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Author

Krisnhoe Rachmi Fitrijati

2 papers indexed here

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Conference Open access Aug 2026

THE ROLE OF ESG IN IMPROVING EARNINGS QUALITY: A SYSTEMATIC REVIEW OF FINANCIAL PERFORMANCE AND SUSTAINABILITY REPORTING

Earnings quality is a fundamental element of financial reporting that reflects a company’s earnings information free from opportunistic manipulation. As regulatory pressure and stakeholder demand increase, the Environmental, Social, and Governance (ESG) framework has become a strategic tool that helps shape the integri...

Muhammad Raihan Alfiansyah, Krisnhoe Rachmi Fitrijati · 0 citations
Conference Open access Aug 2026

DEVELOPING AN ACCOUNTING INFORMATION SYSTEM FOR GREEN ACCOUNTING AND ESG REPORTING TO ENHANCE SME SUSTAINABILITY

Small and Medium Enterprises (SMEs) increasingly face sustainability challenges due to growing stakeholder expectations for environmental responsibility, corporate transparency, and Environmental, Social, and Governance (ESG) performance. However, many SMEs continue to rely on conventional accounting practices that ina...

Atiek Sri Purwati, Dewi Susilowati, Krisnhoe Rachmi Fitrijati et al. · 0 citations

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