Published: February 1, 2026

Optimization of Village Fund Management in Pasar V Village, Indonesia

574 - 585 Nori Susanda, Ipah Ema Juniati, Fatia Fatimah

Integration of Green Accounting, Sustainability Disclosure, and Stakeholder Engagement on Company Performance

586 - 598 Ayu Lestari Setia Ningrum, Rum Hendarmin, Reny Aziatul Pebriani

Cost and Performance Analysis of Logistics on E-Commerce Platforms: A Management Accounting Approach to Industrial Operational Efficiency

599 - 611 Faisal Rizal Zainal, Rahmawati R, Nurdjanna Fadjrin Uluputty, Eka Novianti Irna Bata Ilyas, Nur Vadila Putri

Implementation of a Digital Accounting System to Increase the Efficiency of Financial Reports in MSMEs in Gowa Regency, Indonesia

612 - 626 Ujianti Tawakkal, S. Sudirman, S. Supiati

Fair Value and Audit Fees: The Moderating Effect of Auditor Industry Specialization in IDX-Listed Financial Firms

627 - 635 Aulia Rahmawati, Fahri Ali Ahzar, Marita Kusuma Wardhani, Frank Aligarh

Audit Quality and its Effect on the Financial Performance of the Firm: A Case Study of Pakistan

636 - 646 Muhammad Naveed Javed; Ashfaq Ahmad; Asad Iqbal, Waseem Qadri

Do ESG Score and Cash Holding Drive Firm Value? Insights from Institutional Ownership in Indonesia

647 - 660 Reza Virly Alfriansyach, Regina Jansen Arsjah

Examining the Role of Gender Diversity, Foreign Ownership, and Slack Resources in Driving CSR Disclosure

Evidence from Indonesia's Energy Sector

661 - 687 Shiva Karlina Dewi, Syamsul Hilal, Weny Rosilawati