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Timeliness of financial reporting is crucial for maintaining company transparency and credibility, especially in uncertain environmental conditions. This study attempts to evaluate the impact of environmental uncertainty on audit report lag, moderated by corporate governance mechanisms (through the proportion of independent commissioners, audit committee size, and audit quality). This study applies a quantitative methodology, utilizing data from 106 companies in the consumer cyclicals sector from 2020–2023, and analyzed using multiple linear regression. The findings of the study demonstrate that environmental uncertainty has positive significant effect on audit report lag. Audit committee size was found to weaken this relationship, while the percentage of commissioners who are independent and audit quality did not act as moderators. The ineffectiveness of independent commissioners is attributed to their limited direct influence on reporting policies, whereas Big Four auditors tend to prioritize prudence, thereby extending the audit process. These findings have implications for companies to enhance the effectiveness of internal oversight in responding to external dynamics to minimize audit report lag.

This study aims to evaluate the influence of Ownership Concentration and Media Exposure on Firm Value, with Corporate Social Responsibility (CSR) acting as a mediating variable. The research focuses on plantation sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. A purposive sampling technique was applied to select 12 companies, resulting in 48 observational data points. Data were analyzed using panel data regression with the assistance of EViews 12 software. The findings reveal that Ownership Concentration and Media Exposure significantly affect CSR. Furthermore, CSR has a positive influence on Firm Value. However, Ownership Concentration does not have a direct or indirect effect on Firm Value. Meanwhile, Media Exposure does not directly affect Firm Value, but it indirectly contributes through the mediation of CSR. These findings reinforce the role of CSR as a strategic signal in shaping market perceptions of corporate sustainability and reputation.

Abstract: This study investigates the impact of social media marketing (SMM) on brand awareness,brand engagement, and purchase intention across five emerging European economies: Albania,Kosovo, Romania, Ukraine, and North Macedonia. Anchored in the Uses and Gratifications Theory(UGT) and the Consumer Brand Engagement (CBE) model, the research employs Partial LeastSquares Structural Equation Modeling (PLS-SEM) to examine the complex interrelationships amongthese constructs. Findings reveal that SMM positively influences brand awareness and engagement,both of which significantly mediate the relationship between SMM and purchase intention.Importantly, the strength and nature of these effects vary by country, underscoring the role ofcultural and contextual factors in shaping consumer responses to digital marketing stimuli. Thiscross-national analysis fills a critical gap in the literature by focusing on underrepresented, highgrowth markets and offers valuable implications for both theory and practice. Specifically, itadvocates for localized, culturally sensitive SMM strategies that emphasize both visibility andinteractive engagement. The study contributes to the broader marketing discourse by demonstratinghow consumer behavior in digitally connected, developing economies diverges from that in maturemarkets, thereby reinforcing the necessity of context-aware digital marketing frameworks in globalstrategy formulation.

This study aims to analyze the effect of family ownership and firm size on earnings management practices in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Earnings management has become a crucial concern as it may harm stakeholders due to financial statements that do not reflect the actual financial condition. Family ownership remains dominant in the ownership structure of companies in Indonesia, potentially influencing corporate accounting decisions, including earnings management practices. This research applies a quantitative method using secondary data from annual financial reports of manufacturing companies obtained from the official IDX website. The data analysis technique employed is multiple linear regression with the assistance of SPSS software. The results show that family ownership has a significant effect on earnings management, while firm size has no significant effect. Meanwhile, family ownership and firm size simultaneously have a significant effect on earnings management. These findings are expected to serve as valuable input for investors, regulators, and companies in enhancing financial reporting transparency.

The advancement of information technology has significantly transformed modern audit practices, particularly in inventory audits. This study aims to analyze the impact of the Audit Tools and Linked Archive Sistem (ATLAS) application on the effectiveness and efficiency of inventory audits in the digital era. A qualitative approach was employed through observation and interviews with auditors who utilize ATLAS in their audit procedures. The findings indicate that ATLAS improves audit speed, enhances documentation, and supports the accuracy and transparency of financial reporting. Despite challenges such as limited client system integration and auditor adaptation, internal training and data digitization strategies prove to be effective solutions. Thus, ATLAS serves not only as a documentation tool but also as a system that strengthens the overall quality and accountability of inventory audits.

