Vol. 15 No. 1 (2025): January-June 2025
January-June 2025

Despite encountering several technical challenges with our OJS, we are proud to announce the publication of Volume 15 Number 1 of 2025. This issue addresses several topics that delve into environmental, social, and governance dimensions. Additionally, certain articles investigate research pertaining to business, cooperative initiatives, and fraud within the Indonesian context. A noteworthy feature of this issue is the inclusion of a song "Sluku-sluku Bathok" in the Javanese language, which serves as a source of inspiration for accounting education. This topic has the potential to motivate other researchers to highlight the distinctiveness of Indonesia's cultural diversity and social structure as a foundation for innovative practices in accounting development within the country.

Articles

Entis Sutisna, Kautsar Riza Salman
1-7
The Effect of ESG Practices on Profitability Through Liquidity and Financial Constraints as Moderating Variables
PDF
Deden Tarmidi, Agustin Fadjarenie, Noor Hazlina Ahmad, Erna Sofriana Imaningsih, Sri Marti Pramudena
8-20
Supervisory Function and Corporate Tax Policy: Gender Analysis
PDF
Hari Sulistiyo, Nugraha Nugraha , Nanu Hasanuh, Sri Suartini, Gusganda Suria Manda, Solihin Sidik, Carolyn Lukita
21-36
Cooperatives Research Trends in Indonesia: A Systematic Literature Review
PDF
Agung Pangestu Prihanto, Asep Risman
37-46
The Behavioral Finance of the Digital Gold Market: Heuristics, Overconfidence Bias, and Market Sentiment
PDF
Sri Dwi Ari Ambarwati, Slamet Trisno Haryono, Ida Ayu Fatmayuni, Gunawan Nusanto, Agus Sukarno
47-58
Survival Analysis: The Impact of Key Factors on Financial Distress and Longevity of Real Estate Firms Listed on the Indonesia Stock Exchange
PDF
Binti Shofiatul Jannah, Alvien Gunawan, Titik Agus Setiyaningsih, Ni Made Intan Priliandani
59-70
Formulating an Accounting Education Objectives Concept: Based on The Sluku-Sluku Bathok Song
PDF
Damara Ardelia Kusuma Wardani, Fritzy Vasya Anandiva, Iman Harymawan, I Wayan Kartana, Mohammad Nasih
71-84
Business, Management, and Accounting Research Recommendation
PDF
Ida Kristiana, Nabila Syaharani Selima, Doddy Setiawan
85-98
Revisiting Fraud Theories in Indonesian Context: A Systematic and Critical Literature Analysis
PDF
Firdaus Kurniawan, Albertus Henri Listyanto Nugroho
99110
ESG Performance during Financial Performance and Reporting Quality Shortfalls: Proving Signaling Theory in Indonesia
PDF
Fakhmol Risepdo, Erina Sudaryati
111-124
Cogito Ergo Sum: Understanding the Professional Skepticism of Government Internal Auditors
PDF