Vol. 4 No. 1 (2025): Economics, Business, Accounting & Society Review

Original Articles

• From Profit to Planet: A Systematic Review of Cost Accounting in Fast Fashion

  Henny Rakhmawati

  1 - 13

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  Abstract views: 1262 times | Downloads: 1129 times

  DOI : https://doi.org/10.55980/ebasr.v4i1.213
  

• Analyzing IPO Underpricing Drivers: Evidence from Profitability, Market Value, and Leverage in Indonesia's Market

  Faisal Aski Ardiansyah, Jurana Jurana, Muliati Muliati, Masruddin Masruddin

  14 - 25

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  Abstract views: 538 times | Downloads: 473 times

  DOI : https://doi.org/10.55980/ebasr.v4i1.159
  

• How Firm Characteristics Shape Earnings Quality: Evidence from Indonesian Manufacturing Firms

  Siti Nur Handayani, Syaiful Syaiful

  26 - 37

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  Abstract views: 607 times | Downloads: 419 times

  DOI : https://doi.org/10.55980/ebasr.v4i1.176
  

• Systematic Review of Investment Risks and Stock Returns: Evidence on ESG, Policy Uncertainty, and Institutional Behavior

  Nadila Nadila, Anastasia Gloria Panggeso, Syarifuddin Syarifuddin, Darmawati Darmawati

  38 - 48

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  Abstract views: 560 times | Downloads: 426 times

  DOI : https://doi.org/10.55980/ebasr.v4i1.210
  

• Short-Run Gains, Long-Run Trade-Offs: Revisiting FDI, Trade Openness, and Renewable Energy in ASEAN Economic Growth

  Dwi Sartika Lingga Pratiwi, Siti Rohima, Abdul Bashir

  49 - 63

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  Abstract views: 510 times | Downloads: 329 times

  DOI : https://doi.org/10.55980/ebasr.v4i1.181
  

• The Evolution of Behavioral Accounting Research: A 25-Year Bibliometric Analysis

  Muhammad Pondrinal, Rahmat Wahyudi, Elvira Luthan

  64 - 75

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  Abstract views: 1083 times | Downloads: 536 times

  DOI : https://doi.org/10.55980/ebasr.v4i1.184
  

• Blessing or Burden? Rethinking Natural Resources and Economic Growth in Emerging Markets

  Meliana Sari, Anna Yulianita, Abdul Bashir

  76 - 87

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  Abstract views: 284 times | Downloads: 323 times

  DOI : https://doi.org/10.55980/ebasr.v4i1.200
  

• Do Governance Mechanisms Matter? Evidence from Food and Beverage Sector in Indonesia

  Enny Hardi, Rifqi Novriyandana, Hisni Miliya, Amiruddin Junus, Darmawati Darmawati

  88 - 100

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  Abstract views: 452 times | Downloads: 369 times

  DOI : https://doi.org/10.55980/ebasr.v4i1.197
  

• Tax Planning or Profit Shifting? Investigating the Drivers of Transfer Pricing in Indonesia's Pharmaceutical Sector

  Anggun Sarini, Rifqi Muhammad

  101 - 112

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  Abstract views: 441 times | Downloads: 395 times

  DOI : https://doi.org/10.55980/ebasr.v4i1.177
  

• Analyzing the Dynamics of SGD-BDT Exchange Rate: Economic and Geopolitical Perspectives 

  Md. Saiful Bari, Md. Humayun Kabir

  113 - 123

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  Abstract views: 459 times | Downloads: 321 times

  DOI : https://doi.org/10.55980/ebasr.v4i1.168
  

• Sustainable Energy Governance in Developing Countries: A Case Study of Natural Gas Policy in Timor-Leste

  Denilson Tilman Da Silva Barreto, Mahmud Sudibandriyo

  124 - 137

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  Abstract views: 288 times | Downloads: 320 times

  DOI : https://doi.org/10.55980/ebasr.v4i1.187
  

• Enhancing Fraud Detection: Roles of Skepticism, Audit Technology, and Industry Specialization in Indonesia

  Arrum Azzahra Rusli, Yusnaini Yusnaini, Sukanto Sukanto

  138 - 150

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  Abstract views: 446 times | Downloads: 375 times

  DOI : https://doi.org/10.55980/ebasr.v4i1.203