Vol. 2 (2026)

Articles

• AMID THE SURGE OF TECHNOLOGY : DIGITAL MULTITASKING, TECHNOLOGY USE, AND INDIVIDUAL EFFECTIVENESS WITH SELF-CONTROL

  Reni Widiya Lestari, Sella Melviana

  1-6

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• ACCOUNTABILITY AND INTERNAL AUDIT QUALITY: A SYSTEMATIC LITERATURE REVIEW AND FUTURE RESEACH AGENDA

  Farida Khairani Lubis, Fahmi Natigor Nasution, Erlina

  7-21

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• ANGKOT+ BMOVE AS A TECHNOLOGY-BASED PUBLIC SERVICE INNOVATION MODEL FOR COLLABORATIVE FINANCING AND FINANCIAL GOVERNANCE IN URBAN TRANSPORTATION

  Eggy Aryabhazda Suwandi, Dede Suratman

  22-40

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• FROM VIRAL-BASED GOVERNANCE TO DIGITAL PUBLIC VALUE GOVERNANCE: A MANAGEMENT MODEL FOR CITIZEN REPORTING, REAL-TIME DATA, AND PUBLIC TRUST IN LOCAL GOVERNMENT SERVICES

  Muhamad Ramdan, Abdul Rohim

  41-55

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• THE FREE NUTRITIOUS MEAL PROGRAM (MBG) AS A NUTRITION POLICY AND MANAGEMENT CHALLENGE: A PUBLIC VALUE-BASED GOVERNANCE MODEL FOR SCHOOL FOOD SERVICES

  Naufal Trofis, Welfy Firmanda

  56-72

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• DIGITAL GOVERNANCE AND FINANCIAL CAPABILITY AS A STRATEGIC MODEL FOR MSME BUSINESS RESILIENCE IN THE INTELLIGENT ECONOMY

  Teta Manggala Putera Perdhana, Ahmad Arif Amrul Bahtiyar

  73-85

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• OVERLY PRODUCTIVE, WANT TO GET OUT QUICKLY? TOXIC PRODUCTIVITY ANALYSIS ON TURNOVER INTENTION WITH JOB BURNOUT MEDIATION

  Fikri Hakiki, Firzi Muhammad Amdani2

  87-94

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• HOW SOCIAL MEDIA MARKETING ACTIVITIES DRIVE PURCHASE INTENTION: THE ROLES OF BRAND AUTHENTICITY, PERCEIVED VALUE, AND BRAND LOVE

  Marselinus, Tantri Yanuar Rahmat Syah, Unggul Kustiawan, Regina Deka Sofia

  95-115

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• INTEGRATING ACCOUNTING INFORMATION SYSTEMS AND AUDITING TO ENHANCE SDG-ORIENTED ACCOUNTABILITY: THE MEDIATING ROLE OF INTERNAL CONTROL EFFECTIVENESS AND THE MODERATING ROLE OF INSTITUTIONAL GOVERNANCE

  Raya Puspita Sari Hasibuan

  116-131

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• DIGITALIZATION OF REGIONAL FINANCIAL MANAGEMENT IN BENGKULU: GOVERNING VALUE FOR FISCAL EFFICIENCY AND INNOVATION

  Merri Anitasari, BIE Indraswanti, Yusnida

  132-142

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• FINANCIAL SUSTAINABILITY IN EDUCATIONAL ORGANIZATIONS THROUGH THE INTEGRATION OF COST CONTROL AND RISK-ORIENTED ACCOUNTING

  Uli Wildan Nuryanto, Mochamad Fahru Komarudin

  143-157

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• THE INFLUENCE OF SOCIAL MEDIA MARKETING ON BUYING INTEREST AMONG GENERATION Z IN TIKTOK SHOP

  Leticia Helena Soares Gusmão

  158-175

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• CORPORATE SUSTAINABILITY PERFORMANCE IMPROVEMENT BASED ON ENVIRONMENTAL COST EFFICIENCY AND CARBON ACCOUNTING PRACTICES

  Basrowi, Bambang Dwi Suseno, Efi Tajuroh Afiah

  176-192

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• STRENGTHENING SUSTAINABILITY REPORTING THROUGH DIGITAL INNOVATION AND THE DEVELOPMENT OF CORPORATE ACCOUNTING CULTURE

