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Review of Ethics in Sustainable Finance and Accounting

RESFA | Published by CV. Proaksara Global Transeduka

Online ISSN 3123-8505

  1. Journal Title     : Review of Ethics in Sustainable Finance and Accounting
  2. Initials               : RESFA
  3. Frequency        : 2 Issues per year (March and September)
  4. Online ISSN      : 3123-8505
  5. Editor in Chief  : Dr. Siska Ernawati Fatimah
  6. DOI                    : 10.70865/resfa
  7. Publisher          : CV. Proaksara Global Transeduka

Review of Ethics in Sustainable Finance and Accounting (RESFA) is an interdisciplinary publication dedicated to original research and scholarly work in the fields of ethical practices, sustainable finance, and accounting. This journal aims to facilitate and promote the dissemination of knowledge and innovative findings to a global audience of researchers, practitioners, and policymakers. The RESFA provides a platform for critical discussions and advancements in understanding ethical considerations in finance and accounting, aligning with the pressing global needs for sustainable and responsible financial practices. By serving as a forum for research and discourse, the journal plays an essential role in advancing scholarly understanding of strategies that enhance ethical financial practices while ensuring sustainability and accountability.

The scope of our journal includes:

  1. Ethics in Sustainable Finance
  2. Sustainable Accounting and Environmental Reporting
  3. Sustainable Investment and ESG
  4. Corporate Social Responsibility and Accountability
  5. Business Ethics and Corporate Governance
  6. Transparency and Accountability in Financial Reporting
  7. Financial Impact of Climate Change and Environmental Risks
  8. Green Finance and Sustainable Financial Instruments
  9. Role of Accounting in Achieving SDGs
  10. Ethics in Investment and Portfolio Management
  11. Environmental and Sustainability Auditing
  12. Public Policy and Regulations related to Sustainable Finance
  13. Organizational Behavior and Ethics in Financial Decision Making
  14. Ethical Issues in Public and Private Sector Accounting

All manuscripts submitted to RESFA should be written in English. Submissions undergo a rigorous double-blind peer review process and are published twice a year (March and September).

e-ISSN : 3123-8505 (online)

Review of Ethics in Sustainable Finance and Accounting (RESFA) is an interdisciplinary publication dedicated to original research and scholarly work in the fields of ethical practices, sustainable finance, and accounting. This journal aims to facilitate and promote the dissemination of knowledge and innovative findings to a global audience of researchers, practitioners, and policymakers. The RESFA provides a platform for critical discussions and advancements in understanding ethical considerations in finance and accounting, aligning with the pressing global needs for sustainable and responsible financial practices. By serving as a forum for research and discourse, the journal plays an essential role in advancing scholarly understanding of strategies that enhance ethical financial practices while ensuring sustainability and accountability.

The scope of our journal includes:

  1. Ethics in Sustainable Finance
  2. Sustainable Accounting and Environmental Reporting
  3. Sustainable Investment and ESG
  4. Corporate Social Responsibility and Accountability
  5. Business Ethics and Corporate Governance
  6. Transparency and Accountability in Financial Reporting
  7. Financial Impact of Climate Change and Environmental Risks
  8. Green Finance and Sustainable Financial Instruments
  9. Role of Accounting in Achieving SDGs
  10. Ethics in Investment and Portfolio Management
  11. Environmental and Sustainability Auditing
  12. Public Policy and Regulations related to Sustainable Finance
  13. Organizational Behavior and Ethics in Financial Decision Making
  14. Ethical Issues in Public and Private Sector Accounting

All manuscripts submitted to RESFA should be written in English. Submissions undergo a rigorous double-blind peer review process and are published twice a year (March and September).

e-ISSN : 3123-8505 (online)

