Vol. 18 No. 1 (2026): April Edition

Articles

• DIGITAL COMPETENCE AND DATA LITERACY IN FRAUD DETECTION

  Erfan Erfiansyah, Agus Bagianto, Hamiz Al-Qowiyy, Laila Husna

  1-15

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• MENTAL ACCOUNTING AND CONSUMPTIVE BEHAVIOR AS DUAL MEDIATORS BETWEEN FINANCIAL LITERACY AND E-MONEY IN FINANCIAL MANAGEMENT

  Enggar Nursasi, Bunyamin Bunyamin

  16-28

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• BRIDGING GLOBAL TAX REFORM AND SUSTAINABLE DEVELOPMENT: A BIBLIOMETRIC OVERLAY OF INTERNATIONAL TAXATION LITERATURE

  Kirana Cintyawati, Herlin Tundjung Setijaningsih

  29-47

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• PROFITABILITY IMPLICATIONS OF ESG CONTROVERSY MANAGEMENT UNDER FINANCIAL OPACITY IN INDONESIA

  Probowo Erawan Sastroredjo , Tarsisius Renald Suganda, Dorothy Srikandi Halim

  48-66

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• SDGs DISCLOSURE DEPENDENCY ON INFORMATION ASYMMETRY TO REDUCE FIRMS’ STOCK VOLATILITY

  Irham Kamil, Erwin Saraswati, Noval Adib

  67-85

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• DESIGNING A SUSTAINABILITY REPORTING FRAMEWORK FOR INDONESIAN LOCAL GOVERNMENTS THROUGH STANDARD HARMONIZATION AND STAKEHOLDER VALIDATION

  Khafia Mutia, Darwanis Darwanis, Rahmawaty Rahmawaty, Heru Fahlevi

  86-103

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• DOES THE INDEPENDENT BOARD OF COMMISSIONERS MODERATE THE DETERMINANTS INFLUENCING ACCOUNTING CONSERVATISM?

  Ketrine Aurelia Sulina, Herlina Lusmeida

  104-120

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• STRATEGIC MANAGEMENT ACCOUNTING AND COMPETITIVE ADVANTAGE: A SCOPUS BIBLIOMETRIC ANALYSIS

  Amira Aulia, Syaiful Rahman Soenaria, Nanny Dewi Tanzil

  121-135

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