In the economic sector, cooperatives are one form of collaboration in the field of economics. People trust this type of collaboration because they share a number of common needs in their lives. One of the pesantren-owned enterprises (BUMP) at Pondok Miftahul Ulum RU IV Putra is a cooperative that works to support and improve the local economy. This study aims to examine the role of Islamic boarding school cooperatives (kopontren) in improving students’ economic welfare and their contribution to the development of pesantren infrastructure. The research was conducted at Pondok Pesantren Miftahul Ulum RU IV Putra using a descriptive qualitative approach. Data were collected through observation, in-depth interviews, and documentation. The findings reveal that kopontren plays a strategic role in meeting students’ basic needs at affordable prices and serves as a practical learning platform that fosters entrepreneurship and self-reliance among students. Additionally, although its contribution to infrastructure is still limited, the kopontren has shown social concern through the provision of supporting facilities such as dormitory furniture and environmental maintenance. Collaboration between the cooperative management and pesantren leadership is a key factor in ensuring the sustainability of the cooperative as an integral part of the pesantren’s educational system.

Capital structure is a strategic decision made by companies in determining the combination of debt and equity financing. Financial market dynamics can influence companies' strategies for obtaining financing for expansion, operations, or financial restructuring. Companies have the flexibility to determine when and how to obtain financing by considering market conditions, a practice known as market timing. This study aims to examine the impact of market timing on capital structure and to determine the persistent long-term effects of market timing. The research focuses on non-financial companies that conducted an initial public offering (IPO) in 2020-2021, with a population of 105 companies. A purposive sampling technique was employed, using specific criteria, resulting in a sample of 65 companies. The data used are secondary data analyzed using multiple linear regression with panel data. The results indicate that market timing, measured by the market-to-book ratio, has a significant negative impact on capital structure. The study also shows that market timing, does not have a persistent impact on capital structure in the long term. Companies tend to take advantage of momentum when stock valuations are high by conducting initial public offerings, while in the long term, companies tend to make adjustments, so the impact of market timing does not last long.

Inflation is a condition in which the economy is marked by a general and continuous increase in the prices of goods and services over a certain period. Inflation reflects a decrease in the purchasing power of money due to the rising prices of goods and services. This study aims to analyze the level of understanding of inflation among Generation Z in Gondanglegi District, Malang Regency. Inflation is a crucial economic indicator that affects purchasing power and decision-making, particularly for the younger generation growing up in a dynamic economic landscape.The research uses a qualitative approach with data collected through Google Forms and strengthened with interview data. Respondents were 50 individuals aged between 19 and 25 years, all of whom had graduated from high school (SMA). The data were analyzed descriptively to understand the depth of knowledge and perception of inflation among these individuals.The results indicate that while most respondents are familiar with the term "inflation," their understanding of the causes, impacts, and ways to mitigate it is still superficial. Factors such as educational background, access to digital economic content, and daily economic experiences influence their level of understanding. This study contributes to the development of targeted economic literacy programs for Gen-Z.    

By using earnings management and cash flow as intervening variables, this study aims to investigate how company value is influenced by ownership structure, company characteristics, and capital structure. This research method employs a quantitative approach. The secondary data used in this study comes from the financial statements of mining sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. Smart-PLS software is used to perform data analysis. Out of the eleven proposed hypotheses, only hypothesis H3 is accepted, which indicates that Ownership Structure has a significant impact on Company Value.  

The objective of this study is to examine whether the macroeconomic variables Exchange Rate, Money Supply (M2), and the international stock indices Dow Jones Islamic Market (DJIM) and Dow Jones Industrial Average (DJIA) have an influence on the movement of Sharia stocks in Indonesia and Malaysia (Jakarta Islamic Index and FTSE Bursa Malaysia Hijrah Shariah Index). The analytical method used in this research is multiple regression analysis. The data utilized are monthly data spanning the period from January 2015 to December 2024. The results of the study indicate that the Jakarta Islamic Index (JII) is significantly influenced by the Exchange Rate and the Dow Jones Industrial Average (DJIA). Specifically, both the Exchange Rate and DJIA show effects that are consistent with the hypothesis expectations. The Exchange Rate has a negative and significant effect on the Jakarta Islamic Index (JII), while the DJIA has a positive and significant effect. Meanwhile, the Money Supply (M2) and the Dow Jones Islamic Market (DJIM) are not found to have a significant effect on the Jakarta Islamic Index (JII). The FTSE Bursa Malaysia Hijrah Shariah Index (FHSI), on the other hand, is significantly influenced by the Dow Jones Islamic Market (DJIM). Specifically, DJIM has a positive and significant effect on FHSI. Conversely, the Exchange Rate, Money Supply (M2), and Dow Jones Industrial Average (DJIA) are not found to have a significant effect on the FTSE Bursa Malaysia Hijrah Shariah Index (FHSI).

