Vol. 14 No. 1 (2026): JANUARY 2026

View Vol. 14 No. 1 (2026): JANUARY 2026

DOI: https://doi.org/10.32497/keunis.v14i1

Published: 2026-01-03

Articles

Does Environmental, Social, and Governance (ESG) Disclosure Lead to Greater Firm Value? Unveiling the Mediating Role of Financial Performance

Hendi Rohendi, Yeti Apriliawati

1-13
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DOI: https://doi.org/10.32497/keunis.v14i1.6523
Fintech Adoption and its Impact on Financial Inclusion: a Survey-Based Analysis of Rural Entrepreneurs in Tanzania

Abraham Charles Nathanael, Magwana Ibrahim Ngollo

14-29
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DOI: https://doi.org/10.32497/keunis.v14i1.6376
The Effect of Discouraged Borrowers on Business Sustainability Through Financial Bootstrapping and Financial Inclusion (Study of Creative Entrepreneurs in Startup Phase)

Dhoni Rizky Widya Mardika, Nur Listiani

30-39
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DOI: https://doi.org/10.32497/keunis.v14i1.6783
The Role of Corporate Governance Attributes in Moderating the Impact of Dividend Policy on Firm Value: Evidence from the Indonesian Manufacturing Sector

Hamzah Gymnastiar, Hasan Mukhibad, Noor Ismawati Jafar

40-51
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DOI: https://doi.org/10.32497/keunis.v14i1.6638
Islamic Financial Inclusion Determines Strategic Agility Diversification Investment to Improve the Financial Performance of BMT in Central Java

Setyo Budi Hartono, Yuyun Ristianawati

52-60
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DOI: https://doi.org/10.32497/keunis.v14i1.6639
Fraud Diamond Analysis in Revealing Asset Misappropriation with Fraud Risk Assessment as a Moderating Variable: a Perspective of the Fraud Diamond Theory

Zati Rizka Fadhila, Anis Chariri, Rr Sri Handayani

61-71
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DOI: https://doi.org/10.32497/keunis.v14i1.6832
The Impact of Risk Management, Business Creativity, and Business Collaboration on Business Growth Through Financial Management Quality: a Study on MSMEs

Sely Megawati Wahyudi, Putri Renalita Sutra Tanjung, Wieta Chairunesia, Riaty Handayani, Diah Iskandar

72-82
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DOI: https://doi.org/10.32497/keunis.v14i1.6792
Do Related Party Transactions Affect Firm Value?

Veronica Veren Milenia, Kusuma Indawati Halim

83-92
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DOI: https://doi.org/10.32497/keunis.v14i1.6879
The Role of Media Exposure in Moderating the Effect of Green Investment, Environmental Performance, and Financial Slack on Carbon Emission Disclosure

Tri Utami, Dila Angraini, Dea Annisa

105-115
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DOI: https://doi.org/10.32497/keunis.v14i1.6676
How Does Profitability Moderate the Impact of Financial Performance on Firm Value?

Adhi Widyakto, Oktavie Fresiliasari, Ayu Nurafni Octavia, Masudul Alam Choudury, Rosylin Mohd Yusof

116-127
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DOI: https://doi.org/10.32497/keunis.v14i1.6742

Seminars and Conferences

Effects of Real Earnings Management and ESG Disclosure on the Cost of Debt with Political Connections as a Moderating Variable: Evidence from Listed Firms in Indonesia

Ramiz Firas, Antonius Ragil Kuncoro

93-104
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DOI: https://doi.org/10.32497/keunis.v14i1.6562