Vol. 7 No. 2: July-December 2025

Research Articles

• The relationship between carbon emission disclosure and environmental performance on firm value: The moderating role of profitability

  Ni Made Dwi Pratiwi Sura, Henny Triyana Hasibuan

  Abstract : 395

  PDF : 230

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  1-16

• Entrepreneurship education on entrepreneurial intention: The mediating role of entrepreneurial self-efficacy

  I Ketut Arya Adhiyasa, Ida Bagus Ketut Surya

  Abstract : 366

  PDF : 205

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  17-30

• Family ownership on tax avoidance: The moderating role of political connections

  Ni Made Ratih Kumala Dewi, I Gde Ary Wirajaya, Anak Agung Gde Putu Widanaputra, Made Gede Wirakusuma

  Abstract : 288

  PDF : 129

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  31-45

• Sustainability committee as a moderator in the effect of materiality disclosure and stakeholder engagement on sustainability reporting quality

  Ni Wayan Sarasati Pramudia Wanami Putri, I Gusti Ayu Nyoman Budiasih

  Abstract : 287

  PDF : 152

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  46-60

• Distributive justice, fiscal transparency, and tax authority power: Their influence on ethical perceptions of tax evasion, moderated by religiosity

  Putu Sri Sukmawati, I Nyoman Wijana Asmara Putra, Anak Agung Gde Putu Widanaputra, Ni Made Dwi Ratnadi

  Abstract : 176

  PDF : 173

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  61-73

• Implications of the law on harmonization of tax regulations (UU HPP) on tax accounting practices in Indonesia

  I Made Dwi Harmana

  Abstract : 266

  PDF : 112

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  74-80

• A comparative study on educational philosophies of Hồ Chí Minh and John Dewey: values, differences, and potentials for integration in Vietnam’s educational reform

  Doan Van Re

  Abstract : 175

  PDF : 305

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  81-92

• The effect of profitability, solvency, and free cash flow on dividend policy

  A. A. Sagung Ani Pradnyadewi Krisna, Made Gede Wirakusuma, I Nyoman Wijana Asmara Putra, I Dewa Nyoman Badera

  Abstract : 288

  PDF : 205

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  93-108

• Sustainability reporting quality and its impact on firm value: Evidence from emerging markets

  I Gusti Agung Oka Sudiadnyani, I Made Agus Putrayasa, Anak Agung Gde Mantra Suarjana, Ni Made Wirasyanti Dwi Pratiwi, Made Dana Saputra

  Abstract : 611

  PDF : 326

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  109-115

• Pedagogy of higher education in Ukraine: Concepts and trends of modernity

  Sergii Mamychenko

  Abstract : 175

  PDF : 149

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  116-130

• The issue of self-study and guidance for students’ self-study in the context of the current industrial revolution

  Dao Anh Huy, Phan Thi Hai Ha

  Abstract : 111

  PDF : 63

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  131-138

• An exploration of millennial switching behavior related to purchasing decisions toward fintech: Behavioral accounting perspective

  Erika Nurannisa Oktaviani, Ni Made Adi Erawati

  Abstract : 138

  PDF : 103

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  139-147

• Determination of sustainability status and sensitive factors in clove farming

  I Gusti Agung Semaranata, I Dewa Ayu Sri Yudhari, Ni Luh Prima Kemala Dewi

  Abstract : 131

  PDF : 98

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  148-157

• Developing digital competence for primary school teachers through interdisciplinary teaching practices

  Doan Thi Thu Hien, Dang Thi Hien, Phan Thi Ngoc Loan

  Abstract : 176

  PDF : 53

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  158-166

• Professional development in Montessori based educational competence for preschool teachers in the context of educational innovation

  Vu Hong Hanh, Nguyen Huong Giang, Duong Thi Thanh Huong

  Abstract : 115

  PDF : 54

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  167-175

• Designing experiential learning environments for preschool children toward competency-based development

  Nguyen Thi Nhung, Trinh Thi Hoang Trang, Nguyen Thi Khanh My

  Abstract : 182

  PDF : 88

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  176-184

• Managing self-help skill development activities in early childhood institutions

  Nguyen Thi Huong, Ta Thi Hue, Pham Thu Thao

  Abstract : 425

  PDF : 207

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  185-195

• Digital transformation in school management toward smart learning environments

  Le Thi Hong Lien, Pham Thanh Thuy, Vi Hong Quang

  Abstract : 238

  PDF : 94

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  196-211

• Enhancing problem-solving skills for primary students through interdisciplinary STEM activities

  Vu Kim Ngan, Nguyen Lan Ngoc, Nguyen Xuan Thu

  Abstract : 115

  PDF : 60

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  212-221

• Examining the effect of love of money and Machiavellian traits on accounting fraud tendencies: Religiosity as a moderating variable

  Ni Ketut Ayu Dessy Wirani, I Gusti Ayu Made Asri Dwija Putri

  Abstract : 115

  PDF : 50

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  222-233

• Improving physical education quality for medical students: A review of international studies and lessons for Hanoi Medical University, Vietnam

  Duong Ngo Son

  Abstract : 51

  PDF : 51

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  234-244

• Sustainability analysis of Rice Milling Unit (RMU) enterprises in Bengkel Village, Kediri District, Tabanan Regency, Bali Province

  Ni Putu Ratna Dewi Damayanti, I Nyoman Gede Ustriyana, Anak Agung Ayu Wulandira Sawitri Djelantik, Ni Luh Prima Kemala Dewi

  Abstract : 144

  PDF : 57

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  245-260