This study was conducted with the aim of exploring how the influence of forensic accounting and whistleblowing system as a mechanism in detecting and revealing allegations of corruption in the company. This research uses a systematic literature review method by analyzing ten academic journal articles published in 2020-2025 that discuss fraud prevention and disclosure, especially in corruption cases. The results of this study state that forensic accounting has proven effective in detecting various forms of corruption fraud, such as conflicts of interest, gratuities, and abuse of authority, especially if applied by auditors or forensic accountants who have expertise in financial analysis and applicable regulations. Meanwhile, the whistleblowing system allows fraud reporting to be done anonymously with safe protection, and encourages transparency in the organization. However, this research also shows that the two are not always aligned. When the whistleblowing system is effective but forensic accounting is not well implemented, the investigation process is not maximized. Conversely, even if forensic accounting is strong, a weak whistleblowing system can hinder early detection and slow down action against corruption cases.

This research aims to examine how product quality and price influence the purchasing decisions of consumers buying Fukumi brand porang rice in Bandar Lampung City. As a healthier rice alternative, Fukumi porang rice has become popular among individuals who are health-conscious, particularly those on diets or managing diabetes. A quantitative method was applied, using surveys distributed to 150 buyers of Fukumi rice. The data were analyzed using multiple linear regression. The findings reveal that both product quality and price have a significant impact on purchasing decisions. The regression analysis shows that product quality accounts for 54.1%, while price accounts for 57% of the decision-making process. An Adjusted R² of 0.567 indicates that 56.7% of the variation in purchase decisions is explained by these two factors, with the remaining 43.3% influenced by other variables not included in this study. These results emphasize the need for businesses to consistently deliver high product quality and set prices that reflect customer value to stay competitive.

Decisions regarding dividend payment policy represent a key aspect of corporate governance, closely tied to the active involvement of board members. These decisions are often shaped by the firm's ownership structure. The growing presence of women in managerial roles further emphasizes their influence in strategic decision-making, including dividend-related choices. This study investigates the impact of board size, ownership structure, and female board representation on dividend policy among companies listed in the Kompas 100 index from 2019 to 2023, grounded in agency theory and corporate governance principles. Using multiple linear regression, the research analyzes the dividend payout ratio as the dependent variable, with independent variables including managerial, family, institutional, and government ownership, along with board size and female board representation. The findings reveal that board size, ownership structure, and female board membership collectively influence dividend policy. However, individually, ownership structure shows no significant impact, while both board size and female representation exhibit a significant positive effect on dividend policy, suggesting that larger boards and greater female participation contribute positively to dividend decisions.

The paragraph discusses consumptive behavior, defined as the tendency to exceed basic needs and financial capabilities in consuming goods and services. Many undisciplined students face challenges in managing their finances due to this behavior. The research aims to examine the influence of Financial Literacy, Financial Behavior, and Financial Attitude on Consumptive Behavior, with Financial Discipline as a moderating variable. The study involves 200 respondents, including international students from various universities. Results reveal that financial literacy and financial behavior significantly impact consumer behavior, while financial attitudes do not. Additionally, the moderating role of financial discipline does not affect the relationship between these factors and consumer behavior.

The purpose of this study is to evaluate the implementation of Balanced Scorecard (BSC) as a performance management tool in the Employee Cooperative of PT Kedawung Setia Industrial, Tbk. Qualitative research methods were used with interviews, questionnaires, observation, and document analysis as data collection techniques. The application of BSC in the Employee Cooperative of PT Kedawung Setia Industrial, Tbk helps measure and monitor overall performance, ensuring that financial, customer, internal business, and learning and growth perspectives become the main focus. The results showed that the performance of the Employee Cooperative of PT Kedawung Setia Industrial, Tbk, when viewed through the four perspectives of the Balanced Scorecard, can be categorized as quite good. The active involvement of the management, members, and related parties in the implementation of BSC is the key to success in improving the performance of the PT Kedawung Setia Industrial, Tbk Employee Cooperative. This research contributes to the understanding of the concept of performance management in the context of cooperatives and provides a basis for further development in improving the effectiveness of cooperative performance management. The findings of this study have practical and theoretical implications that can help decision makers in cooperatives and researchers in the field of cooperative management.

