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This issue of the Journal of Economic and Social Science (JoESS) features five articles from various prominent universities. The edition addresses critical themes in business, environment, governance, and social institution oversight. The articles specifically examine the significance of human capital disclosure as a strategic asset, the relationship between firm size, earnings management, and social responsibility, and the impact of green accounting, environmental performance, and CSR disclosure on corporate asset management. Additionally, this issue includes studies on the role of Panwaslu in addressing electoral violations and the application of good corporate governance principles in digital platform-based accounting to enhance transparency and accountability. These contributions collectively enrich the understanding of economic and social theories and practices in both the public and private sectors in Indonesia.
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