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Review Open access Aug 2026

The Influence of Qris Adoption and Financial Technology Knowledge on the Quality of Accounting Information and Financial Decisions (Empirical Study on MSMEs in Setu District, Bekasi)

This study examines how QRIS adoption and fintech knowledge shape the quality of accounting information and financial decision-making among MSME actors in Setu District, Bekasi. A quantitative design was employed, with survey data gathered from 61 MSME respondents chosen through a sampling procedure and processed via m...

Bella Fitri Melliya Sari, Rina Pratiwi, Karsam · 0 citations
Open access Sep 2026

Green Intellectual Capital, ESG Practices, and SDG Achievement: Evidence from Indonesian Listed Firms

Introduction/Main Objectives: Firms operating in environmentally sensitive industries face increasing pressure to translate sustainability commitments into measurable contributions to the Sustainable Development Goals (SDGs). This study examines whether Green Intellectual Capital (GIC) and Environmental, Social, and Go...

Siti Mudawanah, Karsam, I. Fatimah · 0 citations

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