Vol. 7 No. 2 (2025): September 2025

Articles

• The Influence of E-Commerce Utilization and Accounting Information Systems on the Performance of Micro, Small, and Medium Enterprises (MSMEs)

  Sindi Kurnia, Itat Tatmimah, Muzayyanah

  Abstract : 16

  pdf : 15

  DOI: 10.26618/3a2aes12

  • pdf

  137-148

• Optimal Portfolio Analysis Using the Markowitz Model: A Case Study in Mining Industry Companies Listed on the Indonesia Stock Exchange

  Budiandriani Budiandriani, Wahyuni Tommo Sarira, Nurhasimah Nurhasimah, Sitti Zalsamala Maulina Manjas, Rafiuddin Rafiuddin

  Abstract : 11

  pdf : 25

  DOI: 10.26618/yr7v9q58

  • pdf

  184-194

• Digital Transformation of Public Sector Accounting: A Literature Review on Technology Adoption in Government Financial Reporting

  Irmawati Irmawati, Haliah, Nirwana

  Abstract : 76

  pdf : 54

  DOI: 10.26618/tgypp081

  • pdf

  228-241

• Pillars of Performance Improvement of Bawaslu Sidenreng Rappang Through Budget Accountability and Transparency

  A Wahyuni, Syahriyah Semaun, Muzdalifah Muhammadun, Damirah Damirah, Andi Ayu Frihatni

  Abstract : 21

  pdf : 4

  DOI: 10.26618/5gq6e415

  • pdf

  275-284

• The Effect of Return on Assets, Return on Equity, and Loan-to-Deposit Ratio on Capital Adequacy Ratio: Evidence from Indonesian State-Owned Banks

  Dimas Pranoto, Atwal Arifin

  Abstract : 19

  pdf : 19

  DOI: 10.26618/256npr93

  • pdf

  149-156

• The Influence of Whistleblowing, Forensic Accounting, Professional Skepticism, and Investigative Audits on Fraud Detection (A Study on Representatives of BPK and BPKP)

  Putri Mai Sarah, Taufeni Taufik, Suci Nurulita

  Abstract : 21

  pdf : 15

  DOI: 10.26618/xkb1ka60

  • pdf

  195-206

• Ethical Financing and Sustainability Practices in Islamic Banking Institutions

  Rasnawati Rasnawati, Wahyuddin Abdullah, Sumarlin Sumarlin

  Abstract : 14

  pdf : 11

  DOI: 10.26618/n4m0ne47

  • pdf

  242-253

• Digital Financial Literacy and Financial Inclusion: Visualizing Knowledge Networks through Bibliometric Analysis

  Irma Kurniasari

  Abstract : 20

  pdf : 8

  DOI: 10.26618/zwpcw895

  • pdf

  285-298

• Application of Information Technology for Enhancing Accounting Effectiveness in the Regional Finance and Assets Agency

  Sudarti Sudarti, Abd. Samad, Hasniaty

  Abstract : 6

  pdf : 4

  DOI: 10.26618/gk2hzw63

  • pdf

  157-171

• The Influence of Distribution and Pricing on Purchase Decisions at the Sari Roti Outlet of PT Indosari Niaga Nusantara in Parepare

  Sulawati Sulawati, A. Fitri Sugi Angka, Arfandy Dinsar

  Abstract : 9

  pdf : 5

  DOI: 10.26618/gcceqz34

  • pdf

  207-215

• Evaluation of Debt Payment Procedures through Domestic Documentary Credit (SKBDN): A Case Study of PT Varia Usaha Beton

  Viona Adelia Safitri, Vicky Vendy

  Abstract : 10

  pdf : 4

  DOI: 10.26618/pzd7bp58

  • pdf

  254-263

• Corporate Governance in Islamic Financial Institutions: Challenges and Opportunities

  Ruki Ambar Arum, Abdul Azis, Afrianto, Hasrul Wijaya, Andi Aswani

  Abstract : 57

  pdf : 26

  DOI: 10.26618/w3w8ws90

  • pdf

  299-306

• Implementation of Pesantren Accounting in the Preparation and Presentation of Financial Statements at SMP Pesantren Tarbiyah Takalar

  Mira, Muryani Arsal, Nur Fadillah Safitri

  Abstract : 9

  pdf : 6

  DOI: 10.26618/7vsabr02

  • pdf

  172-183

• Evaluating the Effect of Innovation Strategy on Customer Interest through the Memberku Application in Bakti Huria Syariah Cooperative

  Nurul Uyun, Siti Fatimah, Kamaruddin Kamaruddin

  Abstract : 14

  pdf : 6

  DOI: 10.26618/400r4c82

  • pdf

  216-227

• The Effect of Current Ratio and Debt to Asset Ratio on Net Profit Margin at PT Hutama Karya (Persero)

  Eka Putri Ningsih, Aliah Pratiwi

  Abstract : 12

  pdf : 10

  DOI: 10.26618/qzkd8643

  • pdf

  264-274