Vol. 1 No. 2 (2025): September

Published: 2026-08-20

Publication in progress

Articles
The Effect of Corporate Social Responsibility Disclosure on Firm Value with Environmental Performance as a Moderating Variable
I Putu Bayu Suda* - Faculty of Economics and Business, Universitas Udayana, Denpasar, Bali, Indonesia I Made Karya Utama - Faculty of Economics and Business, Universitas Udayana, Denpasar, Bali, Indonesia
Download PDF DOI
View : 91 Download : 297 Pages : 53-68
The Effect of Corporate Social Responsibility Disclosure on Firm Value with Environmental Performance as a Moderating Variable
I Putu Bayu Suda* - Faculty of Economics and Business, Universitas Udayana, Denpasar, Bali, Indonesia I Made Karya Utama - Faculty of Economics and Business, Universitas Udayana, Denpasar, Bali, Indonesia
Download PDF DOI
91 297 53-68
The Influence of Good Corporate Governance and Profitability on Firm Value with Corporate Social Responsibility as a Mediating Variable
Diar Aprilliana Anggraeni* - Master of Accounting Study Program, Faculty of Economics, Universitas Negeri Jakarta, Indonesia I Gusti Ketut Agung Ulupui - Master of Accounting Study Program, Faculty of Economics, Universitas Negeri Jakarta, Indonesia Rida Prihatni - Master of Accounting Study Program, Faculty of Economics, Universitas Negeri Jakarta, Indonesia
Download PDF DOI
View : 56 Download : 56 Pages : 69-85
The Influence of Good Corporate Governance and Profitability on Firm Value with Corporate Social Responsibility as a Mediating Variable
Diar Aprilliana Anggraeni* - Master of Accounting Study Program, Faculty of Economics, Universitas Negeri Jakarta, Indonesia I Gusti Ketut Agung Ulupui - Master of Accounting Study Program, Faculty of Economics, Universitas Negeri Jakarta, Indonesia Rida Prihatni - Master of Accounting Study Program, Faculty of Economics, Universitas Negeri Jakarta, Indonesia
Download PDF DOI
56 56 69-85
The Effect of Green Intellectual Capital, Green Accounting, and Carbon Emission Disclosure on Enterprise Value: The Moderating Role of Managerial Ownership
Davita Dewardani* - Faculty of Economics and Business, Universitas Negeri Jakarta, Indonesia I Gusti Ketut Agung Ulupui - Faculty of Economics and Business, Universitas Negeri Jakarta, Indonesia Ayatulloh Michael Musyaffi - Faculty of Economics and Business, Universitas Negeri Jakarta, Indonesia
Download PDF DOI
View : 53 Download : 75 Pages : 86-102
The Effect of Green Intellectual Capital, Green Accounting, and Carbon Emission Disclosure on Enterprise Value: The Moderating Role of Managerial Ownership
Davita Dewardani* - Faculty of Economics and Business, Universitas Negeri Jakarta, Indonesia I Gusti Ketut Agung Ulupui - Faculty of Economics and Business, Universitas Negeri Jakarta, Indonesia Ayatulloh Michael Musyaffi - Faculty of Economics and Business, Universitas Negeri Jakarta, Indonesia
Download PDF DOI
53 75 86-102
Analysis of the Implementation of Good Governance Principles in the First-Year Budget Absorption Performance of Foreign Loans and Grants (PHLN) Projects at the Ministry of Health
Nila Aristiani Widyasari* - Master’s Program in Accounting, Faculty of Economics and Business, Universitas Negeri Jakarta, Indonesia Adam Zakaria - Master’s Program in Accounting, Faculty of Economics and Business, Universitas Negeri Jakarta, Indonesia Indra Pahala - Master’s Program in Accounting, Faculty of Economics and Business, Universitas Negeri Jakarta, Indonesia
Download PDF DOI
View : 24 Download : 63 Pages : 103-111
Analysis of the Implementation of Good Governance Principles in the First-Year Budget Absorption Performance of Foreign Loans and Grants (PHLN) Projects at the Ministry of Health
Nila Aristiani Widyasari* - Master’s Program in Accounting, Faculty of Economics and Business, Universitas Negeri Jakarta, Indonesia Adam Zakaria - Master’s Program in Accounting, Faculty of Economics and Business, Universitas Negeri Jakarta, Indonesia Indra Pahala - Master’s Program in Accounting, Faculty of Economics and Business, Universitas Negeri Jakarta, Indonesia
Download PDF DOI
24 63 103-111
Analysis and Development of Occupational Safety and Health (OSH) and Corporate Social Responsibility (CSR) Standard Operating Procedures Based on Audit Findings at PT Peputra Supra Jaya
Yusriani Ana Nufisa Sari* - Master’s Program in Accounting, Faculty of Economics and Business, Universitas Negeri Jakarta, Indonesia Choirul Anwar - Master’s Program in Accounting, Faculty of Economics and Business, Universitas Negeri Jakarta, Indonesia Rida Prihatni - Master’s Program in Accounting, Faculty of Economics and Business, Universitas Negeri Jakarta, Indonesia
Download PDF DOI
View : 15 Download : 31 Pages : 112-128
Analysis and Development of Occupational Safety and Health (OSH) and Corporate Social Responsibility (CSR) Standard Operating Procedures Based on Audit Findings at PT Peputra Supra Jaya
Yusriani Ana Nufisa Sari* - Master’s Program in Accounting, Faculty of Economics and Business, Universitas Negeri Jakarta, Indonesia Choirul Anwar - Master’s Program in Accounting, Faculty of Economics and Business, Universitas Negeri Jakarta, Indonesia Rida Prihatni - Master’s Program in Accounting, Faculty of Economics and Business, Universitas Negeri Jakarta, Indonesia
Download PDF DOI
15 31 112-128
View All Issues

 Author Guidelines

 Author Fees

 Editorial Team

 Copyright and License

 Focus And Scope

 Open Access Statement

 Publication Ethic

 Plagiarism Policy

 Peer Review Process

 Publication Frequency

 Reviewers

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