Vol. 8 No. 2: July-December 2026

Research Articles

• The ideas in Ho Chi Minh's work “Dan Van”: Content and contemporary significance

  Tran Quoc Hoan

  Abstract : 108

  PDF : 131

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  1-12

• Green innovation and firm value: Evidence from Indonesian listed companies

  Carina Fantasia, Putu Agus Ardiana

  Abstract : 154

  PDF : 129

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  13-24

• Developing an early discharge planning model to optimize the length of stay of national health insurance patients: Evidence from Ari Canti Hospital, Bali, Indonesia

  Gusti Ayu Rahayu Windaswari, A. Rohendi, Maxsi Ary

  Abstract : 108

  PDF : 144

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  25-42

• Managing school culture for sustainable digital transformation

  Hoang Thi Tam

  Abstract : 94

  PDF : 47

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  43-54

• Developing digital competence for general education teachers in the context of educational digital transformation in Vietnam

  Tran Thi Minh Hang, Dinh Thi Lua, Luu Cong Tri

  Abstract : 116

  PDF : 52

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  55-70

• Artificial Intelligence (AI) in tax accounting: Opportunities, challenges, and ethical implications for tax accounting professionals

  I Made Dwi Harmana

  Abstract : 172

  PDF : 109

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  71-104

• Determinants of audit reporting: The moderating role of the audit committee

  Ni Putu Riza Oktayanti, I Dewa Nyoman Badera, I Gusti Ayu Made Asri Dwija Putri, Ni Ketut Rasmini, I Gusti Ngurah Agung Suaryana

  Abstract : 101

  PDF : 55

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  105-120

• Optimizing financial management to improve hospital profitability: A case study of Ari Canti Hospital, Ubud

  Ni Made Dwi Anggarini, Erliany Syaodih, Yani Restiani Widjaja

  Abstract : 94

  PDF : 59

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  121-138

• Addressing the employee trust crisis through commitment-based human resource management strategies

  Ayu Purnama Dewi, Purwadhi, Yani Restiani Widjaja

  Abstract : 52

  PDF : 27

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  138-150

• Management of English education for preschool children toward English as a second language in response to digital transformation requirements A study of preschools in Phuong Liet Ward, Hanoi

  Hoang Bao Ngoc

  Abstract : 63

  PDF : 25

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  151-160

• Determinants of regenerative agriculture adoption among farmers in Subak Uma Lambing, Bali, Indonesia

  Ida Ayu Gede Widyasari, I Made Sudarma, I Gede Setiawan Adi Putra

  Abstract : 62

  PDF : 31

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  161-170

• Strategies for enhancing the competitiveness of The Hidden Strawberry Garden Agrotourism in Pancasari Village, Bali, Indonesia

  Ni Komang Ayu Lenny Komala Dewi, I G. A. A. Ambarawati, Ketut Budi Susrusa

  Abstract : 60

  PDF : 36

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  171-180

• Agricultural extension competencies and farmer characteristics on innovation decisions in rice integrated pest management: Evidence from Denpasar, Indonesia

  Randini Resmi Anitis, I Dewa Putu Oka Suardi, Ni Wayan Sri Astiti

  Abstract : 6

  PDF : 4

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  181-193