This study aims to explore the meaning of cost in the Me’eraji tradition in Gorontalo, which contrasts with conventional economic perspectives. In capitalism, cost is typically perceived as an expenditure aimed at generating financial profit. Conversely, in the Me’eraji tradition, cost is interpreted as a form of investment in spirituality, social cohesion, and cultural sustainability. This study employs a qualitative approach with interpretative phenomenological analysis. Data were collected through in-depth interviews, participatory observation, and documentation involving cultural practitioners engaged in the tradition. The findings reveal that cost in Me’eraji is understood as: (1) a form of almsgiving and religious devotion, (2) a means of strengthening social bonds and mutual cooperation, and (3) a mechanism for preserving and regenerating cultural values. From an accounting perspective, these expenditures may not be classified as productive costs but, in non-profit accounting, may be recognized as program expenses under PSAK 45. The study indicates that the meaning of cost in Me’eraji aligns more with the concept of the gift economy and Islamic wealth distribution than with capitalist logic. This research contributes to the literature on cultural accounting, Islamic accounting, and value-based financial reporting in tradition-oriented communities.

In the digital era, students' interests and learning outcomes need to be improved through innovative and interactive learning media. However, at SMKN 5 Kota Madiun, traditional media still dominate, leading to passive and less motivated students. Using purposive sampling and a quasi-experimental approach, this study examines how Baamboozle media affects students' learning outcomes and interest. It involves 58 students from class XI AKL. The results indicate that Baamboozle significantly influences learning interest (83.8%) and learning outcomes (11.2%). Furthermore, the analysis reveals significant differences in learning interest (p = 0.046) and learning outcomes (p = 0.000) between the control and experimental groups.

This study aims to provide empirical evidence of the influence of ownership concentration on agency costs, as well as to examine the moderating effect of company size. The research method employed is a quantitative approach, utilizing data sources from annual reports. The research sample consists of companies listed on the Indonesian Stock Exchange for the period from 2018 to 2022. Based on purposive sampling, 750 firm years were obtained. Using OLS and Moderated Regression Analysis (MRA), the results of this study show that the concentration of ownership has a positive effect on agency costs. The size of the company also weakens the relationship between the concentration of ownership and the agency's price. Keywords : Agency Costs; Ownership Concentration; Firm Size; Agency Problem

This research aims to analyze the impact of locus of control and auditor performance on audit quality, with dysfunctional audit behavior as an intervening variable. The study employs a quantitative approach using survey methods and Structural Equation Modeling (SEM) analysis processed through Smart PLS software. The sample consists of internal government auditors in Central Kalimantan, specifically those working at the Financial and Development Supervisory Agency (BPKP) and Regional Inspectorates. The results indicate that internal locus of control and auditor performance have a significant positive effect on audit quality, while external locus of control negatively affects audit quality. However, dysfunctional audit behavior does not mediate the relationship between locus of control and auditor performance on audit quality. These findings highlight the importance of enhancing auditor performance and strengthening internal control mechanisms to improve public sector audit quality.

Digital transformation has reshaped the auditing industry, particularly in the implementation of remote audits and the rising expectations for audit quality. This study aims to examine the effects of auditor competence and remote audit support on audit quality, with information technology serving as a mediating variable. The research was conducted on 250 auditors at the Jojo Sunarjo & Partners Public Accounting Firm using a quantitative approach with Partial Least Square-Structural Equation Modeling (PLS-SEM). The results reveal that neither auditor competence nor remote audit support has a significant direct effect on audit quality. However, information technology is proven to significantly mediate the relationship between remote audit support and audit quality. These findings highlight the critical role of information technology in enhancing the effectiveness of remote auditing processes. This study contributes to the digital audit literature by emphasizing the need for technological readiness to address audit quality challenges in the digital transformation era.

