Prosperia: Journal of Economic Development, Accounting, and Global Markets
Prosperia: Journal of Economic Development, Accounting, and Global Markets is a peer-reviewed academic journal dedicated to publishing high-quality scholarly works in the fields of economics, accounting, finance, and global market studies. The journal provides an international platform for researchers, academics, professionals, and policymakers to disseminate original research articles, theoretical analyses, empirical findings, and critical reviews that address contemporary issues in economic development and international business dynamics. Prosperia welcomes manuscripts in, but not limited to, macroeconomics, microeconomics, development economics, public finance, financial management, auditing, taxation, management accounting, corporate governance, capital markets, international trade, the digital economy, sustainable finance, and global market integration. All submissions undergo a rigorous double-blind peer-review process to ensure originality, methodological robustness, analytical depth, and meaningful scholarly contribution. Published quarterly in February, May, August, and November, Prosperia aims to foster global academic dialogue, promote innovative and evidence-based research, and strengthen the contribution of the economics and accounting disciplines in advancing sustainable economic growth, financial transparency, and competitive global market development at local, national, and international levels.
Articles
42 Documents
<![CDATA[National Economic Resilience in the Face of Global Crises: A Policy Analysis Based on IMF and World Bank Reports ]]>
<![CDATA[Fadli Agus Triansyah]]>;
<![CDATA[Karyono Karyono]]>
<![CDATA[ Prosperia: Journal of Economic Development, Accounting, and Global Markets Vol. 1 No. 1 (2026): February: Prosperia: Journal of Economic Development, Accounting, and Global Ma ]]>
Publisher : <![CDATA[CV SCRIPTA INTELEKTUAL MANDIRI ]]>
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DOI: 10.65310/jw7bqw80
<![CDATA[This study examines the determinants of national economic resilience in the context of recurrent global crises through an empirical cross-country panel analysis integrating macroeconomic indicators and systematic policy text evaluation. Using data from IMF and World Bank databases covering 2005–2024, the research constructs a composite resilience index based on output volatility, recovery speed, fiscal adjustment, and financial stability metrics. A policy alignment index derived from structured content analysis of Article IV consultations and flagship reports captures the degree of coherence between multilateral recommendations and national policy orientations. Panel regression models, instrumental variable techniques, and dynamic system GMM estimations are employed to address endogeneity and persistence effects. The findings indicate that fiscal space, governance quality, financial depth, and digitalization significantly enhance resilience outcomes, while stronger alignment with multilateral policy guidance is associated with faster recovery and reduced macroeconomic instability. The results contribute to the literature on economic resilience by empirically linking institutional policy coordination with measurable stabilization performance, offering evidence-based insights for strengthening adaptive macro-financial governance frameworks in an era of systemic uncertainty.]]>
<![CDATA[Digital Banking Transformation and Financial Inclusion: A Comparative Regulatory Review ]]>
<![CDATA[Alya Nabila Adistia]]>;
<![CDATA[Ayu Ambarwati]]>;
<![CDATA[Fidya Pramesti]]>
<![CDATA[ Prosperia: Journal of Economic Development, Accounting, and Global Markets Vol. 1 No. 1 (2026): February: Prosperia: Journal of Economic Development, Accounting, and Global Ma ]]>
Publisher : <![CDATA[CV SCRIPTA INTELEKTUAL MANDIRI ]]>
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DOI: 10.65310/fh3jf732
<![CDATA[Digital banking transformation has emerged as a central driver of financial inclusion, yet its distributive outcomes vary substantially across regulatory environments. This study conducts a structured comparative regulatory review to examine how variations in legal design, supervisory capacity, and governance coherence mediate the relationship between digital banking transformation and financial inclusion. Drawing on a systematic literature review of peer-reviewed scholarship and regulatory documents, the analysis integrates comparative institutional theory with regulatory governance frameworks. Findings reveal that proportional and adaptive regulatory architectures facilitate balanced innovation and prudential oversight, thereby enhancing both access and quality dimensions of inclusion. Higher transformation intensity—characterized by interoperable platforms, mobile ecosystems, and digital-only banking models—correlates with diversified service usage and broader socio-economic impacts, including growth and sustainability alignment. However, digital divides, infrastructural disparities, and governance fragmentation moderate inclusive outcomes. The study advances a conceptual framework positioning regulatory complementarity as the critical mediator linking technological innovation to inclusive development, offering theoretical refinement and policy-relevant insights for sustainable digital financial ecosystems.]]>
<![CDATA[Public Financial Transparency and Accountability: A Normative Analysis of International Reporting Standards ]]>
