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
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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
0

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
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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
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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
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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
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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
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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
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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
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

10.31942/fra4.v1i1.14559
102-112 Siti Aliyah, Sinta Lutfiyana
102-112. PDF
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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A Conceptual Paper: Internal Control System in Government

10.31942/fra4.v1i1.14664
237 - 241 Azza Septiria, Maya Indriastuti
237-241. PDF
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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
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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
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Differences in Perceptions of Tax Fairness and Tax Compliance Between Generations

10.31942/fra4.v1i1.14554
258 - 275 Nathania Calista, Jean Stevany Matitaputty, Nathanael Santya Bhakti
258-275. PDF
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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
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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
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