This study aims to examine the influence of professional commitment on auditor independence, as well as investigate the role of auditor emotional intelligence and internal supervision in Public Accounting Firms as moderation variables. The research sample consists of 107 public auditors in Indonesia who will be active in 2024, with a simple random sampling technique. Data was collected through a questionnaire survey method. The results of the analysis show that professional commitment has a positive effect on the independence of auditors. In addition, auditors' emotional intelligence strengthens the relationship, as well as effective internal oversight of the KAP has been shown to strengthen the influence of professional commitment on auditor independence. These findings affirm the importance of strengthening the emotional capacity of individual auditors as well as the development of internal oversight systems within organizations as part of efforts to maintain auditors' independence and professionalism in audit practice.

The efficiency of pharmaceutical inventory is aimed not only at cost reduction but also at ensuring the continuity of patient care. To achieve pharmaceutical inventory efficiency, pharmaceutical inventory control, hospital formulary addendums, and physician adherence are required. The objective of this study is to analyze the effect of hospital formulary addendums and physician adherence to formulary-based prescribing on pharmaceutical inventory efficiency, with inventory control as an intervening variable.This research is confirmatory in nature and uses a quantitative approach. The sample consists of secondary data derived from observations of patient prescriptions at BSH Hospital over a 28-month period, from January 2022 to April 2024. The F-test concluded that hospital formulary addendums, physician adherence to prescribing, and pharmaceutical inventory control simultaneously influence pharmaceutical inventory efficiency. Using SEM-PLS analysis, it was found that pharmaceutical inventory control has a significant effect on pharmaceutical inventory efficiency. Furthermore, SEM analysis via JASP (Jeffrey's Amazing Statistics Program) showed that physician adherence to formulary-based prescribing has a direct influence on pharmaceutical inventory efficiency and also an indirect influence through inventory control. In contrast, hospital formulary addendums in this study were not proven to have either a direct or indirect effect on pharmaceutical inventory efficiency through inventory control.

This study aims to describe the trend of research on carbon tax, focusing on article identification including the year of publication, the countries that produce the most articles, the articles with the most citations and related topics. This study uses bibliometric analysis with VOSviewer software based on Scopus data, covering 206 articles published from 2015-2025. Data was collected using the keyword “Carbon Tax” to be analyzed for identification. The results found that the number of publications on carbon tax fluctuated each year, with 2024 being the most published year with 37 articles. China and the United States lead in the number of articles and citations, followed by India and other countries. The article "Retailer-driven carbon emission abatement with consumer environmental awareness and carbon tax: Revenue-sharing versus Cost-sharing" was the most cited with 359 citations. Research trends on carbon taxes focus on emissions control and the environment, emissions trading and public policy, economic analysis and computational modeling, sustainability policy and supply chains and environmentally sustainable renewable energy. The pattern of research conducted by researchers shows that research on carbon tax now focuses on carbon emission trading, energy supply chain, transition to renewable energy as well as more technical aspects such as carbon accounting, sensitivity analysis and energy utilization in achieving net zero emission

Work experience is believed to improve employees' abilities and skills in completing assigned tasks. Through literature studies and primary data collection, this study is expected to provide empirical contributions regarding the relationship between work experience and employee performance. The results of this study are expected to be a reference for companies in formulating policies related to employee career development and improving organizational performance. Performance is the result of work achieved by a person or group in a certain period. This work result can be measured and assessed based on established standards or criteria. Performance is often associated with effectiveness and efficiency in achieving established goals. This study examines the effect of work experience on employee performance by considering the moderating role of work motivation. The hypothesis of this study is that work experience has a positive effect on employee performance, and this effect is stronger when employee performance is high. The Effect of Employee Work Experience on Employee Performance at Bandungan Koffe in Semarang Regency. With good employee performance, it is expected to trigger work enthusiasm towards the Company's vision and mission. The research method used is quantitative research using a simple linear regression method. The sample in this study amounted to 50 respondents using the census method. Data collection using questionnaires and data processing using the SPSS realis 2.2 analysis tool.  Based on the results of this study, it is shown that from the results of a simple linear regression analysis with the help of the SPSP relase 2.2 program, a simple linear regression test obtained the regression equation:  Y = 12.485 + 0.353 X so it can be concluded that work experience has a positive effect on employee performance

This study aims to test the impact of Environmental, Social, Governance (ESG) disclosure on company performance in the form of ROA, ROE and Tobin's Q values. ESG disclosure encourages companies to adopt business models that have long-term and sustainable benefits. The importance of ESG practices for stakeholders makes the relationship between ESG disclosure and company performance interrelated. The variables used in this study are dependent variables (ESG disclosure), independent variables (ROA, ROE and Tobin's Q). The population in this study is companies listed on the IDX in 2024. Sample collection was carried out by purposive sampling. Based on the purposive sampling method, the sample obtained was 80 companies. The analysis method used in is multiple regression analysis. The findings of this study show that ESG disclosure has no significant effect on ROA, ROE and Tobin's Q.

