Vol. 9 No. 1 (2026): 9th ICEBGC

Articles

• Carbon Accounting as a Strategic Signal: Evaluating Emission Disclosure and Economic Resilience in Indonesia’s Nickel Downstream Industry

  Cheng-Wen Lee, Avi Sunani

  01-14

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• Fraud and Corruption in the Public Sector of Kenya: The Role of Forensic Accounting in Fraud Detection

  Catherine Mosiara Kenyatta, Endah Susilowati

  15-22

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• The Influence of Green Product and Green Promotion on Brand Attitude and Brand Loyalty of Arei Outdoor Gear: a Sustainable Value Creation Perspective in Local Industry

  Ahmad Dani Farrel Assyifa

  23-29

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• The Effect of Environmental, Social, and Governance Disclosure on Firm Value in the Property and Real Estate Sector 2022–2024

  Dary Faisal, Yuyun Isbanah

  30-36

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• Gen Z Workforce Competencies and SME Competitiveness: The Moderating Role of Digital Adaptability

  Diva Dwi Saadah, Kainaya Prita Dewi, Arienanda Qalbi Zahira, Sri Wahyu Lelly Hana Setyanti

  37-50

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• Beyond One-Size-Fits-All: A Demand Classification and Decomposition Approach for Intermittent Demand Forecasting

  Fitrotun Hasanah, Melia Eka Lestiani

  51-63

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• The Future of Gen Z Entrepreneurship: Do Network Connections Mediate Digital Competence and Creative Self-Efficacy toward Readiness?

  Ismu Sofi Rahmawati, Ifti Fahriza, Winnita Sofna Salsabila, Serene Fujiyani Koh, Sri Wahyu Lelly Hana Setyanti

  64-80

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• The Effect of City Image and Perceived Value on Loyalty Through Satisfaction As a Mediating Variable (Study on Suroboyo Bus Users)

  Mohamad Agung Rizky Andhika, Yessy Artanti

  81-90

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• Family Business Development from the Millenial Generation to Generation Z through Technology Adaptation and Innovation: A Case Study of Shenda Florist

  Amanda Citrani Aji, Devinta Nur Arumsari

  91-94

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• Indonesia’s Energy Security and the Role of Mining Companies in Indonesia Amid the Global Geopolitical Crisis

  Angga Eka Septian, Ronnald Christanto Admanegara, Alina Khan, Hakim Kado, Krido Eko Cahyono, Nanik Haryana

  95-104

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• Resource-Based Downstream Processing and Economic Resilience in Developing Economies: A Comparative Analysis of Indonesia and Gambia

  Ebrima Jabbi, Indrawati Yuhertiana

  105-115

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• Determinants Of Carbon Emission Disclosure: Environmental Performance, Environmental Management System, Institutional Ownership

  Fitri Nur Komariyah, Tantina Haryati

  116-124

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• The Influence of Tourist Arrivals, Regional Original Revenue, Foreign Direct Investment, and Domestic Investment on Gross Regional Domestic Product in the Special Region of Yogyakarta Province

  Hatta Abdu Najih Sahila

  125-129

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• The Effect of Product Quality and Price Perception on the Decision to Remain Subscribed to Indihome Provider in Sidoarjo with Purchase Decision as A Mediating Variable

  Ramizad Azmi Wardana, Miftakul Huda, Amina Urooj, Tri Kartika Pertiwi, Sugeng Purwanto

  130-134

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• Supply Chain Management Analysis in the Palm Oil Industry: A Case Study at PT. Sempurna Sejahtera, Nunukan

  Hutama Muhammad Anhar, Mochamad Andre Prawira Akbar, Naimatullah, Moch Sholihul Anam, Sugito, Dhani Ichsanudin Nur

  135-142

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• Do Global Economic Policy Uncertainty and Geopolitical Risk Affect Islamic Financial Development? Evidence from Indonesia

  Lailita Sukma Viguna, Renny Octafia

  143-155

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• Literature Study: Trust in Fashion Purchase Decisions via Paylater Among Accounting Students

  Nanda Evita Ramadhani, Sri Trisnaningsih

  156-160

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• Ethical Dilemmas and Professional Decision Making of Auditors in the Era of Digital Disruption: A Phenomenological Study of Public Accounting Firms

  Nur Islamiati Sulaiman, Sri Trisnaningsih

  161-166

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• Does Regulatory Quality Matter? Evidence from FDI, Carbon Emissions, and Economic Growth in ASEAN Countries

  Siti Nur Ainiyah

  167-173

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• Digital Tax Administration through the Core Tax System: A Case Study of PPh 23 from a Building Materials Distribution Company

  Helmy Wahyu Sukiswo, Salma Affro

  174-181

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