This research aims to analyze the calculation of PPh Article 21 on bonuses in determining the PPh payable to employees. In determining bonuses, this often causes dissatisfaction among employees because the bonus amounts are unequal. So a method is needed to determine the bonus, the SAW method is the approach used because this approach ranks employees based on their assessment and weighting of criteria with the results in the form of a ranking. The results of this ranking will later determine the employee's bonus. The sampling technique used purposive sampling, and research data was collected through documentation and interviews. The results show that the use of the SAW method provides employee assessments for calculating bonuses in accordance with existing assessments and criteria, and the results are different from before. so that the tax income owed by employees will depend on the amount of bonus received by each employee after using the SAW method and the applicable PPh Article 21 rates.

A wedding is a very important moment for everyone and requires meticulous preparation, sometimes taking months to years, but the lack of time and support from friends and family is often not enough to fulfill all the needs for planning a wedding. In this case, wedding organizers (WOs) are here to solve this problem. This study aims to examine the development of a growing wedding designing business in Tanjungwangi Village, Pacet, Bandung Regency, especially Friskia Ala Ala Wedding Organizer. This research provides an in-depth description of client experiences, processes, and variables that contribute to the services they offer. The method used in this research is, descriptive qualitative method with the technique of collecting data through direct observation and interviews. Friskia Ala Ala Wedding Organizer offers various services, such as make-up artist (MUA), prewedding, decoration, location, catering, photography, film, and entertainment. Friskia Ala Ala Wedding Organizer conducted a SWOT analysis which showed that there are strengths to attract customers and low prices. Friskia Ala Ala Wedding Organizer managed to record a good profit from the sale of its wedding packages. In addition, the net profit generated shows good financial management.  The conclusion of this study highlights the development of business feasibility, marketing strategy, service production process, as well as management

This study aims to develop an application-based accounting information system applied to developers in Jambi City, the phenomenon that occurs now is recording financial statements still using manual methods or even using a simple application, namely Microsoft Excel only. In the era of technology that has been very rapidly developed and has not been utilized in its application. Types of qualitative research. This research uses qualitative research design with a case study approach. The qualitative approach was chosen because it allows researchers to gain a deep understanding of the development of accounting information systems at PT Putra Bungsu Irdani Jambi.

Fraud refers to deception committed by individuals or groups to gain undue advantage. Fraud can occur in various fields, including business, government, and even society. Fraud can cause huge losses to the business world, government, and society. One of the efforts to prevent and detect fraud is to conduct an investigative audit. An investigative audit is the process of collecting and analyzing evidence to determine whether fraud has occurred. Investigative audits can be conducted by internal auditors, external auditors, or law enforcement agencies. This study aims to analyze the impact of investigative audits on fraud disclosure in Indonesia. This study uses secondary data obtained from various sources including research reports, journal articles and news. The findings show that investigative audits play an important role in uncovering fraud in Indonesia. Investigative audits can provide strong evidence to support findings of fraud. This evidence can be used to take legal action against the fraudster. Here are some factors that influence the effectiveness of investigative audits in uncovering fraud: Investigate auditor skills and experience Availability of resources Related Party Cooperation Therefore, it is necessary to improve the quality of investigative audits so that fraud can be prevented and detected more effectively. This can be achieved by improving the skills and experience of investigative auditors, providing adequate resources and establishing good cooperation with interested parties. The following are some recommendations to improve the effectiveness of investigative audits in Indonesia in uncovering fraud: Improve education and training standards for investigative auditors Provide adequate resources for investigative audits Establish good cooperation between investigative auditors, company management, employees and regulatory authorities.

The purpose of this study is to analyze the state impact caused by each corruption case in Indonesia from 2022-2025. This research uses descriptive qualitative research. The data in this study are secondary data sourced from scientific journal articles, reports from anti-corruption organizations, such as TI, ICW, KPK, and mass media. Data collection techniques are in the form of literature studies with analysis techniques by analyzing data reduction or selecting relevant information, presenting data arranged systematically, and drawing conclusions. The results of this study show that these cases resulted in very significant state economic losses, reaching trillions of rupiah. In addition to financial losses, corruption also has a negative impact on the environment, infrastructure, business climate, and public trust in the government and BUMN. Extensive environmental damage occurred due to illegal mining practices, while BTS 4G projects were hampered in their construction, and in other cases reduced investor and public confidence. Overall, the corruption exposed weaknesses in oversight and governance systems in SOEs and government projects.