Issue Description
The April 2026 edition of Jurnal EMT KITA (Vol. 10 No. 2) features 55 articles examining accounting practices, financial management, human resources, marketing strategies, economic development, and organizational transformation across Indonesia's public and private sectors. Accounting research analyzes how accountability mechanisms, standard implementation, and internal controls shape financial statement quality in LQ45 companies, MSMEs, and government entities, while investigating earnings management, audit quality, and firm characteristics affecting corporate value in manufacturing and technology sectors, alongside cloud accounting trends and ESG relationships with firm performance in energy industries. MSME studies evaluate digital empowerment using SEM approaches, FinTech adoption patterns, financial literacy impacts moderated by technology utilization, management accounting applications, credit accessibility effects, creative economy integration in bamboo communities, innovation capabilities in laundry businesses, and souvenir outlet feasibility. A substantial portion addresses Indonesian National Police transformation through professional competence, integrity frameworks, adaptability measures, career development systems, humanistic leadership, talent management, supervision quality, training effectiveness, digital competence, ethical leadership, strategic HR practices, and organizational justice mechanisms. Human resource papers connect career development, organizational climate, discipline, and motivation with employee performance across educational and security institutions, examining work-life balance, self-efficacy, and engagement among teachers. Marketing research explores digital strategies for brand awareness and loyalty in e-commerce and hospitality, Marketing 5.0 adoption in MSMEs, CRM applications through Alfagift, halal certification influence on purchase decisions, FOMO effects on sports merchandise buying, and post-acquisition communication tactics. Economic analysis covers inclusive growth in South Sulawesi, fiscal-inflation dynamics, village fund infrastructure deployment, regional financial ratios affecting capital expenditure, and tourism revenue relationships. Banking studies examine financial ratios impacting profitability and tax avoidance determinants, while education research investigates pesantren school selection factors, tax certification intentions, project-based learning outcomes, and AI anxiety among students. Additional work addresses supply chain management, comparative stock returns during COVID-19, sharia solutions for online lending issues, and shrimp industry development using competitive force analysis.
