Purpose: The purpose of this study is to investigate the influence of legalization, financing, and raw material provision on the business development of MSME actors in Palembang City Methodology/approach: A quantitative approach was used, employing multiple linear regression analysis. The sample consisted of 92 MSME actors in Palembang City Results/findings: The results showed that legalization significantly impacts business development, with a t-value of 2.150 (greater than 1.660) and a significance value of 0.034 (less than 0.05). Financing also significantly affects business development, with a t-value of 2.101 (greater than 1.660) and a significance value of 0.038 (less than 0.05). The provision of raw materials significantly influences business development, with a t-value of 1.934 (greater than 1.660) and a significance value of 0.032 (less than 0.05). Based on the F-test, the calculated F-value of 3.695 exceeds the F-table value of 2.698 Conclusion: Indicating that the three factors (legalization, financing, and raw material provision) collectively and significantly affect business development. Limitations: The study is limited to MSME actors in Palembang City, which restricts the generalizability of the findings to other regions. Future research could include additional variables to provide a more comprehensive understanding. This study shows that 47.5% of business development is influenced by these factors, while the remaining 52.5% is influenced by other factors. Contribution: This research contributes by examining the simultaneous effects of legalization, financing, and raw material provision on MSME development in Palembang, providing valuable insights often overlooked in previous studies.

Purpose: This study investigates how event marketing and relationship marketing influence customer loyalty in Bali’s tourism industry during the post-COVID recovery period. Satisfaction is tested as a mediating variable to explore the mechanism through which these marketing strategies impact loyalty. Methods: A quantitative research design was used with a survey distributed to 200 tourists who participated in tourism-related events in Bali. Structural Equation Modeling (SEM) was employed to analyze the direct and indirect effects between variables, using satisfaction as a mediator. Results: The results indicate that both event marketing and relationship marketing significantly and positively affect customer satisfaction and loyalty. Satisfaction was found to partially mediate the relationship between marketing strategies and loyalty, confirming its strategic role in post-crisis recovery efforts. Conclusion: Strategic marketing through events and long-term relationships contributes to the enhancement of tourist loyalty, with satisfaction acting as a critical driver. The findings highlight the importance of personalized and memorable experiences in rebuilding tourism post-pandemic. Limitations: The study is limited to event-based tourists in Bali and may not be generalizable to other sectors or regions. Contribution: This study contributes empirical evidence on the integrated effects of event marketing and relationship marketing on loyalty in a post-crisis tourism context. By confirming satisfaction as a partial mediator, the research strengthens theoretical understanding of experiential and relational strategies in hospitality marketing and offers practical insights for tourism businesses seeking to improve loyalty through customer-centered experiences.

Purpose: This study aims to analyze the effect of financial distress and cash holding on earnings management, with internal control as a moderating variable. The research seeks to explain how financial conditions and liquidity influence managerial decisions in presenting financial statements. Methodology/Approach: The study uses manufacturing companies listed on the Indonesia Stock Exchange (IDX) that consistently published annual reports from 2021–2023, totaling 130 firms. Data were obtained from audited financial statements through the official IDX database. Multiple linear regression is used to examine the direct effects of financial distress and cash holding on earnings management, while moderated regression analysis tests the moderating role of internal control. Results/Findings: The results show that financial distress has a positive effect on earnings management, indicating a higher likelihood of manipulation when firms face financial pressure. Cash holding has a negative effect on earnings management, suggesting that higher liquidity reduces incentives to manipulate earnings. Internal control does not moderate the relationship between financial distress, cash holding, and earnings management. Conclusion: Financial distress and cash holding significantly influence earnings management, but internal control does not act as a moderating factor. Limitations: This study is limited to manufacturing firms during 2021–2023, so results may differ in other sectors or periods. Contribution: This study contributes by examining accrual earnings management with internal control as a moderating variable, a combination that remains underexplored in prior research.

