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

  1-8

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

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

  9-15

  • PDF

• Fraud Prevention In Village Financial Management (Literature Review)

  Nur Israq Fauziah, Aristanti Widyaningsih, Meta Arief

  16-21

  • PDF

• System Implementation and Governance in Sharia Financial Institutions

  Samsidar Samsidar, Pipi Arviana, Lince Bulutoding, Syaiful Muhlis

  22-28

  • PDF

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

  Nur Azizah, Wahyuddin Wahyuddin, Lince Bulutoding

  29-36

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

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

  37-45

  • PDF

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

  Haslindah Haslinda

  46-56

  • PDF

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

  Zahri Fadli, Sri Astika, Herlina Herlina, Harianti Harianti

  57-62

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• 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

  63-71

  • PDF

• 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

  72-82

  • PDF

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

  Fikri Hizryan

  83-90

  • PDF

• 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

  91-99

  • PDF

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

  Joseph Reynaldo Hutauruk, Rahmiati Rahmiati, Theresia Mentari

  100-110

  • PDF

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

  Kharisma Endarty, Nelly Nur Apandi, Agus Widarsono

  111-120

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

  Mira Mira, Masrullah Masrullah, Nur Ainun Mursalim

  121-136

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