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

  Abstrak : 672

  PDF (Inggris) : 610 Human Resource Competence and Internal Control Systems in Regional Government Financial Reporting: A Systematic Review (Inggris) : 110

  • PDF (Inggris)

  1-8

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

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

  Abstrak : 346

  PDF (Inggris) : 337

  • PDF (Inggris)

  9-15

• Fraud Prevention In Village Financial Management (Literature Review)

  Nur Israq Fauziah, Aristanti Widyaningsih, Meta Arief

  Abstrak : 326

  PDF (Inggris) : 239

  • PDF (Inggris)

  16-21

• System Implementation and Governance in Sharia Financial Institutions

  Samsidar Samsidar, Pipi Arviana, Lince Bulutoding, Syaiful Muhlis

  Abstrak : 384

  PDF (Inggris) : 336

  • PDF (Inggris)

  22-28

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

  Nur Azizah, Wahyuddin Wahyuddin, Lince Bulutoding

  Abstrak : 480

  PDF (Inggris) : 755

  • PDF (Inggris)

  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

  Abstrak : 379

  PDF (Inggris) : 346

  • PDF (Inggris)

  37-45

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

  Haslindah Haslinda

  Abstrak : 394

  PDF (Inggris) : 339

  • PDF (Inggris)

  46-56

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

  Zahri Fadli, Sri Astika, Herlina Herlina, Harianti Harianti

  Abstrak : 294

  PDF (Inggris) : 275

  • PDF (Inggris)

  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

  Abstrak : 430

  PDF (Inggris) : 189

  • PDF (Inggris)

  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

  Abstrak : 548

  PDF (Inggris) : 281

  • PDF (Inggris)

  72-82

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

  Fikri Hizryan

  Abstrak : 454

  PDF (Inggris) : 391

  • PDF (Inggris)

  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

  Abstrak : 449

  PDF (Inggris) : 477

  • PDF (Inggris)

  91-99

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

  Joseph Reynaldo Hutauruk, Rahmiati Rahmiati, Theresia Mentari

  Abstrak : 1426

  PDF (Inggris) : 946

  • PDF (Inggris)

  100-110

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

  Kharisma Endarty, Nelly Nur Apandi, Agus Widarsono

  Abstrak : 389

  PDF (Inggris) : 205

  • PDF (Inggris)

  111-120

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

  Mira Mira, Masrullah Masrullah, Nur Ainun Mursalim

  Abstrak : 416

  PDF (Inggris) : 303

  • PDF (Inggris)

  121-136