Vol. 9 No. 1 (2025): Accounting and Management Journal

Vol. 9 No. 1 (2025) Accounting and Management Journal

This issue of the Accounting and Management Journal presents a rich and diverse collection of studies that bridge the fields of accounting, management, and business innovation. The topics span from an analysis of students’ perceptions of the public accounting profession and the application of BPMN to model operational processes in a human milk bank, to empirical investigations on task-technology alignment and its impact on service performance in startups, as well as earnings management practices within Indonesia’s basic materials sector. Further contributions explore the role of independent commissioners in shaping debt policy and ownership structures in coal mining firms, and the influence of opinion leadership, promotional strategies, and perceived quality on oat milk purchase intentions. Also included are examinations of village government accounting standard implementation and consumer satisfaction related to local ginger sugar products. The issue concludes with a study highlighting the mediating roles of green innovation and accounting capability in linking human capital to MSME financial performance, offering both theoretical insight and practical value for academics, practitioners, and policymakers alike.

This issue involves contributions from authors based in Indonesia.