Accounting Research Festival ke-4 (FRA 4) Tahun 2025 adalah forum ilmiah tahunan yang diselenggarakan oleh Ikatan Akuntan Indonesia (IAI) Wilayah Jawa Tengah – Bidang Akuntan Pendidik, dengan Universitas Wahid Hasyim (Unwahas) sebagai tuan rumah.

FRA 4 hadir sebagai wadah kolaborasi dan pertukaran gagasan antara akademisi, peneliti, mahasiswa, dan praktisi akuntansi. Melalui rangkaian kegiatan seperti seminar, presentasi hasil penelitian, dan diskusi panel, acara ini membahas isu-isu aktual di bidang akuntansi yang relevan dengan perkembangan teknologi, regulasi, dan tantangan global.

Mengusung semangat inovasi, kolaborasi, dan integritas, FRA 4 Tahun 2025 diharapkan dapat mendorong lahirnya riset-riset berkualitas yang bermanfaat bagi pengembangan ilmu akuntansi dan kontribusi nyata bagi masyarakat, dunia usaha, serta pembuat kebijakan.

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Vol. 3 No. 1 (2025): Festival Research Accounting IV

Published: December 30, 2025

Governance and Transparency: Examining How Managerial and Institutional Ownership Shape Financial Reporting Quality

Monica Rahardian Ary Helmina; Alfian; Muhammad Fajar Ridhani Fajar; Doni Stiadi; Ibnu Sutomo
3

DO ACCOUNTANTS KEEP UP WITH TECHNOLOGY? EVIDENCE FROM INDONESIA AND BRUNEI

9-19 Yeni Priatna Sari; Abdul Kharis Almasyhari, Dewi Kartika, Junaid M Shaikh
0

The The Implementation of the Performance Accountability Rules in Jambi Provincial Government Agencies from The Perspective of Institutional Theory

20-26 Muhammad Gowon, Fortunasari
0

Environmental Disclosure and Firm Value: The Moderating Role of Firm Size

27-36 David Permana Prasadhy, Yeterina Widi Nugrahanti, Roshinta Maria Kandini
8

A DECADE OF EARNINGS MANAGEMENT RESEARCH IN INDONESIA: A MAP OF RESEARCH AND ITS DEVELOPMENT

37-50 Rita Rosalina, Muhammad Ja'far Shodiq, Sapto Hartono
0

CORPORATE GOVERNANCE MECHANISMS AND ENVIRONMENTAL DISCLOSURE

51-64 Yoalien Hana Abhisanti, Yeterina Widi Nugrahanti, Angella Valent Vicita
0

The Impact of Enterprise Resource Planning (ERP) System Implementation on Operational and Environmental Sustainability in Indonesia's Palm Oil Plantation Industry

65-69 Rinaldi Sinaga, Rizky Nurfaizin
0

Beyond Compliance: The Synergy of ESG and Green Process Innovation as Determinants of Firm Value

70-82 Yeti Ery Listia, Diah Arum Muarifah, Sri Retnoningsih
0

The Effect of Supervisory Boards, Independent Directors, and Managerial Ownership on Dividend Policy

83-101 Aura Shalsabilla, Edy Supriyono
0

Determinants of Reporting Timeliness: Evidence From Indonesia’S Food And Beverage Sector

Faktor Penentu Ketepatan Waktu Pelaporan: Bukti dari Sektor Makanan dan Minuman Indonesia

102-112 Siti Aliyah, Sinta Lutfiyana
2

THE EFFECT OF CAPITAL STRUCTURE, LIQUIDITY, COMPANY SIZE AND MANAGERIAL OWNERSHIP ON EARNINGS QUALITY

113-120 Sinta Zuliana, Andwiani Sinarasri
0

THE EFFECT OF SUSTAINABILITY REPORTING, COMMUNITY DEVELOPMENT, AND WASTE MANAGEMENT PROGRAMS ON THE PROFITABILITY OF FAST-MOVING CONSUMER GOODS (FMCG) COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE FOR THE PERIOD 2022-2024

121-129 Qomari Yatuzzahra, Abeliya Meisafira, Wulan Budi Astuti
1

A Conceptual Paper: Implementation of EMKM SAK On The Quality Of Financial Reports

130 - 136 Dyah Permata Cahyani, Maya Indriastuti
1

The effects of e-wallet usage, financial literacy, and mental accounting on Generation Z’s financial management

