Vol. 17 No. 2 (2025): October Edition

Articles

• THE EFFECT OF INDEPENDENCE AND RESPONSIBILITY ON SUBORDINATE OBEDIENCE TO ENGAGE UNETHICAL BEHAVIOR: EXPERIMENTAL STUDY

  Jurica Lucyanda, Monica Weni Pratiwi, Amara Farah Tahar

  226-242

  • Pdf

• HOW DO FINANCIAL LITERACY, RELIGIOSITY, AND MORAL SENSITIVITY INFLUENCE THE PREVENTION OF ONLINE LOAN USAGE?

  Dewi Kurnia Putri, Dekar Urumsah

  243-258

  • Pdf

• VISUALIZING SUSTAINABILITY IN ACCOUNTING: INTEGRATING PHOTOGRAPHY INTO ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) REPORTING

  Sugianto, Ernawaty Usman, Asri Usman; Himaya Praptani Adys

  259-277

  • Pdf

• GREENHOUSE GAS EMISSION AND THE SDGs: HOW ENVIRONMENTAL PERFORMANCE SHAPE CORPORATE VALUE

  Dading Damas Ario Wicaksono; Liana Rahardja, Florencia Irena Lawita, Nadia Marcy Victoria

  278-296

  • Pdf

• UNDERSTANDING THE GOTRANSIT E-PAYMENT SYSTEM IN GREATER JAKARTA’S PUBLIC TRANSPORTATION: INSIGHTS FROM IDT AND UTAUT

  Garin Rizkyntania, Zaki Baridwan, Virginia Nur Rahmanti

  297-313

  • Pdf

• MANAGEMENT ACCOUNTING PRACTICES IN MSMES: A SYSTEMATIC REVIEW OF CROSS-NATIONAL STUDIES

  Lely Indriati, Faiz Pratama, Citra Aprilia, Iqlima Nurhaliza, Safina Andam Dewi, Christyan Dumawan, Angelia

  314-331

  • Pdf

• SUSTAINABILITY AWARENESS IN INDONESIA’S OIL AND GAS SECTOR

  Gita Anggraini, Ancella Anitawati Hermawan

  332-347

  • Pdf

• INTEGRATED REPORTING DISCLOSURE QUALITY: EVIDENCE FROM EMERGING ASIAN BANKING

  Prisilla Tiara Rossa, Tri Utami Lestari

  348-366

  • Pdf

• STRENGTHENING PUBLIC INTEGRITY: THE MODERATING ROLE OF ORGANIZATIONAL COMMITMENT ON DETERMINANTS OF FRAUD PREVENTION

  Devi Pertiwi, Sri Trisnaningsih, Erna Sulistyowati

  367-382

  • Pdf

• BETWEEN JUSTICE AND COMPLEXITY: UNVEILING TAX MORALE IN PEKANBARU

  Dwi Fionasari, Rama Gita Suci, Annie Mustika Putri, Muhammad Luthfi Iznillah

  383-400

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• A BIBLIOMETRIC ANALYSIS OF COMPETENCE, PROFESSIONAL SKEPTICISM, AND DIGITAL FORENSICS IN INVESTIGATIVE AUDIT QUALITY

  Muhamad Dias Ramadhan, Citra Sukmadilaga, Ahmad Zakie Mubarrok

  401-413

  • Pdf

• THE RECIPROCAL RELATIONSHIP BETWEEN PROFITABILITY AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

  Arum Prastiwi, Sari Atmini, Devy Pusposari, Yetri Martika Sari, Ferica Christinawati Putri

  414-427

  • Pdf

• BEYOND THE EFFICIENT MARKET HYPOTHESIS: A CONCEPTUAL INQUIRY INTO CALENDAR ANOMALIES

  Muhammad Shehryar, Yosi Mardoni, Muhammad Nouman Anser

  428-437

  • Pdf