Vol. 12 No. 1 (2025)

This issue is available online in March 2025. All articles in this issue (7 articles) were authored or co-authored by 18 authors from 3 countries (Indonesia, Malaysia, and Thailand).

Published: 2025-03-31

Articles

Selective Disclosure: Exploring Web-Based Accountability Strategies of Charitable NPOs in Indonesia

Aprilia Beta Suandi, Rahmi Asrimiyanti

1-18
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Good Governance and Ethical Value: Are They Sync in Harmony?

Mukhtasyarah Minhajul Qoshidah, An Nurrahmawati, Saifulrizan Bin Norizan

19-35
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The Role of Simple Accounting in Promoting Accountability and Sustainability of SMEs in Pesantren Environments

Amir Hamzah, Teti Rahmawati

36-53
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The Impact of Religiosity, Risk Tolerance, Financial Behavior, and Locus of Control on Sharia Investment Decisions: The Moderating Role of Financial Literacy

Febriana Hidayanti, Naelati Tubastuvi, Sri Wahyuni, Suryo Budi Santoso

54-79
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Sustaining Business Amid Climate Change: Profit Drift and Investment Risks in Pelagic Fisheries

Martino Wibowo, Faizul Mubarok, Sartini Wardiwiyono, Sid Suntrayuth

80-93
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Leveraging Expertise for Digitalizing Indonesian Public Sector Performance Audits

Mohamad Mahsun, Oluwatoyin Muse Johnson Popoola

94-118
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Big or Small, Profitable or Not: What Do Investors Really Respond To?

Aulia Busono

119-134
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