137 - 156 Yosefa Prilia Andaningrum, Elisabeth Penti Kurniawati
0

The Impact of Sustainability Reporting and Green Accounting Disclosure on Company Financial Performance (Case Study of PROPER Participating Companies 2019-2023)

157 - 169 Dina Syafitri, Katarina Abon, Khanifah
2

Synergy Digital and Social Assets : Analysis The Influence of Intellectual Capital and CSR on Sustainabel Competitive Sustainable Conventional Banks

170 - 181 Winda Ardina, Jamilatulrohmah, Nanang Yusroni
0

Beyond Size and Politics: Why Administrative Responsiveness Matters Most for Municipal Transparency in Javanese Cities

182 - 202 Jumaiyah
0

Do Governance Mechanisms Drive Fraud Disclosure An Empirical Study of Indonesian Banking Firms

203 - 210 Richatul Jannah, Kuat Waluyo Jati, Fitrarena Widhi Rizkyana, Andre Yulian Hidayat, Tiara Saharani Fatimah
0

Analysis of the Application of Sustainability Accounting in Supporting Environmentally Friendly Zie Batik Businesses in Semarang City

211 - 217 Mawardi Izzani Ifkar, Nadhiroh Alfi Maulida, Khanifah
0

ANALYSIS OF FACTORS AFFECTING TAX COMPLIANCE FOR MOTOR VEHICLE OWNERS IN JEPARA REGENCY

218 - 232 Wulan Widiya Ningrum, Subadriyah
0

A Conceptual Paper: Implications of Private Entity Accounting Standards on the Quality of Financial Statements

233 - 236 Adella Azka Suryani, Maya Indriastuti
0

A Conceptual Paper: Internal Control System in Government

237 - 241 Azza Septiria, Maya Indriastuti
0

The Effect of Disclosure of Environmental Aspects (Environmental Disclosure) on Company Value: Empirical Study of the Coal Subsector on the Indonesian Stock Exchange in 2020–2024

242 - 250 Agustin Amelia, Lutfi Syahrul Khakim, Wulan Budi Astuti
0

Implementation of Agroforestry Technology and Postharvest Innovation in Strengthening the Sustainable Economy of Durian and Coffee Farmers in Brongkol Village

251 - 257 Amin Pujiati, Bambang Sugiantoro, Kholiq Budiman, Amin Retnoningsih
0

Research Proposal: The Role of Digitalization in Moderating the Influence of ESG and Financial Slack on Company Value (A Study of Mining Companies Listed on the Indonesia Stock Exchange from 2022 to 2024)

276 - 288 Ifatul Farida
0

Analysis of Revenue Recognition and Measurement Based on PSAK 72 in the Financial Statements of Gulala Azana Hotel & Resort

289 - 294 Setiyawati, Ida Farida, Aryanto
0

Unlocking Tax Compliance: How Taxpayers’ Understanding Drives Digital System Success

295 - 300 Yulianti, Dyah Nirmala Arum Janie
0

Study on the Implementation of the Average Effective Rate (TER) of Income Tax Article 21

310 - 313 Agnes Arie Mientarry Christie, Rini Hastuti, Agnes Advensia Chrismastuti, Apelina Teresia
0

Analysis Of The Financial Performance Of Islamic Commercial Banks Before And During The Covid-19 Pandemic In Indonesia

314 - 323 Atieq Amjadallah Alfie, Siti Mutmainah, Aisya Amity Inaya, Winda Wati
0

Strengthening MSME Business Performance: A Conceptual Paper

324 - 329 Sarah Januarizqi, Maya Indriastuti
0

A Conceptual Paper: Implementation of Green Accounting System on the Financial Performance of PT Kemasan Juara Indonesia

334 - 337 Yunita Puspa Iriyanti, Maya Indriastuti
5

Enhancing Financial Performance: A Conceptual Paper

338 - 345 Noviyanti, Maya Indriastuti
0

The Effect Of The Implementation Of Accounting Information Systems And Human Resource Competence On The Quality Of Financial Reports With Internal Control System As A Moderating Variable In Micro, Small, And Medium Salted Egg Businesses In Brebes Regency

346 - 352 Dewi Kartika, Yeni Priatna Sari, Lulu Khaerunnisa
0

The Effect of Digital Payment on Financial Performance with Financial Literacy as a Mediation Variable (MSME Study in Tembalang)

353 - 366 Filih Ayu Putri Nurkarimah, Nanang Yusroni, Muhammad Ulin Nuha, Ratna Kusumawati
0