<![CDATA[Mahfud Heru Fatoni]]>;
<![CDATA[Diana Widhi Rachmawati]]>
<![CDATA[ Prosperia: Journal of Economic Development, Accounting, and Global Markets Vol. 1 No. 1 (2026): February: Prosperia: Journal of Economic Development, Accounting, and Global Ma ]]>
Publisher : <![CDATA[CV SCRIPTA INTELEKTUAL MANDIRI ]]>
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DOI: 10.65310/4zr3xy22
<![CDATA[This study offers a normative–conceptual analysis of public financial transparency and accountability under international reporting standards. Drawing on public-sector accounting theory, regulatory governance, and political economy perspectives, it critically examines how transnational standard-setting regimes structure informational transparency, institutional answerability, and distributive consequences. A structured review of peer-reviewed scholarship and authoritative regulatory documents forms the analytical corpus, enabling thematic coding of dominant normative premises and embedded assumptions concerning materiality, stakeholder hierarchy, and public value. The findings identify a persistent tension between investor-oriented materiality constructs and broader democratic accountability claims, particularly in the context of accrual-based reforms and expanding sustainability disclosure frameworks. The analysis further demonstrates that transparency effects depend on enforcement capacity, institutional coherence, and alignment with domestic governance infrastructures rather than on formal adoption alone. By synthesizing doctrinal analysis with accountability theory, the article develops an integrated evaluative framework for assessing whether international reporting standards substantively strengthen public financial transparency or primarily institutionalize compliance within global regulatory architectures.]]>
<![CDATA[Foreign Direct Investment Policies in Developing Countries: A Comparative Policy Study ]]>
<![CDATA[Elinda Novita Dewi]]>;
<![CDATA[Layyinatus Shifah]]>;
<![CDATA[Sugianto Sugianto]]>
<![CDATA[ Prosperia: Journal of Economic Development, Accounting, and Global Markets Vol. 1 No. 1 (2026): February: Prosperia: Journal of Economic Development, Accounting, and Global Ma ]]>
Publisher : <![CDATA[CV SCRIPTA INTELEKTUAL MANDIRI ]]>
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DOI: 10.65310/x8nwp434
<![CDATA[This study investigates how alternative foreign direct investment (FDI) policy configurations shape developmental outcomes across developing countries using a comparative panel design covering 2005–2022. A composite FDI Policy Regime Index is constructed from coded national policy measures capturing liberalization intensity, performance requirements, incentive structures, screening mechanisms, and green investment provisions. Employing fixed-effects, system Generalized Method of Moments, quantile regression, and panel threshold models, the analysis evaluates impacts on economic growth, structural transformation, and environmental sustainability. The findings indicate that policy configuration matters more than inflow magnitude, with significant heterogeneity across income groups and institutional contexts. Growth and industrial upgrading effects materialize primarily where governance quality and financial development exceed identified thresholds. Environmental outcomes reveal conditional support for the pollution halo hypothesis, as renewable energy adoption increases and carbon intensity declines under credible regulatory and innovation-oriented regimes. The results highlight the importance of institutional complementarities and cross-policy coherence in maximizing developmental gains from FDI, offering evidence-based guidance for sustainable investment policy design in developing economies.]]>
<![CDATA[Sustainability Reporting and Corporate Social Responsibility: A Conceptual Review of Global ESG Standards ]]>
<![CDATA[Aswanto Aswanto]]>;
<![CDATA[Andi Cici Thania]]>;
<![CDATA[Sahal Hanafi]]>
<![CDATA[ Prosperia: Journal of Economic Development, Accounting, and Global Markets Vol. 1 No. 1 (2026): February: Prosperia: Journal of Economic Development, Accounting, and Global Ma ]]>
Publisher : <![CDATA[CV SCRIPTA INTELEKTUAL MANDIRI ]]>
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DOI: 10.65310/f56s9n04
<![CDATA[This study develops an integrative conceptual review of sustainability reporting and corporate social responsibility within the evolving architecture of global ESG standards. Drawing on a systematic and theory-driven synthesis of leading scholarship in accounting, management, and sustainability, the analysis examines three interconnected dimensions: theoretical foundations of ESG disclosure, institutional and regulatory dynamics, and performance implications. The review identifies persistent conceptual ambiguities between CSR and ESG, heterogeneous regulatory regimes, and conditional performance pathways moderated by governance quality and measurement coherence. By organizing the literature into an analytically unified framework, the study clarifies how global ESG standards translate normative responsibility into structured accountability mechanisms embedded within capital market infrastructures. The findings highlight that regulatory convergence, governance oversight, and strategic integration jointly determine whether ESG reporting enhances transparency and long-term value creation. The proposed conceptual model offers theoretical refinement and methodological guidance for future empirical research, contributing to debates on standard harmonization, disclosure credibility, and the role of sustainability reporting in contemporary economic governance.]]>