Purpose: This study examines how international financial institutions (IFIs) integrate accountability for environmental, social, and governance (ESG) issues into financial governance and decision-making. It assesses whether existing frameworks translate sustainability commitments into binding oversight or primarily function as legitimacy tools in global finance. Methodology/Approach: A qualitative comparative analysis was conducted using policy frameworks, evaluation reports, audit findings, and peer-reviewed research from 2018–2025. Legitimacy theory and principal–agent dynamics guided interpretation, supported by a coding matrix reviewing rule design, monitoring scope, stakeholder engagement, and data verifiability. Results/Findings: Findings show that sustainability standards are increasingly embedded in institutional mandates, but implementation remains uneven. Environmental integration is the most advanced, while social safeguards are limited by resourcing and political constraints. Governance accountability remains restricted by institutional mandates. Digital monitoring tools improve oversight but raise concerns about ethical design and unequal technical capacity. Conclusions: ESG frameworks within IFIs provide strong normative commitments but lack binding enforcement. This creates a persistent gap between institutional ambition and operational practice. Stronger accountability requires harmonized metrics, independent verification, and participatory mechanisms capable of converting transparency into enforceable oversight. Limitations: Limited access to internal deliberations and the lack of longitudinal community-level data constrain assessments of long-term effectiveness. Contribution: The study links normative expectations behind ESG accountability with operational control mechanisms in IFIs. It proposes a reform agenda emphasizing mandatory disclosure, independent oversight bodies, and inclusive monitoring systems—framing ESG accountability as a shift from voluntary transparency to enforceable stewardship in global finance.

Purpose: This study investigates the role of carbon accounting in Zimbabwe’s climate change mitigation strategy, focusing on how policy frameworks and institutional capacities affect measurement, reporting, and verification (MRV). It examines the integration of carbon accounting into national climate governance and its influence on achieving Zimbabwe’s Nationally Determined Contributions (NDCs) under the Paris Agreement. Methodology/approach: A qualitative approach was adopted, involving semi-structured interviews with policymakers, Environmental Management Agency regulators, and sustainability officers from key industries. National climate policies, environmental legislation, and carbon audit reports were also analyzed to assess institutional frameworks and reporting practices. Results/findings: Findings reveal that carbon accounting in Zimbabwe remains fragmented and underdeveloped. Limited institutional coordination, capacity gaps, and weak regulatory enforcement impede its effective integration into national planning. Nonetheless, some mining and energy sector entities have initiated voluntary carbon disclosures, motivated by investor and donor expectations. Conclusion: Enhancing coordination and institutional capacity is essential for strengthening carbon accounting practices. Aligning policy intentions with practical implementation is critical to achieving Zimbabwe’s climate objectives. Limitations: The study focused on policy and institutional analyses, excluding quantitative emissions data and project-specific carbon accounting practices. Contribution: This research advances understanding of environmental accountability in Africa by highlighting the policy–institutional link for effective carbon accounting. It provides recommendations for improved governance, standardized reporting, and incentives for carbon disclosures to support Zimbabwe’s climate goals.

Purpose: This study investigates the potential of Artificial Intelligence (AI) to enhance financial reporting and auditing practices in Zimbabwean institutions amid economic volatility and increasing transparency demands. Research Methodology: The primary aim is to evaluate how AI-driven tools can improve the accuracy and reliability of financial information in both public and private sectors. Utilizing a mixed-methods approach, the research combines structured surveys of accounting professionals with in-depth interviews of stakeholders, including regulators and IT experts. Quantitative data were analyzed using descriptive statistics and regression models, while qualitative insights provided a deeper understanding of institutional readiness and implementation barriers. Results: The findings indicate that AI adoption in Zimbabwe is still in its early stages, with growing awareness of its benefits, such as automation and predictive analytics. However, challenges like limited digital infrastructure, high costs, skill shortages, and regulatory uncertainty impede widespread adoption. Conclusions: The study concludes that while AI holds transformative potential for financial reporting and auditing, a strategic and phased approach is crucial for successful integration. Limitations: Include a small sample size in certain sectors and reliance on self-reported data, which may introduce bias. Contributions: Despite these challenges, the research contributes significantly to the literature on AI in accounting in emerging economies, offering policy recommendations and practical frameworks to assist Zimbabwean institutions in leveraging AI for improved financial governance and oversight.