C O N T E N T S

1. CORPORATE GOVERNANCE AND REAL EARNINGS MANAGEMENT: EVIDENCE FROM INDONESIAN FRAUDULENT AND NON-FRAUDULENT LISTED COMPANIES
Yuztitya Asmaranti, Norziana Lokman and Rahayu Abdul Rahman

2. THE MODERATING EFFECT OF THE PANDEMIC ON CAPITAL STRUCTURE AND FIRM PERFORMANCE IN MALAYSIA
Siti Nabilah Mohd Shaari and Nik Nurul Aswani Nik Kamarudin

3. FINANCIALLY SUSTAINABLE FUTURE, ARE TERTIARY STUDENTS READY?
Norli Ali, Nurhazrina Mat Rahim, Heri Yanto and Niswah Baroroh

4. CORPORATE GOVERNANCE, AUDIT RECOMMENDATIONS, AND FINANCIAL RESILIENCE: THE CASE OF STATE-OWNED INDONESIAN MINING AND ENERGY ENTERPRISES
Daniel Lumban Tobing, Purwatiningsih Lisdiono and Zuraidah Mohd Sanusi

5. STUDY ON THE PROBABILITY OF STATE-OWNED ENTERPRISES SUSTAINABILITY (A REVIEW FROM PERSPECTIVE OF THE BANKRUPTCY MODEL)
I Wayan Widnyana, Dominicus Djoko Budi Susilo, I Wayan Suarjana, Ni Putu Peri Antari, I Gusti Agung Putu Sintia Putri and Nur Aima Shafie

6. A STUDENT SATISFACTION FRAMEWORK FOR EVALUATING QUALITY AND PRIORITY SERVICE IN MANAGEMENT OF OPEN AND DISTANCE EDUCATION IN INDONESIA
Rini Dwiyani Hadiwidjaja, Arif Imam Suroso, Hermanto Siregar and Illah Sailah