<![CDATA[Analysis of The Application of Income Tax Calculations Under Section 21 Using The Average Effective Rate Approach (A Case Study of the Kendari City Regional Inspectorate) ]]>
<![CDATA[Siti Nurhaliza]]>;
<![CDATA[Andi Basru Wawo]]>;
<![CDATA[Safaruddin Safaruddin]]>
<![CDATA[ Prosperia: Journal of Economic Development, Accounting, and Global Markets Vol. 1 No. 2 (2026): : May: Prosperia: Journal of Economic Development, Accounting, and Global Marke ]]>
Publisher : <![CDATA[CV SCRIPTA INTELEKTUAL MANDIRI ]]>
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DOI: 10.65310/gcfnrw42
<![CDATA[This study examines the implementation of Article 21 Income Tax calculations using the Average Effective Rate approach at the Kendari City Regional Inspectorate. The research employed a descriptive quantitative design and used a census sampling technique involving all 73 civil servants within the institution. Data were collected from payroll records, income reports, tax withholding documents, and structured interviews with personnel responsible for payroll administration. The analysis focused on evaluating the conformity of tax calculations with prevailing regulations, assessing the distribution of tax liabilities across employee categories, and examining the administrative implications of the Average Effective Rate system. The findings indicate that the calculation procedures were implemented in accordance with applicable tax provisions and generated consistent withholding outcomes. The results also show that the approach accommodates variations in employee income characteristics while maintaining proportional tax treatment. From an administrative perspective, the system simplified payroll processing procedures, reduced operational complexity, minimized correction requirements, and strengthened transparency and accountability in tax administration. The study concludes that the Average Effective Rate approach supports regulatory compliance, administrative efficiency, and the modernization of public sector financial governance.]]>
<![CDATA[The Effect of Carbon Emissions Disclosure on Company Value In The Energy Sector Listed on The Indonesian Stock Exchange ]]>
<![CDATA[Resi Dwi Wulandari]]>;
<![CDATA[Emillia Nurdin]]>;
<![CDATA[Safaruddin Safaruddin]]>
<![CDATA[ Prosperia: Journal of Economic Development, Accounting, and Global Markets Vol. 1 No. 2 (2026): : May: Prosperia: Journal of Economic Development, Accounting, and Global Marke ]]>
Publisher : <![CDATA[CV SCRIPTA INTELEKTUAL MANDIRI ]]>
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DOI: 10.65310/7va3eb77
<![CDATA[This study investigates the effect of carbon emissions disclosure on firm value in energy sector companies listed on the Indonesia Stock Exchange during the 2022 to 2024 period. The research employs a quantitative approach using secondary data obtained from annual reports, sustainability reports, and financial statements. The sample consists of 15 energy sector companies selected through purposive sampling, resulting in 45 firm year observations. Firm value is measured using Price to Book Value, while carbon emissions disclosure is assessed through a Carbon Disclosure Index. Data analysis is conducted using panel data regression with EViews 12 following model selection and diagnostic testing procedures. The findings indicate that carbon emissions disclosure does not have a significant effect on firm value. The results suggest that investors in the Indonesian energy sector continue to place greater emphasis on financial performance indicators than on environmental disclosure information. Carbon disclosure appears to function primarily as a regulatory compliance mechanism rather than as a strategic signal capable of enhancing market valuation. The study contributes to the environmental accounting literature by providing evidence that the economic relevance of carbon disclosure remains limited in emerging capital markets and may require stronger disclosure quality and greater investor awareness to influence firm valuation.]]>
<![CDATA[The Impact of Human Resource Quality and the Use of Accounting Information Systems on Fixed Asset Management (A Study of Employees in Kolaka Regency Government Agencies) ]]>
<![CDATA[Piscal Permata Manga]]>;
<![CDATA[Husin Husin]]>;
<![CDATA[Vina Olivia Pebrianty]]>
<![CDATA[ Prosperia: Journal of Economic Development, Accounting, and Global Markets Vol. 1 No. 2 (2026): : May: Prosperia: Journal of Economic Development, Accounting, and Global Marke ]]>
Publisher : <![CDATA[CV SCRIPTA INTELEKTUAL MANDIRI ]]>
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DOI: 10.65310/w2dkyy25
