Published: 2026-08-11

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

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

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

The Effects of Tax Avoidance and Green Accounting on Firm Value

Empirical Evidence from LQ45 Companies Listed on the Indonesia Stock Exchange

Ahmad Fauzan Rasyid, Febriyanti Febriyanti, Linggar Ramadhan Sukardi, Locita Anindya, Safitri Natalia, Mahwiyah Mahwiyah

1264 - 1271

The Effect of Green Investment and Green Strategy on Firm Value

Empirical Evidence from LQ45 Companies Listed on the Indonesia Stock Exchange (2020–2024)

Nahrul Ebim, Fransiskus Ruben Thiodorus, Jesicca Meylia Paskia, Bela Nurhayani, Dedra Septiaziza Muslim, Mahwiyah Mahwiyah

1272 - 1280

Nailflow Application Interface Design Using Design Thinking Methods to Support Nail Ordering Efficiency at CV. Tjahaya Logam

Nining Ariati, Veby Nazila Putri, Jessica Oktaviani, Ina Diana , Della Novita, M. Aidil Irawan

14 - 30