Firda Nur Hidayah, Rosyid Nur Anggara Putra

Pengaruh Intellectual Capital, Leverage, Kebijakan Dividen, dan Kualitas Audit Terhadap Earnings Management dengan Profitabilitas sebagai Variabel Moderasi

Accounting

Earnings management actions can occur in large and small companies, in financial and non-financial companies. Earnings management can occur...

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Khusnul Melianta, Indria Puspitasari Lenap

Perception of Non-Muslim Accounting Students towards Sharia Accounting Courses at the University of Mataram

Accounting

This study aims to determine the perception of non-Muslim accounting students towards the Sharia Accounting course. This study uses a qualitative meth...

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Futri Ayu Wulandari, Nur Ariyandani, Dian Rahmayanti Rivai, Irawati Irawati, Rahmat Ghazali

Integration of Green Accounting to Enhance the Value Added of Micro, Small, and Medium Enterprises In Majene

Accounting

This study explores the integration of green accounting as a source of value creation for Micro, Small, and Medium Enterprises (MSMEs) in Majene, West...

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Yulia Yunita Yusuf, Adriansyah

LITERASI AKUNTANSI KEBERLANJUTAN DALAM MENINGKATKAN KESADARAN SOSIAL DAN LINGKUNGAN: TINJAUAN LITERATUR TERSTRUKTUR

Accounting

Perkembangan isu keberlanjutan menuntut akuntansi tidak hanya dipahami sebagai proses pencatatan transaksi keuangan, tetapi juga sebagai sarana pertan...

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Frangky Yosua Sitorus, Adinda Rajagukguk

Pengaruh Literasi Akuntansi, Literasi Ekonomi dan Digitalisasi Perpajakan Terhadap Niat Patuh Calon Wajib Pajak Dengan Pengetahuan Perpajakan Sebagai Pemoderasi

Accounting

Penelitian ini tentang “Pengaruh Literasi Akuntansi, Literasi Ekonomi dan Digitalisasi Perpajakan terhadap Niat Patuh Calon Wajib Pajak dengan Pengeta...

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Mahendra Purnama, Sari Rusmita, Khristina Yunita, Nina Febriana Dosinta

Analisis Financial Distress pada Perusahaan Jasa Service Alat Berat: Studi Kasus Tiga Perusahaan Baru di Kalimantan Barat

Accounting

Penelitian ini bertujuan untuk menganalisis penyebab financial distress pada tiga perusahaan jasa service alat berat di Kalimantan Barat dengan pendek...

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Antonius Anton, Khristina Yunita, Nina Febriana Dosinta

Dimensi Sosial Dan Regulasi Fiskal: Studi Kualitatif Tentang Perpajakan Di Yayasan Sosial

Accounting

This study aims to explore how the management of social foundations serving children with physical disabilities understand and manage their tax obliga...

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Ariesyarti Setiadewi, Tiolina Evi Pardede

Pengaruh Penerapan Kode Etik Akuntan Publik terhadap Kemampuan Auditor dalam Mendeteksi Fraud pada Perusahaan Asuransi: Suatu Kajian Literatur

Accounting

This study aims to analyze the influence of the implementation of the public accountant code of ethics on auditors’ ability to detect accounting fraud...

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Fany Alvionita, Tiolina Evi Pardede

Pengaruh Komite Audit Dan Tenur Audit Terhadap Integritas Laporan Keuangan (Studi Empiris Di Sektor Infrastruktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2023)

Accounting

This study aims to examine the effect of the audit committee and audit tenure on the integrity of financial statements. The audit committee is measure...

Review:

This study meticulously investigates the impact of corporate governance mechanisms, specifically the audit committee and audit tenure, on the integrit...

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Cindy Claudia Magi Diala, MN Romi A Setiawan, Nanang Bagus

Manajemen Pelaporan Keuangan Digital Melalui Sistem Keuangan Desa (SISKEUDES) Di Desa Kalisongo, Kecamatan Dau, Kabupaten Malang

Accounting

The implementation of digital financial management at the village level remains a critical issue, particularly in ensuring transparency, accountabilit...

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