Student’s academic performance remains a significant indicator of their success in pursuing higher education. It is because it reflects the level of knowledge and skills demonstrated by students in an academic context which is beneficial for their future employment. The objective of this study was to examine the influence of metacognition knowledge, metacognition regulation and control variables of gender and parents education background on the academic performance of accounting students. A total of 315 data were obtained using the proportional stratified random sampling technique. It was analysed using the multinomial logit regression technique which is expressed by logit function. The findings indicated that metacognition knowledge had no significat influence on accounting student’s academic performance in each logit function. On the other hand, metacognition regulation had a negative significant influence on logit function 2 and had no significant influence on logit function 1. Both gender and parent education had no effect on accounting student performance on logit function 1. However, gender was known to have significant positive influence and parents education had significant negative influence on the logit 2 function. Based on the findings, it is recommended that lecturers facilitate the optimisation of students' learning processes through the implementation of efficacious metacognition training within the curriculum.

This exploratory study investigates motivational teaching practices employed by accounting lecturers at a South African university. Motivational teaching practices refer to complex lecturing methods, based on lecturers’ beliefs about learning. The objectives were to identify effective motivational strategies, explore lecturers' perspectives, and examine the impact on student engagement. The Methodology was Semi-structured interviews with three first-year accounting lecturers. Findings revealed that Lecturers used real-world examples, encouraging feedback, and interactive learning to motivate students. Factors influencing motivation included lecturer passion, student-lecturer relationships, and curriculum relevance. The implications: The study informs accounting education pedagogy, highlighting the importance of contextualized motivational teaching practices. Â

This research aims to examine the conceptual framework and factors that influence sustainable value creation in the modern business context. Using a systematic literature review approach and analysis of relevant theories, this study asserts that sustainable value creation does not only focus on economic aspects, but also includes interrelated social and ecological dimensions. The concept of value creation is used as a theoretical framework to understand the what, who and how of value creation in the context of SVCs. The analysis of 51 articles through the Systematic Literature Review shows the lack of definition of value creation in traditional business models and sustainable business. The main findings indicate a gap in the understanding of value creation in Sustainable bussiness. The implication of this study is the lack of a clear concept of SVCs, which could lead to new research programs

This study examines the contribution of regional taxes and levies to Surabaya City's Original Regional Revenue (PAD) from 2021 to 2024 and its role in promoting fiscal independence within the framework of regional autonomy. The research method used in data collection was descriptive quantitative, encompassing field observation, data documentation, interviews with official sources, and literature review, including analysis. Data were collected from the Surabaya City Regional Revenue Agency, Jl. Jimerto No. 25-27, 2nd Floor, Surabaya, and related agencies. The data were supported and supplemented by secondary sources in the form of regulatory documents and literature on regional finance. The data analysis process followed a framework including categorization, interpretation, generalization, testing alternative perspectives, and refining theoretical insights. The results indicate that Original Regional Revenue (PAD) plays a key role in supporting finance, crucial for the implementation of regional autonomy in Surabaya City, with revenue from taxes and levies being the primary contributor. The average achievement of 9.05 trillion from the average target of 9.31 trillion and in the percentage of achievement of 88.60% of the total PAD during the 2021–2024 period. The achievement of regional original revenue from taxes shows a tendency to increase. This is supported by factors such as the existence of a comprehensive legal and regulatory framework, diversification of tax types and structures, adequate institutional capacity and human resources of tax actors, a simple and informative tax payment system and increased public awareness of the obligation to pay taxes. In 2023 there was a temporary decline in proportional contributions, but overall tax and levy revenues exceeded the target, making it a crucial factor in implementing government administration and regional development programs in Surabaya City. To improve regional financial capacity in the future, this study provides important input in managing regional revenue sources and formulating more appropriate tax regulations by strengthening the regulatory framework, increasing administrative capacity, encouraging greater public participation, and optimizing the use of management information systems to increase efficiency in revenue collection from regional tax elements.

This study examines the impact of board meeting frequency on corporate water disclosure practices, focusing on the moderating roles of digital presence and water policy implementation. The analysis uses panel data from 254 firm-years of companies listed on the Indonesia Stock Exchange (2015-2023) with multiple regression. Water disclosure was measured based on GRI guidelines, while digital presence and water policy were included as moderating variables. Results show that board meeting frequency positively influences water disclosure. This effect is strengthened in companies with high digital presence and strong water policies, demonstrating the interaction between governance practices and environmental strategies in enhancing transparency. These findings provide practical insights where increased board engagement, implementation of comprehensive water policies, and strengthening digital presence are crucial for improving sustainability reporting and transparency in water management practices.