Vol. 16 No. 2 (2026): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi

Volume 16 Nomor 2, Desember 2026

• PROCUREMENT ACTOR INDEPENDENCE, E-PROCUREMENT, AND FRAUD PREVENTION: ORGANIZATIONAL COMMITMENT AS A MODERATOR

  Periansya, Evada Dewata, Sopiyan AR, Yuliana Sari

  191-210

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• CARBON MANAGEMENT ACCOUNTING, FINANCIAL PERFORMANCE, AND CARBON TAX POLICY INITIATIVES: EVIDENCE FROM INDONESIAN ENERGY FIRMS

  Marsi Fella Rizki, widya Ardana, Fedi Ameraldo, Abdullah Jihad Rabaya

  211-230

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• GENDER DIVERSITY AND ESG PERFORMANCE: THE MODERATING ROLE OF BLOCKHOLDER OWNERSHIP

  Hesniati, Ivania Maretha Gladwin, Isnaini Nuzula Agustin

  231-249

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• BEYOND CATEGORIZATION: SOCIAL DIMENSIONS OF MENTAL ACCOUNTING AMONG ACCOUNTING STUDENTS IN A DEVELOPING REGION

  Juniaty Ismail, Muslimin

  250-265

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• THE INFLUENCE OF FINANCING POLICY, ASSET QUALITY, AND CAPITAL STRUCTURE ON EARNINGS RESPONSE AND FINANCIAL RISK MANAGEMENT

  Sudirman, Asyraf Mustamin Asyraf, Swarmilah Hariani, Dalili Izni Shafie

  266-285

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• THE EFFECTS OF DIGITAL ACCOUNTING, FINANCIAL LITERACY, AND HUMAN CAPITAL ON MSME FINANCIAL REPORTING QUALITY

  Minasari Nasution, Maya Syahlina

  286-302

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• THE EFFECT OF THE FRAUD HEXAGON ON FRAUDULENT FINANCIAL STATEMENTS: INSTITUTIONAL OWNERSHIP AS A MODERATING VARIABLE

  Angga Zikrul Akbar, Zulhelmy, Hidayat, Ahmad Zubair

  303-317

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• INTEGRATING NETNOGRAPHY INTO FORENSIC ACCOUNTING FOR FRAUD AND CORRUPTION ANALYSIS

  Yana Mustika, Senda Yunita Leatemia, Andi Octavianus, Natalius Sinulingga

  318-337

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