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Objective: This study aims to analyze the influence of Environmental, Social, and Governance (ESG), financial reporting quality, and audit quality on investment efficiency and firm value among publicly listed companies in Indonesia. Method: Using a quantitative research design, the study examines...

Objective: This study investigates the influence of Environmental, Social, and Governance (ESG) scores, carbon emission intensity, and green investment on firm value in response to increasing climate change pressures and the growing importance of sustainability in investment decisions. Method: A ...

Objective: This study aims to analyze the influence of female directors, foreign directors, board size, bank size, net interest margin (NIM), and loan-to-asset ratio (LTA) on financial performance (ROA) and credit risk (NPL) in banks across five ASEAN countries. Method: Using panel data from 2020...

Objective: This study aims to map and analyse the relationship between green bonds, sustainable finance, and other financial assets to understand thematic developments, empirical findings, and research gaps in the post-Paris Agreement era. Method: A systematic literature review was conducted usin...

Objective: This study aims to analyze the effects of inflation, economic growth, net lending/borrowing (NLB), general government final consumption expenditure (GGFCE), exports, and imports on tax revenue, measured by the tax-to-GDP ratio, across eight ASEAN countries. Method: Using annual panel d...

Objective: This study aims to determine the role of AI, IoT, and RFID-based digital inventory control systems in improving the operational and financial performance of the retail industry in Indonesia. Operational performance is measured by inventory turnover, while financial performance is measu...

Objective: This study aims to determine the effect of Green Accounting, Environmental Dimensions, and Intellectual Capital on Profitability (ROA). Method: This study employs quantitative methods and secondary data sources, focusing on mining companies listed on the Indonesia Stock Exchange (IDX) ...

Objective: This study aims to determine the effect of GCG, ESG Disclosure, and Green Innovation on Financial Performance (ROA). Method: This study uses a quantitative method. The research subjects are companies in the basic and chemical industry sub-sector listed on the Indonesia Stock Exchange (...

Objective: This research investigates Supreme Court rulings in Indonesia concerning online loans from 2020 to 2024. Method: The analysis employs empirical methods with a legal research approach, integrating primary data from Supreme Court decisions and secondary data from legal regulations and jo...

Objective: This research discusses the phenomenon of online rotating savings and credit associations (arisan) in Indonesia, which are becoming increasingly popular but also vulnerable to legal violations such as embezzlement and fraud. Method: Using the PRISMA method, this study identifies, scree...