<![CDATA[The study examines the impact of human resource quality and the utilization of accounting information systems on fixed asset management within Regional Government Agencies of Kolaka Regency, Indonesia. Effective management of public assets requires competent personnel and reliable information systems to ensure accountability, transparency, and administrative accuracy. An empirical quantitative approach was employed using purposive sampling to select 120 employees directly involved in asset administration activities. Data were collected through an online questionnaire and analyzed using multiple linear regression with IBM SPSS Statistics Version 22. Instrument testing confirmed satisfactory levels of validity and reliability, while classical assumption testing indicated that the data met the requirements for regression analysis. The findings reveal that human resource quality has a positive and significant effect on fixed asset management. The utilization of accounting information systems also demonstrates a positive and significant influence on asset management performance. Simultaneous testing confirms that both variables collectively exert a significant impact on fixed asset management effectiveness. The model explains 73.9 percent of the variance in fixed asset management outcomes, indicating substantial explanatory power. The results support the integration of Resource Based View and Technology Acceptance Model perspectives by highlighting the complementary roles of organizational competencies and digital technologies in strengthening public asset governance. The study offers practical implications for improving regional asset administration through investments in employee capability development and information system enhancement. ]]>
<![CDATA[Indofood in Global Market: The Dialectics of International Investment Law and Horizontal Production Strategies ]]>
<![CDATA[Dahayu Firda Auliya]]>;
<![CDATA[Hana Solehah Nadia]]>
<![CDATA[ Prosperia: Journal of Economic Development, Accounting, and Global Markets Vol. 1 No. 2 (2026): : May: Prosperia: Journal of Economic Development, Accounting, and Global Marke ]]>
Publisher : <![CDATA[CV SCRIPTA INTELEKTUAL MANDIRI ]]>
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DOI: 10.65310/6twp7v62
<![CDATA[The growing internationalization of emerging-market multinational enterprises has generated increasing scholarly interest in the relationship between corporate expansion strategies and international investment governance. This study examines the dialectical interaction between International Investment Law (IIL) and horizontal production strategies through the case of PT Indofood CBP Sukses Makmur Tbk’s global expansion, particularly following its acquisition-driven internationalization into Africa and the Middle East. Employing a non-empirical qualitative design grounded in a normative-conceptual approach, the research integrates horizontal Foreign Direct Investment (FDI) theory, the proximity–concentration trade-off paradigm, and contemporary developments in international investment law. The analysis relies on doctrinal legal interpretation, corporate documentation, policy materials, and relevant academic literature to evaluate how legal frameworks and production-location decisions mutually shape multinational competitiveness. The findings indicate that horizontal production strategies enhance market responsiveness, operational flexibility, and product adaptation, while international investment law provides legal certainty, investment protection, and institutional stability necessary for cross-border business operations. The study further demonstrates that sustainable global competitiveness is achieved through the alignment of production localization, regulatory adaptation, and investment governance. The research contributes to the literature by offering an integrated analytical framework linking international economics, strategic management, and international investment law in explaining outward FDI from emerging-market firms. ]]>
<![CDATA[The Effect of Service Quality and Member Trust on Member Satisfaction at The Karya Abadi Makmur Cooperative in Serang City ]]>
<![CDATA[Vera Maria]]>;
<![CDATA[Subhan Malik Arrafa]]>;
<![CDATA[Sutiawati Sutiawati]]>;
<![CDATA[Muhamad Badru Salam]]>;
<![CDATA[Anggi Dwi Cahyani]]>;
<![CDATA[Erlanda Aliifah Arifiani]]>;
<![CDATA[Fawwaz Musyaffa Azzam]]>
<![CDATA[ Prosperia: Journal of Economic Development, Accounting, and Global Markets Vol. 1 No. 2 (2026): : May: Prosperia: Journal of Economic Development, Accounting, and Global Marke ]]>
Publisher : <![CDATA[CV SCRIPTA INTELEKTUAL MANDIRI ]]>
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DOI: 10.65310/z9yhes91
<![CDATA[This study aims to examine the effect of service quality and member trust on member satisfaction at Karya Abadi Makmur Cooperative in Serang City. The research employed an empirical design using a descriptive qualitative approach to explore members’ experiences, perceptions, and evaluations regarding cooperative services and organizational trust. Data were collected through in depth interviews, direct observations, and documentation involving cooperative administrators and active members selected through purposive sampling. The findings indicate that service quality is reflected in responsive interactions, reliable administrative processes, clear communication, and accessible services that enhance member experiences. Member trust is developed through transparency, accountability, honesty, and managerial consistency in cooperative governance. The analysis reveals that service quality contributes to the formation of trust by creating positive and reliable service experiences. Trust subsequently strengthens members’ perceptions of security, fairness, and organizational credibility, leading to higher levels of satisfaction. The interaction between service quality and member trust forms an integrated mechanism that encourages continued participation, positive evaluations, and long term commitment among members. The study concludes that sustainable member satisfaction is achieved through the simultaneous strengthening of service performance and trust based governance practices within cooperative organizations.]]>
