Adwa Nahdah Syahmay, M. Nur A. Birton

Subjektivitas Versus Objektivitas Pertimbangan Profesional Auditor

Accounting

Objectives: This study aims to reveal professional judgment of the auditor in the stages of conducting an audit in determining subjectivity and object...

Review:

This study tackles a critical and often debated subject within the auditing profession: the inherent tension between subjectivity and objectivity in a...

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Rizka Arinjani, M. Nur A. Birton, Bunga Cathalia Jingga

Menelaah Premature Sign-Off Prosedur Audit melalui Relasi Kuasa Michel Foucault

Accounting

Objectives: This study aims to understand auditors’ behavior when facing problems in the audit process and to identify factors triggering premature si...

Review:

This paper offers a timely and insightful examination of premature sign-off in audit procedures, a critical issue for audit quality and integrity. The...

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Rita Rita, Lena Farsiah, Aswani Satria Praja, Rosliana, Mira

Menelusuri Jejak Green Accounting pada Pembudidaya Ikan

Accounting

Objectives: This study aims to explore the understanding and application of green accounting principles in micro, small, and medium enterprises (MSMEs...

Review:

This article, "Menelusuri Jejak Green Accounting pada Pembudidaya Ikan," tackles a pertinent and timely subject by exploring the understanding and app...

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Muh. Fathir Maulid Yusuf, Omasrianto

Akuntansi Keberlanjutan: Peran Akuntan dalam Mewujudkan Tujuan Pembangunan Berkelanjutan dan Mitigasi Risiko Fisik Iklim

Accounting

Objectives: This study aims to examine the strategic role of accountants in advancing the United Nations Sustainable Development Goals (SDGs) and addr...

Review:

The study, "Akuntansi Keberlanjutan: Peran Akuntan dalam Mewujudkan Tujuan Pembangunan Berkelanjutan dan Mitigasi Risiko Fisik Iklim," offers a highly...

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Zahra Zuhrotun Nafi'ah, Agus Bandiyono

Peran Pengungkapan Sosial Berkelanjutan dalam Upaya Penanggulangan Eksploitasi Pekerja Anak: Sebuah Tinjauan Literatur

Policy

Objective: This study aims to analyze how and why companies disclose issues related to child labor, as well as to examine the effectiveness of social...

Review:

This literature review, titled "The Role of Sustainable Social Disclosure in Efforts to Combat Child Labor Exploitation," addresses a highly pertinent...

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Julio Indra Pratama Sidiki, Reikman D P Aritonang

Pengaruh Kebijakan Dividen, Struktur Modal, Ukuran Perusahaan dan Profitabilitas Terhadap Nilai Perusahaan

Finance

Objective: This study aims to analyze the effect of dividend policy, capital structure, firm size, and profitability on firm value in the consumer goo...

Review:

This study, titled "The Effect of Dividend Policy, Capital Structure, Firm Size, and Profitability on Firm Value," provides a relevant examination of...

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Faatiema Salie, Trust Saidi

Potential of ultraviolet germicidal irradiation for infection prevention and control of SARS-CoV-2 in South Africa

Health

The response to the challenges arising during the COVID-19 pandemic has seen the rapid implementation of innovative technological solutions which h...

Review:

This review article presents a timely and highly relevant exploration of ultraviolet germicidal irradiation (UVGI) as a potential infection prevention...

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Daniel Atwine, Yvonne Wanjiku Karanja, Arti Ahluwalia, Carmelo De Maria, Dawit Assefa, Victor Konde, Edwin Khundi, Philippa Ngaju Makobore, Mainen Moshi, Martin Nzomo, Muhammad Ali Rushdi, Robert Tamale Ssekitoleko, June Madete

Nurturing next-generation biomedical engineers in Africa: The impact of Innovators’ Summer Schools

Biomedical

The mission of healthcare systems in Africa to deliver compassionate and effective care has been constrained by growing populations, increasing bur...

Review:

This paper presents a timely and crucial analysis of efforts to address significant healthcare challenges in Africa through biomedical engineering inn...

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Ashley Rosenberg, Rob Rickard, Fraterne Zephyrin Uwinshuti, Gabin Mbanjumucyo, Menelas Nkeshimana, Jean Marie Uwitonze, Ignace Kabagema, Theophile Dushime, Sudha Jayaraman

Collaboration for preliminary design of a mobile health solution for ambulance dispatch in Rwanda

Health

Review:

This review is based solely on the provided title, "Collaboration for preliminary design of a mobile health solution for ambulance dispatch in Rwanda,...

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Nailah Conrad, Jaydon Farao

Emergency remote teaching for design thinking in health innovation

Education

Review:

This paper addresses an exceptionally timely and pertinent topic: the adaptation of design thinking methodologies for health innovation within an emer...

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