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 : 59

  PDF : 60

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  1-12

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

  Carina Fantasia, Putu Agus Ardiana

  Abstract : 69

  PDF : 58

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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 : 55

  PDF : 71

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  25-42

• Managing school culture for sustainable digital transformation

  Hoang Thi Tam

  Abstract : 29

  PDF : 18

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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 : 27

  PDF : 18

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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 : 33

  PDF : 21

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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 : 9

  PDF : 5

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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 : 10

  PDF : 0

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  121-138