Vol. 5 No. 3 (2026): February

Articles

• Green Accounting and Material Flow Cost Accounting as Determinants of Sustainable Development: Evidence from Indonesian Mining Companies

  Sofi Apriyanti, Dewi Kusumowati, Wahyu Setiyorini

  111-121

• Islamic Business Ethics in Creative Industry: Honesty and Business Sustainability in Digital Era

  Nanang Setiawan, Achmad Hasan Basri, Azwar Cholili, Muhammad Mujib, Joko Hadi Purnomo

  122-130

• Bibliometric Mapping of Publications on Digital Transformation and Adaptation of Sharia-Based Household Economics in Indonesia

  Erizal Candra Efendi; Indah Permata Sari, Fitriani, Hafni Juniyanti Hsb

  131-141

• The Role of Digitalization in Enhancing the Business Performance of Micro, Small, and Medium Enterprises in Makassar City

  Muhammad Difky Al Qadri, Syarifuddin, Ismail Rasulong

  142-150

• Can EWS, Altman, and Ohlson Models Comparatively Predict PT Garuda Indonesia’s Distress?

  Rohmad Lukman Hakim, Lailatus Saadah

  151-159

• Analysis of the Implementation of Government Credit Cards (KKPD) in the Management of Petty Cash Funds at the Regional Secretariat of Magelang City: A Policy Implementation Perspective

  Candra Septian Karunia Putri, Saras Shinta Qurrota Aini

  160-165