Vol. 2 No. 1 (2026)

The Volume 2, Issue 1 (2026) journal edition presents five articles reflecting contemporary studies in economics, business, accounting, sustainability, and socio-cultural practices. The first article explores the design of a community-based circular value chain for plastic upcycling within Indonesia’s 3R waste management system, emphasizing community collaboration for sustainable waste practices. The next two articles examine the financial behavior of young adults, focusing on the roles of financial literacy, investment app accessibility, lifestyle, and social media in shaping investment decisions and financial management among students. Another study investigates audit delay in the Islamic capital market, highlighting how auditor reputation moderates the relationship between risk, complexity, and the timeliness of financial reporting. The edition concludes with an analysis of sinamot practices in Batak traditional weddings, revealing the underlying meanings of interdependence and reliability in the tradition. Collectively, these articles offer diverse, relevant, and contextual academic contributions to Indonesia’s social, economic, and institutional dynamics.