Published: 2026-08-11

Accounting, Management, Business, Economic

Sustainability Reporting from the Perspective of GRI Standards, ISSB/IFRS S1 and S2, and OJK Regulations in Indonesia

Fanti Mariana Siburian, Elda Sianturi, Keren Eoudia Sitompul, Febrison Marbun, Hicca Maria Gandi Putri Aruan

927 - 943

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Financial Resilience of Indonesian SMEs Amid Economic Uncertainty

The Roles of Accounting Information Quality, Financial Management Capability, and Strategic Agility

Muhammad Fajeri Siregar, Muhammad Hafis Akbar Nasution, Emi Uliyanty Boru Sidabutar, Veranda Panjaitan, Egy Juwita Tarigan

944 - 956

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Accounting Recognition and Measurement Theory

A Conceptual and Empirical Comparison of Historical Cost and Fair Value

Enjelina Simarmata Enjelina, Nadia Marintan Sirait, Daniel Partogi Simanjuntak, Dwiky Emanuel Tampubolon, Hicca Maria Gandi Putri Aruan

957 - 970

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The Impact of ESG Transparency on the Financial Performance of Companies Listed in the LQ45 Index

An Empirical Study (2022–2024)

Griselda Livia, Merry Susanti

971 - 988

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The Effect of Profitability, Liquidity, and Leverage on Financial Distress in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX)

Muhammad Shulhan Ma’arif

989 - 1011

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The Effect of Biological Asset Intensity, Green Accounting Implementation, and Total Asset Turnover on Financial Performance

A Study of Agricultural Companies Listed on the Indonesia Stock Exchange, 2020–2024

Muammar Qadafi Muhajir, Abdul Rahman Mus, H. Hajering

1012 - 1023

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The Influence of Self-Esteem and Social Media Engagement on Coffee Shop Choice through FOMO among Management Students

Adly Abid Firdaus, Fery Setiawan, Wahna Widhianingrum

1024 - 1036

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The Effect of Viral Marketing and Experiential Marketing on Purchase Decisions with Fear of Missing Out (FOMO) as a Mediating Variable among Skincare Consumers

Farryl Febian Aroran, Marjam Desma Rahadhini

1037 - 1046

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The Influence of Product and Service Innovation on Customer Decisions to Choose People's Economic Banks

Yehezkiel Kevin Armando Prima, Chandra Aam Aminudin

1047 - 1061

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Education, Linguistic

The History and Dynamics of Pondok Modern Darussalam Gontor: From Tradition to A Modern Islamic Educational Institution in Indonesia

F. Fachrurrozi, Abdul Rosyid Teguhdin Hamid

407 - 420

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The Evolution of Islamic Educational Institutions from the Classical to the Modern Era

A Historical Analysis of the Transformation of the Islamic Education System

Muhammad Kholid Rafi’i, Abdul Rosyid Teguhdin Hamid

421 - 428

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The Historical Development of the Sa'adatuddarain Educational Foundation in Mampang Prapatan

A Historical Study of Its Origins, Development, and Contributions to Education and Society

Y. Yusron, Abdul Rosyid Teguhdin Hamid

429 - 435

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The History and Dynamics of Al-Awwabin Islamic Boarding School

From Tradition to a Modern Islamic Educational Institution in Indonesia

Dadang Nur Hidayat, Abdul Rosyid Teguhdin Hamid

436 - 442

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The Development of MTs Miftahul Falah, 1987–2026

A Historical Analysis of Institutional Dynamics and Contributions to The Kebayoran Lama Community, South Jakarta

Ela Fadhlah, Abdul Rosyid Teguhdin Hamid

443 - 452

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Reconstructing Sunan Ampel’s “Moh Limo” Philosophy as an Islamic Digital Ethics Framework for Character Education in the Era of Artificial Intelligence

Muhammad Syukri Azizi, Abdul Rosyid Teguhdin Hamid

453 - 462

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The Historical Development of Islamic Educational Institutions and Its Implications for Indonesia's Education System

Ighfirli Ilyas, Abdul Rosyid Teguhdin Hamid

463 - 468

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Social Science (Miscellaneous)

The Effect of Self-Efficacy on Work Stress in Brimob Members Who Want to Be Mutated into General Police

Ni Kadek Vidieya W, Rahmi Lubis

63 - 73

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Islamic Studies as an Object of Religious and Cultural Studies

M. Husni Muslim, Mustamin Giling, Muhlis Malaka

74 - 84

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Mapping the Diversity of Islamic Thought in Indonesia

Salim Taib, Mustamin Giling, Muhlis Malaka

85 - 99

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Law, Politics, Public Administration

Abortion in Islamic Legal Reasoning: Reconstructing Maslahah and Necessity in Contemporary Reproductive Ethics

Hamdan Hasan, Machmud Dzulkiram M. Chaeruddin, Marini Abdul Djalal, Harwis Alimuddin

218 - 226

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A Comparative Analysis of Presidential Recruitment Systems Iin Indonesia and South Korea

Implications for Constitutional Democracy and Democratic Transformation

Ratu Eha Salhah, Rotua Valentina Sagala, Hedwig Adianto

227 - 241

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Health & Medical Science

Quality of Life of Patients with Chronic Kidney Disease Undergoing Hemodialysis Therapy at Atma Jaya Hospital

R. Raswati, Maria Susila Sumartiningsih

46 - 57

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The Relationship Between Parenting Styles and Physical Independence among Preschool Children Aged 3–5 Years at Bukit Mulia School, North Jakarta

Dwi Putri Milla Puspita Ayu, Roza Indra Yeni

58 - 68

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Description of Parents' Level of Knowledge Regarding Play Stimulation in Preschool-Aged Children at Santa Aurelia Kindergarten, North Jakarta

Rosyidah Anggraini, Maria Susila Sumartiningsih

69 - 78

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Overview of Mothers’ Knowledge Regarding the Fulfillment of Nutritional Needs among Toddlers in Kapuk Village, Cengkareng Public Health Center Working Area, West Jakarta

Elvi Tasari, Roza Indra Yeni

79 - 88

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