DOI: https://doi.org/10.31942/fra4.v1i1

Published: December 30, 2025

Articles

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

10.31942/fra4.v1i1.14564
Monica Rahardian Ary Helmina; Alfian; Muhammad Fajar Ridhani Fajar; Doni Stiadi; Ibnu Sutomo
1-8. PDF
11

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

10.31942/fra4.v1i1.14598
9-19 Yeni Priatna Sari; Abdul Kharis Almasyhari, Dewi Kartika, Junaid M Shaikh
9-19. PDF
8

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

10.31942/fra4.v1i1.14696
20-26 Muhammad Gowon, Fortunasari
20-26. PDF
9

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

10.31942/fra4.v1i1.14499
27-36 David Permana Prasadhy, Yeterina Widi Nugrahanti, Roshinta Maria Kandini
27-36. PDF
21

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

10.31942/fra4.v1i1.14588
37-50 Rita Rosalina, Muhammad Ja'far Shodiq, Sapto Hartono
37-50. PDF
7

CORPORATE GOVERNANCE MECHANISMS AND ENVIRONMENTAL DISCLOSURE

10.31942/fra4.v1i1.14498
51-64 Yoalien Hana Abhisanti, Yeterina Widi Nugrahanti, Angella Valent Vicita
51-64. PDF
13

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

10.31942/fra4.v1i1.14435
65-69 Rinaldi Sinaga, Rizky Nurfaizin
65-69. PDF
14

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

10.31942/fra4.v1i1.14734
70-82 Yeti Ery Listia, Diah Arum Muarifah, Sri Retnoningsih
70-82. PDF
9

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

10.31942/fra4.v1i1.14558
83-101 Aura Shalsabilla, Edy Supriyono
83-101. PDF
6

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

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

10.31942/fra4.v1i1.14559
102-112 Siti Aliyah, Sinta Lutfiyana
102-112. PDF
11

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

10.31942/fra4.v1i1.14545
113-120 Sinta Zuliana, Andwiani Sinarasri
113-120. PDF
15

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

10.31942/fra4.v1i1.14728
121-129 Qomari Yatuzzahra, Abeliya Meisafira, Wulan Budi Astuti
121-129. PDF
15

IFRS S1, Green Accounting, and Environmental Performance: Keys to Sustainable Financial Performance in the Indonesian Industrial Sector

10.31942/fra4.v1i1.14723
130 - 136 Faza Faridatul Ulya, Umi Nur Kholifah, Ernawati Budi Astuti
130-136. PDF
16

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

10.31942/fra4.v1i1.14668
130 - 136 Dyah Permata Cahyani, Maya Indriastuti
130-136. PDF
9

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

10.31942/fra4.v1i1.14448
137 - 156 Yosefa Prilia Andaningrum, Elisabeth Penti Kurniawati
137-156. PDF
61

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

10.31942/fra4.v1i1.14725
157 - 169 Dina Syafitri, Katarina Abon, Khanifah
157-169. PDF
12

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

10.31942/fra4.v1i1.14729
170 - 181 Winda Ardina, Jamilatulrohmah, Nanang Yusroni
170-181. PDF
3

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

10.31942/fra4.v1i1.14557
182 - 202 Jumaiyah
182-202. PDF
4

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

10.31942/fra4.v1i1.14551
203 - 210 Richatul Jannah, Kuat Waluyo Jati, Fitrarena Widhi Rizkyana, Andre Yulian Hidayat, Tiara Saharani Fatimah
203-210. PDF
4

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

10.31942/fra4.v1i1.14714
211 - 217 Mawardi Izzani Ifkar, Nadhiroh Alfi Maulida, Khanifah
211-217. PDF
11

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

10.31942/fra4.v1i1.14550
218 - 232 Wulan Widiya Ningrum, Subadriyah
218-232. PDF
5

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

10.31942/fra4.v1i1.14653
233 - 236 Adella Azka Suryani, Maya Indriastuti
233-236. PDF
14

A Conceptual Paper: Internal Control System in Government

10.31942/fra4.v1i1.14664
237 - 241 Azza Septiria, Maya Indriastuti
237-241. PDF
24

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

10.31942/fra4.v1i1.14745
242 - 250 Agustin Amelia, Lutfi Syahrul Khakim, Wulan Budi Astuti
242-250. PDF
15

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

10.31942/fra4.v1i1.14807
251 - 257 Amin Pujiati, Bambang Sugiantoro, Kholiq Budiman, Amin Retnoningsih
251-257. PDF
10

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)

10.31942/fra4.v1i1.14647
276 - 288 Ifatul Farida
276-288. PDF
15

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

10.31942/fra4.v1i1.14635
289 - 294 Setiyawati, Ida Farida, Aryanto
289-294. PDF
9

