Vol. 11 No. 1 (2027): JANUARY 2027

Jurnal EMT KITA Vol. 11 No. 1 (2027) January edition presents a diverse array of research, ranging from corporate finance, accounting, and banking — covering green accounting in palm oil and consumer sectors, carbon emission disclosure on cost of capital, green financing in heavy construction, tax avoidance and risk on cost of debt, going concern audit opinions, financial distress in state-owned construction firms, and stock performance in property companies (Ciputra Development), alongside profitability and firm value analyses across Islamic, state-owned (Himbara), and foreign-owned banks (BTPN Syariah, Mega Syariah, BCA Syariah). Public sector and taxation issues are represented through village fund accountability in Ciamis and user satisfaction with the Coretax system. Human resource management dominates in volume — exploring e-recruitment and Gen Z job-seeking intentions, flexible work arrangements and stress among ShopeeFood drivers, time-system compensation, turnover intention, and career development across diverse settings including the Indonesian National Police (POLRI), hospitals, land offices, madrasahs, nutritional service units, and tech firms (Bhumi Varta Technology). Marketing, tourism, and consumer behavior feature varied objects such as Gen Z’s iPhone brand awareness, ecofeminism in recycled plastic marketing, green practices in four-star hotels, Kopi Kenangan, MyRepublic loyalty, spiritual tourism in Pasuruan, and sustainable tourism digitalization in Karawang. Behavioral finance among Gen Z and millennials is strongly captured through studies on FOMO-driven forex overtrading, herding bias, and overconfidence in stock investments, while the issue concludes with MSME innovation and creative economy topics — from an AI-based Smart Halal Business Incubator, P2P lending and payment gateways, Blue Ocean Strategy, and Ten Types of Innovation, to green entrepreneurship in engineered wood and the economic contribution of graphic designers at the JF3 Fashion Event — underscoring the dynamic landscape of Indonesian business and economic research.