This research is motivated by concerns about the increasing cases of manipulation of financial statements that have the potential to undermine investor confidence and disrupt the stability of the financial sector. In this case, the Fraud Diamond approach  which includes four elements, namely foresight, opportunity, rationalization, and capability is used as a basis to identify indications of fraud in financial reporting. This study uses a quantitative approach with the object of research as many as 68 companies from the financial sector selected through purposive sampling techniques. The collected data was analyzed using multiple linear regression methods. The results of the analysis show that financial target and opportunity indicators have a significant influence in detecting the possibility of manipulation of financial statements. Meanwhile, financial stability, external pressures, rationalization, and individual abilities did not show a significant influence on fraud detection.

This study aimed to disclose the factors that affect public awareness and the efforts made by the Ayula Timur Village office, Bulango Selatan Sub-District, in paying land and building taxes. The data in this qualitative study were collected through interviews and documentation on eight informants (two key informants and six supporters). Based on the analysis, four factors caused the lack of public awareness in paying land and building taxes in Ayula Timur Village, Bulango Selatan Sub-District: (a) tax awareness, (b) occupation and income, (c) taxpayers' understanding of land and building tax regulations, and (d) the quality of service to taxpayers. The solutions offered to increase public awareness can be in the form of counseling carried out by village officials to increase the knowledge of the land and building taxpayers, a door-to-door process to increase togetherness at the time of collection, and distributing the Notification of Tax Due on time so that the community knows the amount of tax that must be paid.

The digital transformation has significantly reshaped marketing strategies, especially for Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. In digital marketing contexts, honesty emerges as a crucial ethical concern, as business actors face temptations to manipulate information for immediate gains. This study aims to explore the practice of honesty in digital marketing among MSMEs and examine the role of Islamic business ethics in shaping ethical behavior. Employing a qualitative case study approach, in-depth interviews were conducted with MSME actors actively utilizing digital platforms for product promotion. Findings reveal that honesty in conveying product information is a key factor in building consumer trust, and MSMEs internalizing Islamic ethical values demonstrate greater consistency in practicing honest marketing. This research offers significant implications for developing sustainable, value-based MSME business models and provides strategic input for policymakers to design contextual digital business ethics regulations and training programs.

The digital age has introduced a new paradigm where global connectivity and instant information access are integral to everyday life. Advancements in digital technology have reshaped various aspects of human activities, including communication, work, education, and shopping. This study explores how consumers' fear of missing out (FOMO) functions as an intermediary in the interaction between perceived scarcity and impulsive purchasing behavior. The study involved 200 respondents, who were e-commerce consumers of Shopee in Denpasar. Purposive sampling was used in data collection through questionnaires. The analysis was carried out using SEM PLS 3.0. The test results reveal that scarcity perception does not have a significant influence on impulse buying. However, FOMO has a notable effect on impulse buying and serves as a mediator in the relationship between scarcity perception and impulse buying. This study is expected to enrich the literature and provide practical insights for companies in formulating marketing strategies.

This study aims to describe the implementation of sharia marketing mix on purchasing decisions for Lanang Coffee products at PT Rolas Nusantara Mandiri . This research uses a qualitative approach by using a descriptive type of research that aims to describe or explain certain situations, events, or phenomena. Data were collected through in-depth interviews, observation, and documentation. The results showed that the sharia marketing mix which includes aspects of product, price, place, and promotion has been implemented according to the principles of halalness, honesty, justice, and social responsibility. The implementation of this sharia marketing mix builds consumer trust, influences positive perceptions, and encourages purchasing decisions. Consumers feel more confident and loyal to products marketed with sharia values. This research contributes to enriching the understanding of the importance of Islamic values in marketing practices, as well as providing practical recommendations for companies in developing sharia-based marketing strategies.