Published: 2024-11-01

Articles

Commitment of Budget Planning and SPIP Moderating Organizations to Budget Absorption

Sri Ayem, Tomi Purwanto

195-214

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Implementation of Accounting Information Systems Using the Bank Indonesia APIK SI Application in MSMEs

Putri Wulandari Hari Rachman, Sri Andriani

215–235

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Integrating Internal Control and User Competence: Enriching Accounting Information System Quality

Rapina Rapina, Nurul Intawaty Permata Mustamin

236–249

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Institutional Ownership and Intellectual Capital Determining Factors in the Value of Textile and Garment Companies

Aurrel Azalea Cesarena Putri, Raden Budi Hendaris

250–263

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Political Connections, Board Gender Diversity, and Institutional Ownership on Tax Avoidance

Joseph Febian Pontoh, Siti Kustinah

264–278

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Reasons for Not Choosing Accounting Profession – Behavioral and Normative Conviction

Mardiana Mardiana, Michelle Kurniawan, Oei Venny Febrianti

279–293

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The Changes in Budget Tightening and Emotional Exhaustion: Role Ambiguity as Mediator and Trust as Moderator

Chindy Anggraeni Luthfihani, Setin Setin

294–312

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Board of Commissioners' Proportion, Green Innovation, and Carbon Disclosure in Enhancing Firm Value: The Role of Firm Size

Cintia Lady Anggraini, Juniati Gunawan

313–326

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What Factors Affect Tax Avoidance?

Monica Yuly Carrie, Meinie Susanty

327–342

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Personal Income Tax and Domestic Debt Servicing: Verdict from Panel Fixed Effects

Tajudeen Adejare Adegbite

343–362

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Evaluating the Role of Transparent Financial Reporting on Capital Structure Decision-Making of Nigerian Beverage Companies

Ayoola Azeez Olaoye

363–379

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Internal Control, Organizational Culture, and Leadership Style: Analysis of the Impact on Employee Fraud

Victorio Yosafat Fernaldy, Clara Susilawati

380-393

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SILAKSAK Utilization as Support SAK-Based MSME Financial Digital Records

Rudy Sofian, Fahmi Reza Ferdiansyah, Hamidah Hamidah, Muhamad Rizky Nurrohmat, Rahil Alya Dewi

394–404

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How Financial Distress, Audit Committee, and CGI Shape Earnings Management through Stock Liquidity

Mardianto Mardianto, Novita Novita

405-421

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Debt Covenant, Tax Expense, and Intangible Assets on Transfer Pricing

Jenny Puspita Sari, Wiwit Irawati

422–435

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