THE EFFECT OF GREEN ACCOUNTING, COMPANY SIZE, AND LEVERAGE ON FINANCIAL PERFORMANCE IN MINING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE FROM 2021-2024

367 - 377 Filzah Nadiah Amanina, Anindha
0

Digital Transformation in Accounting: The Role of Employee Competence and Infrastructure in Promoting Financial Transparency

378 - 386 Eka Fitriani, Naili Sa'adah, Sri Retnoningsih
0

Analysis of the Impact of Digital Transformation and Social Responsibility on Company Value: (Case Study of Consumer Goods Companies Listed on the Indonesia Stock Exchange for the Period 2021-2024)

387 - 396 Yessi Intantari, Naela Shaofika Hilyana, Khanifah
0

The Impact of Digital Transformation and ESG Disclosure on Finance

397 - 404 Elisya Ameliya Putri, Sindi Aprilia, Sri Retnoningsih
1

The Role of Management Accounting and Green Accounting in Enhancing Financial Performance: An Empirical Analysis of SMEs in Semarang

405 - 416 Atieq Amjadallah Alfie, Maya Rifqi Amalia, Mochamad Raihan Alfa Reza
0

The Effect of Accrual and Real Earnings Management on Financial Reporting Quality with Corporate Governance as a Moderating Variable

417 - 423 Sarifa Aini, Puji Harto
0

Implications of the Use of Artificial Intelligence Technology on the Transformation of the Accounting Profession in the Indonesian Banking Sector

424 - 429 Immaculata Claresta Davita Murti, Edy Supriyono
0

The Effect of Sustainability Report Disclosure and Environmental Performance on Financial Performance: Empirical Evidence From Energy Sector Companies in Indonesia 2020-2024

430 - 436 Rifka Amalia, Putri Widya Sari, Wulan Budi Astuti
0

The Development of Accounting from the Classical Period to the Digital Age

437 - 452 Oman Rusmana, Dinar Ayu Lestari, Makhrurotul Liliyah, Fadwa Yulistian Haifa, Hani Rafika Santi, Triana Rizki Kurniawati, Anisa Atla Dewi Saputri, Kelvin Afrizal Nugroho, Muhammad Raihan Alfiansyah, Adib Sulistyo, Nita Nurdiana, Eko Agus Muharom, Jajang Hidayat, Faris Anwar Abdul Aziz
1

ANALYSIS OF THE INFLUENCE (ENVIRONMENTAL, SOCIAL, AND GOVERNANCE) OF ESG ON COMPANY VALUES IN ESG LEADERS OVER THE LAST THREE YEARS

453 - 455 Muhamad Lukman Hakim Al Fattah, Mochamad Raihan Alfa Reza, Nanang Yusroni
0

The Influence Of Financial Performance And Corporate Governance On Disclosure Of Green Banking Practices

456 - 468 Vivi Yunita Sari, Laila Syifa Sari Ardiansyah, Agus Triyani
0

Sustainability Accounting Transformation Through the Application of Digital Technology and AI: An Analysis of ESG Reporting in Energy Sector Companies Listed on the IDX in 2021-2024

469 - 480 Cut Sidqotul Azkya, Aisah Nursafitri, Wulan Budi Astuti
0

The Effect of Digital Technology Literacy and Sustainability Awareness on Accounting Students’ Understanding of Professional Ethics: Evidence from Indonesia

481 - 492 Moh Sofi Agustin, hidayat, Wulan Budi Astuti
0

Analysis of Factors Influencing the Quality of Sustainability Reports in Mining Companies Listed on the IDX in 2020–2024

493 - 503 Putri Sekar Kinasih, Sifaul Khoirul Uma, Wulan Budi Astuti
0

The Influence of Profitability, Firm Size, Leverage, and Liquidity on Sustainability Report Disclosure in Companies Listed on the LQ45 Index for the Period 2021-2024

English

504 - 510 Muhammad Nur Abidin, Ahmad Bagas Setianto, Setyo Mahanani
0

The Effect Of Financial Distress And Company Growth On Going Concern Audit Opinion (Empirical Study of Financial Companies Listed on the Indonesia Stock Exchange 2021–2023)

511 - 516 Nisaa' Nurun Choiriyyah, Khanifah
0

Factors Influencing the Implementation of Accounting in MSMEs: Understanding, Concern, and Institutional Support (Case Study on MSMEs in Demak)

517 - 521 Cholidatul Ulya, Videla Anandya Athaa, Khanifah
0
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