The study aims to examine environmental initiatives on financial performance. Financial performance used in this study is accounting based. Financial performance is proxied by Return On Assets. Environmental Initiatives are measured through the disclosure of the GRI 3.1 standard, environmental disclosure...

This study examines the function of corporate sustainability in mediating the relationship between strategic leadership and company culture and financial performance, as well as the moderating effect of corporate social responsibility (CSR). This study uses a quantitative methodology to examine hypotheses....

Technology that is increasingly developing has an impact on changes in society, social media is one of the platforms that are in demand, and many people use social media as a place to earn income or commonly called social media influencers. The type of this research is normative juridical how to collect...

This study presents a Bibliometric Analysis on MSME management control system. This study analysis provides an understanding of information on level of research development, frequently used themes and bibliographic networks. Bibliographic data collected through the Scopus database from 2010 to 2020 with...

This study seeks to boost the management control system by constructing Bugis cultural values. In order to examine a variety of comprehensive literature fields in the fields and sub-fields of Bugis cultural values and management control systems with bias and pushback, a literature review was employed...

Using online transportation modes is one of the important aspects necessary in supporting community mobility. The purpose of this study was to determine consumers’ attitudes toward online transportation brands from various applications operating in the city of Banjarmasin. The population of this study...

This study aims to determine the Effect of Halal Tourism on the Interest of Returning Tourists to Mangrove Tourism in Kedatim, Sumenep Regency. Kedatim Mangrove Tourism is one of the tourist destinations that is currently still and as one of the natural mangrove tourism destinations in Sumenep Regency....

Accounting fraud has grown in various countries, including in Indonesia. The Indonesian Accounting Association or IAI describes accounting fraud as misstatements arising from fraud in financial reporting and misstatements arising from misappropriation of assets. The tendency of accounting fraud has received...

The performance of Indonesian cooperatives is still low as a result of the low contribution of cooperatives to GDP. The poor performance of cooperatives is caused by limited product management capacity. In addition, the problem of cooperatives is the limitations imposed by the technology itself. From...

This study aims to analyze the variables of capital structure, asset structure, firm size, firm growth, financial performance, Islamic social reporting, and earnings per share in influencing firm value. The population in this study are mining companies registered on the Sharia Securities List for the...

Tourism is one of the sectors that has been seriously affected by the COVID-19 pandemic. The number of tourist visits has decreased drastically due to the implementation of Large-Scale Social Restrictions. When visitors’ trust in advertisements decreases, online reviews are an effective strategy to gain...

Combined with a bibliometric study, the purpose of this research is to carry out a full blockchain and accounting analysis. Using the terms “accounting” and “blockchain,” we selected 67 papers from Scopus database that were published between the years 2017 and 2021 to use as our sample. The VOSviewer...

Graduate’s employability and unemployment in Malaysia has been one of the main national agendas. As more and more graduates are produced, the percentage of unemployed graduates is also increasing. This study aims to explore the spatio-temporal distribution of the employment status and mobility of graduates...

This study aims to investigate and provide new evidence about the company’s seriousness on the environment as outlined in the Green Innovation, Environmental Social Governance (ESG), and Environmental Management Accounting (EMA) strategies and their impact on Firm Value. This study uses panel data on...

The goal of this research is to test whether earnings management is a motivation for companies to make environmental disclosures (ED), corporate governance (CG) has an effect on environmental disclosure, and corporate governance weakens riil earnings management (REM) on environmental disclosures. ...

This study aims to analyze the financial capacity of regional governments as stated in the regional autonomy law that it is one of the basic criteria be able to determine the ability of the region to sustain without having to rely on central government assistance. Furthermore, this study investigates...

Ecotourism is among the highlighted tourism products in Malaysia. There are many types of ecotourism attractions and among the popular destinations is Taman Negara Pahang. This place consists of various nature and built attractions and among the unique characteristics of this place is the aboriginal...

Taxpayer compliance from 2015 to 2020 is still below the target. This reflects taxpayer non-compliance. Several factors, such as tax awareness, tax rate, and tax sanctions, can influence taxpayer compliance. This study aims to obtain empirical evidence regarding the effect of tax awareness, tax rate,...

The goal of this study is to examine the factors that influence the issuing of a going concern audit opinion in the infrastructure sector for businesses listed on the Jakarta Islamic Index (JII) for the years 2017 through 2021. The financial situation and audit tenure are the determinants this study...

Since the outbreak of the covid-19 virus that was first discovered in Wuhan in China in 2019. Forcing people to do all activities at home. Moreover, large-scale social restrictions (PSBB) were imposed until the implementation of community activity restrictions (PPKM) caused almost all community activities...

This research aims to examine the influence of Government Sharia Securities (SBSN) on the development of the Indonesian economic in 2013–2022 through a sharia economic perspective.The results of this study indicate that Government Sharia Securities (SBSN) have a significant positive effect on economic...