Vol. 1 No. 1 (2026): Sustainable Accounting, Governance, and Society Journal

Articles

• Human and Social Capital on Social Enterprise Performance: The Role of Competitive Advantage

  Feisya Salsabila, Poppy Nurmayanti

  1-20

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• Koneksi Politik, Komisaris Independen, dan Integritas Laporan Keuangan: Peran Moderasi Gender Diversity

  Masyitho Fitriyah, Eka Hariyani

  21-43

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• Governance and Performance in Village-Owned Enterprises: The Contingent Role of Accounting Information Systems

  Taqiyuddin Amri, Yesi Mutia Basri, Hariadi Yasni, Nur Azlina

  44-66

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• Leveraging Human Capital and Organizational Culture for Superior MSME Performance: Insights from the Tourism Sector

  Peli Astri Dianti, Irene Handewi, Emrinaldi Nur DP

  67-99

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• Governance Dimensions and BUMDes Performance: Evidence from Rokan Hilir Regency

  Meirva Aslin

  100-121

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• Determinants of Dividend Policy in IDX Consumer Manufacturing Companies

  Muhammad Alfharizi, Arini, Liviawati

  122-138

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• Budget Participation and Financial Statement Fraud: The Mediating Role of E-Budgeting and Ethical Climate

  Vebril Akbar Okta Varol, Anggraini

  139-163

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