Vol. 7 No. 1 (2025): Maret 2025

Articles

• Human Resource Competence and Internal Control Systems in Regional Government Financial Reporting: A Systematic Review

  Sayidah Maryam Sinosi, Andi Prayitno, Nirwana Nirwana, Darmawati Darmawati

  Abstract : 701

  PDF : 630 Human Resource Competence and Internal Control Systems in Regional Government Financial Reporting: A Systematic Review : 114

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  1-8

• The Role of Information Technology in Improving Information Systems: A Comprehensive Review

  Andi Prayitno, Sayidah Maryam Sinosi, Mediaty Mediaty, Ratna Ayu Damayanti

  Abstract : 348

  PDF : 348

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  9-15

• Fraud Prevention In Village Financial Management (Literature Review)

  Nur Israq Fauziah, Aristanti Widyaningsih, Meta Arief

  Abstract : 332

  PDF : 245

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  16-21

• System Implementation and Governance in Sharia Financial Institutions

  Samsidar Samsidar, Pipi Arviana, Lince Bulutoding, Syaiful Muhlis

  Abstract : 390

  PDF : 349

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  22-28

• Ijarah Muntahia Bittamlik: Comprehensive Analysis and Implementation in Sharia Financial Business in Indonesia

  Nur Azizah, Wahyuddin Wahyuddin, Lince Bulutoding

  Abstract : 494

  PDF : 784

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  29-36

• Digitalization and Strategic Development in Enhancing Islamic Pawnshop Products for Financial Inclusion

  Safri Haliding, Alfiani Alfiani, Jamaluddin Majid, Ismail Badollahi, Nur Sandi Marsuni

  Abstract : 382

  PDF : 354

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  37-45

• Time Budget Pressure and Psychological Traits as Predictors of Dysfunctional Auditor Behavior

  Haslindah Haslinda

  Abstract : 420

  PDF : 349

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  46-56

• Accounting Treatment of Zakat at the National Zakat Agency (Baznas) of Nunukan Regency

  Zahri Fadli, Sri Astika, Herlina Herlina, Harianti Harianti

  Abstract : 297

  PDF : 285

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  57-62

• Impact of Inflation, Forex Reserves, and Exchange Rates on the Composite Stock Price Index of Manufacturing Firms in Indonesia

  Andi Mustika Syaifullah, Ilham A. Fattah

  Abstract : 440

  PDF : 193

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  63-71

• The Effect of Profitability and Company Size on Transfer Pricing with Tax Minimization as a Moderating Variable

  Purnama Ariska Tri Setiawan, Ariyati Arfah, Asriani Junaid

  Abstract : 554

  PDF : 289

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  72-82

• The Effect of Intellectual Capital on Financial Performance in the Banking Industry in Indonesia

  Fikri Hizryan

  Abstract : 468

  PDF : 410

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  83-90

• Audit Quality under Time Pressure and Fee Constraints: The Moderating Role of Auditor Motivation

  Diah Ayu Wantika Sari, Ni Putu Budiadnyani, I Nyoman Sunarta, I G.A Desy Arlita

  Abstract : 468

  PDF : 499

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  91-99

• Analysis of ESG Disclosure on the Firm Value in Banking Sector IDX 2020-2023

  Joseph Reynaldo Hutauruk, Rahmiati Rahmiati, Theresia Mentari

  Abstract : 1490

  PDF : 991

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  100-110

• TCWG on Cost of Equity with Audit Opinion as a Moderating Variable

  Kharisma Endarty, Nelly Nur Apandi, Agus Widarsono

  Abstract : 407

  PDF : 213

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  111-120

• Audit Fee Stickiness, CEO Narcissism, and Tax Avoidance in IDX-Listed Manufacturing Firms (2020–2022)

  Mira Mira, Masrullah Masrullah, Nur Ainun Mursalim

  Abstract : 423

  PDF : 314

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  121-136