Vol. 3 No. 1: (February) 2026

Articles

• Pressures in public sector fraud: Theoretical perspectives and implications for public sector accounting

  Rahmat Aiman,  Department of Accounting, Faculty of Economics and Business, Universitas Negeri Makassar, Makassar 90245,  Indonesia

  Aisyah Zarkasi,  Department of Accounting, Faculty of Economics and Business, Universitas Negeri Makassar, Makassar 90245,  Indonesia

  1-16

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  DOI : 10.61511/ersud.v3i1.2026.3320 Abstract View : 409 PDF downloads: 618

• Ummat-Ecomap: Strategic analysis of spatial based digital innovation for ziswaf optimization in economic development

  Nabila Rajabbilaula,  Department of Sharia Economic, Islamic of Faculty, Universitas Siliwangi, Tasikmalaya City, West Java 46115,  Indonesia

  Muhammad Ramdan Ridwanullah,  Department of Sharia Economic, Islamic of Faculty, Universitas Siliwangi, Tasikmalaya City, West Java 46115,  Indonesia

  17-32

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  DOI : 10.61511/ersud.v3i1.2026.2733 Abstract View : 147 PDF downloads: 97

• Economic agglomeration potential and base: A location quotient, shift-share, and intersectoral backward-forward linkage analysis

  Tazkiyah Ainul Qolbi,  Department of Sharia Economics, Faculty of Islamic Economics and Business, Universitas Islam Darussalam, Ciamis, West Java 46211,  Indonesia

  33-52

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  DOI : 10.61511/ersud.v3i1.2026.3130 Abstract View : 216 PDF downloads: 124

• The interplay of social and economic capital in coastal community resilience: A scoping review

  Firyal Nada Salsabila Agung,  Independent researcher,  Indonesia

  Hertria Maharani Putri,  National Research and Innovation, Central Jakarta, Special Capital Region of Jakarta 10340,  Indonesia

  53-76

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  DOI : 10.61511/ersud.v3i1.2026.2869 Abstract View : 254 PDF downloads: 144

• Temporal dynamics of climate finance and emission reduction: Causal evidence from developing economies

  Dea Fajria Tatarizqa Japal,  Sustainable Finance Program, Faculty of Economic and Business, Universitas Islam Internasional Indonesia, Depok, West Java 16416,  Indonesia

  Maisuna Kundariati,  Department of Biology Department, Faculty of Mathematics and Sciences, Universitas Negeri Malang, Malang, East Java 65145,  Indonesia

  77-92

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  DOI : 10.61511/ersud.v3i1.2026.2598 Abstract View : 168 PDF downloads: 84

• Digital literacy inequality and socioeconomic readiness toward sustainable development

  Laila Lilik Puspitasari,  Independent Researcher, Surabaya, East Java 60000,  Indonesia

  93-107

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  DOI : 10.61511/ersud.v3i1.2026.2950 Abstract View : 241 PDF downloads: 129