| :: INFORMATION :: |
| For Readers |
| For Authors |
| For Librarians |
Vol. 2 No. 1 (2026): March, 2026
This volume consists of 8 articles written by 12 authors from 9 universities and higher education institutions across Indonesia, namely Makassar State University, Enam Enam Kendari College of Economics, Padjadjaran University, Bhakti Pembangunan College of Economics, Indonesian College of Economics (STIESIA) Surabaya, Kadiri Islamic University, Kosgoro 1957 Institute of Business and Informatics, Kosgoro 1957 Institute of Business and Informatics, and Diponegoro University.
Articles
-
Transmission of Public Sector Fiscal Policy on Intergenerational Vertical Mobility and Indonesia’s Human Capital Quality
This research examines public sector fiscal transmission as a mechanism for addressing intergenerational poverty traps in Indonesia. Despite mandatory social spending, its effectiveness in promoting upward social mobility remains contested. This study...53 views 37 downloads -
Implementation of Green Accounting in the Manufacturing Sector and Its Implications for the Socio-Economic Resilience of Local Communities
This research addresses the critical conflict between manufacturing expansion and environmental degradation in Indonesia, where traditional accounting often fails to internalize social costs. Purpose: The study aims to evaluate how green accounting...49 views 37 downloads -
Transformation of Gig Economy Labor Structures: Implications for Social Security Accounting and New Economic Vulnerability Risks
The global labor market is experiencing a profound metamorphosis due to the rapid expansion of digital platforms, which challenges traditional employment paradigms and social protection frameworks. This study investigates the transformation of gig economy...143 views 58 downloads -
Environmental Accounting and Economic Valuation of Natural Resources: The Impact of Commodity Extraction on Human Development in Producing Regions
The paradoxical nexus between natural resource abundance and socio-economic progression remains a critical hurdle for extractive-dependent economies. This investigation scrutinizes the impact of commodity extraction on human development within producing...45 views 64 downloads -
Analysis of Gender Gaps in Economic Decision-Making: The Impact of MSMEs Empowerment on the Gender Development Index
Gender-based disparities in economic decision-making remain a systemic obstacle to inclusive growth within emerging economies. This study evaluates the impact of Micro, Small, and Medium Enterprise (MSMEs) empowerment on the Gender Development Index (GDI)...43 views 36 downloads -
Analysis of the Impact of Financial Literacy and Banking Inclusion on Household Consumption Inequality in the Digitalization Era
This research addresses the "digital finance paradox" in Indonesia, where rapid financial technology adoption often outpaces cognitive readiness, potentially exacerbating consumption inequality. This study investigates the impact of financial literacy and...53 views 31 downloads -
Effectiveness of Progressive Tax Reform in Mitigating Wealth Inequality: An Analysis of Tax Revenue Elasticity toward the Gini Ratio
This research addresses the critical issue of wealth inequality within the multidimensional context of global and domestic fiscal policy. The study aims to evaluate the efficacy of Indonesia’s progressive tax reforms, specifically the introduction of the...29 views 41 downloads