  Riani Puasarin, Sutisna

  193-210

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• TRANSPARENCY AND GOVERNANCE ENHANCEMENT IN MODERN INSTITUTIONS THROUGH ACCOUNTING DIGITALIZATION TRANSFORMATION

  Nining Sulastri Kurnia, Gema Ika Sari, Nani Rohaeni

  211-227

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• ENHANCING GOOD CORPORATE GOVERNANCE THROUGH THE APPLICATION OF RESPONSIBILITY-BASED MANAGEMENT ACCOUNTING SYSTEMS

  Bayyu Indra Kusuma, Udin Suadma

  228-244

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• DIGITAL ERA FRAUD PREVENTION USING CYBER FORENSIC ACCOUNTING TECHNIQUES IN ORGANIZATIONAL FINANCIAL SYSTEMS

  Fitriyansyah, Khaeruman

  245-260

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• THE EFFECTIVENESS OF WHISTLEBLOWING MECHANISMS AND INVESTIGATIVE ACCOUNTING IN UNCOVERING FINANCIAL FRAUD CASES

  Candra Basroni Putra, Gema Ika Sari

  261-275

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• INTEGRATED DESKTOP CASH ADMINISTRATION SYSTEM DESIGN FOR IMPROVING SINGLE-GATE WORKSHOP SERVICE OPERATIONS

  Hidayatullah, Mamay Komarudin

  276-297

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• NORMATIVE AMBIGUITY IN LEGAL ASSISTANCE BY STATE ATTORNEYS: CHALLENGES IN PREVENTING CORRUPTION IN DEVELOPMENT PROJECTS

  Dicka Pandu Anggara, Riska Andi Fitriono

  298-305

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• THE EFFECT OF EXCHANGE RATE ON GOVERNMENT BOND YIELD IN INDONESIA

  Ardini Larasati

  306-317

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• STRUCTURAL MODEL OF THE EFFECT OF TRANSPORTATION VENDORS AND WAREHOUSES ON HUMANITARIAN LOGISTICS DISTRIBUTION PERFORMANCE WITH TRANSPORTATION AS A MEDIATING VARIABLE (STUDY ON ROHINGYA REFUGEES IN PIDIE)

  Hengkok Sihole, Maniah, Agus Purnomo

  318-335

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• STRENGTHENING ACCOUNTABILITY AND GOVERNANCE OF DISASTER FUNDS THROUGH PUBLIC SECTOR DISASTER ACCOUNTING PRACTICES

  Ela Melinda, Mochamad Fahru Komarudin

  336-353

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• ECONOMIC FEASIBILITY OF ASRS IMPLEMENTATION: EX-POST ANALYSIS OF WAREHOUSE AUTOMATION IN INDONESIA DISTRIBUTION SYSTEM

  Ferry Darmawan, Erna Mulyati

  354-364

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• THE CONTRIBUTION OF SELF-CONCEPT AND SELF-ADJUSMENT TO THE SELF-REGULATED LEARNING OF HIGH SCHOOL STUDENT

  Rindang Rabi’ah Adawiyah, Sariyatun, Akhmad Arif Musaddad

  365-373

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• THE INFLUENCE OF FEAR OF MISSING OUT (FOMO) ON ONLINE IMPULSIVE BUYING BEHAVIOR AMONG GENERATION Z

  Aldian Maulana

  374-387

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• FOOD WASTE GOVERNANCE AND CIRCULAR ECONOMY AS A PUBLIC VALUE MANAGEMENT MODEL FOR FOOD SECURITY, CULINARY MSME EFFICIENCY, AND URBAN SUSTAINABILITY

  Hadijah Suhana, Rinaldi Nugraha

  388-401

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• RT/RW-BASED INTEGRATED SOCIAL DATA GOVERNANCE AS A MANAGEMENT MODEL FOR POVERTY INTERVENTION, SOCIAL ASSISTANCE, AND VULNERABLE CITIZEN SERVICES IN LOCAL GOVERNMENT

  Irvan, Agus Taufik Hidayat

  402-415

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