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

10.31942/fra4.v1i1.14686
295 - 300 Yulianti, Dyah Nirmala Arum Janie
295-300. PDF
15

IFRS S1 IFRS S1 Adoption and Sustainability Accounting Practices: The Moderating Role of Corporate Governance and Green Transition in Creating Firm Value - Evidence from the Indonesian manufacturing Sector

10.31942/fra4.v1i1.14702
301 - 309 Dina Pratiwi Ikaningtyas, Asti Ayu Ningsih, Ernawati Budi Astuti
301-309. PDF
9

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

10.31942/fra4.v1i1.14775
310 - 313 Agnes Arie Mientarry Christie, Rini Hastuti, Agnes Advensia Chrismastuti, Apelina Teresia
310-313. PDF
8

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

10.31942/fra4.v1i1.14780
314 - 323 Atieq Amjadallah Alfie, Siti Mutmainah, Aisya Amity Inaya, Winda Wati
314-323. PDF
5

Strengthening MSME Business Performance: A Conceptual Paper

10.31942/fra4.v1i1.14654
324 - 329 Sarah Januarizqi, Maya Indriastuti
324-329. PDF
14

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

10.31942/fra4.v1i1.14659
334 - 337 Yunita Puspa Iriyanti, Maya Indriastuti
330-333. PDF
29

Enhancing Financial Performance: A Conceptual Paper

10.31942/fra4.v1i1.14671
338 - 345 Noviyanti, Maya Indriastuti
338-345. PDF
7

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

10.31942/fra4.v1i1.14692
346 - 352 Dewi Kartika, Yeni Priatna Sari, Lulu Khaerunnisa
346-352. PDF
6

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

10.31942/fra4.v1i1.14712
353 - 366 Filih Ayu Putri Nurkarimah, Nanang Yusroni, Muhammad Ulin Nuha, Ratna Kusumawati
353-366. PDF
7

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

10.31942/fra4.v1i1.14722
367 - 377 Filzah Nadiah Amanina, Anindha
367-377. PDF
9

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

10.31942/fra4.v1i1.14736
378 - 386 Eka Fitriani, Naili Sa'adah, Sri Retnoningsih
378-386. PDF
5

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)

10.31942/fra4.v1i1.14733
387 - 396 Yessi Intantari, Naela Shaofika Hilyana, Khanifah
387-396. PDF
14

The Impact of Digital Transformation and ESG Disclosure on Finance

10.31942/fra4.v1i1.14742
397 - 404 Elisya Ameliya Putri, Sindi Aprilia, Sri Retnoningsih
397-404. PDF
45

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

10.31942/fra4.v1i1.14760
405 - 416 Atieq Amjadallah Alfie, Maya Rifqi Amalia, Mochamad Raihan Alfa Reza
405-416. PDF
19

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

10.31942/fra4.v1i1.15224
417 - 423 Sarifa Aini, Puji Harto
417-423. PDF
13

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

10.31942/fra4.v1i1.14513
424 - 429 Immaculata Claresta Davita Murti, Edy Supriyono
424-429. PDF
20

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

10.31942/fra4.v1i1.14707
430 - 436 Rifka Amalia, Putri Widya Sari, Wulan Budi Astuti
430-436. PDF
16

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

10.31942/fra4.v1i1.14709
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
437-452. PDF
12

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

10.31942/fra4.v1i1.14746
453 - 455 Muhamad Lukman Hakim Al Fattah, Mochamad Raihan Alfa Reza, Nanang Yusroni
453-455. PDF
5

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

10.31942/fra4.v1i1.14720
456 - 468 Vivi Yunita Sari, Laila Syifa Sari Ardiansyah, Agus Triyani
456-468. PDF
7

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

10.31942/fra4.v1i1.14735
469 - 480 Cut Sidqotul Azkya, Aisah Nursafitri, Wulan Budi Astuti
469-480. PDF
34

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

10.31942/fra4.v1i1.14739
481 - 492 Moh Sofi Agustin, hidayat, Wulan Budi Astuti
481-492. PDF
16

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

10.31942/fra4.v1i1.14748
493 - 503 Putri Sekar Kinasih, Sifaul Khoirul Uma, Wulan Budi Astuti
493-503. PDF
4

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

10.31942/fra4.v1i1.14749
504 - 510 Muhammad Nur Abidin, Ahmad Bagas Setianto, Setyo Mahanani
504-510. PDF
20

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)

10.31942/fra4.v1i1.14697
511 - 516 Nisaa' Nurun Choiriyyah, Khanifah
511-516. PDF
8

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

10.31942/fra4.v1i1.14890
517 - 521 Cholidatul Ulya, Videla Anandya Athaa, Khanifah
517-521. PDF
7