Vol. 11 (2024): How Do Accountants Contribute to Environmental Sustainability by Leveraging Artificial Intelligence?

• Coordinator's Opening Speech: Accounting Lecturer Forum

• Sambutan Ketua IAI JKT

• Sambutan Proceeding KIA XI

• KATA SAMBUTAN KETUA PANITIA KONFERENSI ILMIAH AKUNTANSI XI & 1ST INTERNATIONAL CONFERENCE

  • PDF

Articles

• THE EFFECT OF ASSETS INTENSITY, GOOD CORPORATE GOVERNANCE, AND AUDIT QUALITY ON STICKY COST

  Monifa Nirely Wijaya, Diana Frederica

• ANALYSIS OF FIRM-LEVEL CHARACTERISTICS ON CAPITAL STRUCTURE DURING THE COVID-19 PANDEMIC IN NON-FINANCIAL COMPANIES LISTED ON THE IDX

  Andre Krisdyansen, Yanuar Nanok Soenarno

• ANALISIS PENGARUH AUDIT FEE DAN JUMLAH PARTNER TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN SEKTOR PROPERTI, REAL ESTATE, DAN KONSTRUKSI BANGUNAN YANG TERDAFTAR DI BEI TAHUN 2018-2022

  Laurensia Yuwono, Petrus Ridaryanto

• THE MEANING OF FEES IN THE MA'SANDUK RITUAL RAMBU SOLO FUNERAL TRADITIONS IN TORAJA

  Dhea Putri, Abdul Kahar, Nurlaela Mapparesa, Muhammad Iqbal

• AUDITOR REPUTATION MODERATES THE DETERMINANTS OF INCOME QUALITY

  Suwaldiman, Mujahid Hamzah Khalid

• INVESTMENT RECONFIGURATIONABILITY AND FINANCIAL PERFORMANCE OF SMALL AND MEDIUM SIZED ENTERPRISES: A BIBLIOMETRIC AND SYSTEMATIC LITERATURE REVIEW

  Shoimatul Fitria

• SUPPORT TRANSFORMATIONAL LEADERSHIP TOWARDS GENERATION Z: SYSTEMATIC LITERATURE REVIEW

  Eldes Willy Filatrovi, Ismi Darmastuti

• GREEN TRANSFORMATIONAL LEADERSHIP TERHADAP PERILAKU KARYAWAN: SYSTEMATIC LITERATURE REVIEW

  Randika Shafly Fawwaz, Ismi Darmastuti

• CAREER OPPORTUNITY CHALLENGE IN THE ORGANIZATION, SYSTEMATIC LITERATURE REVIEW

  KARMILA UTARI, MIRWAN SURYA PERDHANA

• ANALISIS OF GREEN HUMAN RESOURCE MANAGEMENT

  Marliza Ade Fitri

• THE PHENOMENON OF CORPORATE SOCIAL RESPONSIBILITY AND FIRM PERFORMANCE: A SYSTEMATIC LITERATURE REVIEW

  Yulius Wahyu Setiadi

• NETWORK CAPABILITY IN DCT THEORY A BIBLIOMETRIC AND SYSTEMATIC LITERATURE REVIEW

  Arman Hadi

• THE EFFECT OF CHANGES IN VAT RATES AND COMPANY RISKS ON TAX AVOIDANCE IN COAL MINING COMPANIES

  Iren Meita, Dade Nurdiniah

• IMPACT OF PSAK 71 IMPLEMENTATION AND AUDIT COMMITTEE EFFECTIVENESS ON EARNINGS MANAGEMENT IN THE BANKING SECTOR

  Azizah Ulfah, Vera Diyanti

• DOES CORPORATE GOVERNANCE AND FIRM PERFORMANCE IMPROVE SUSTAINABILITY REPORT DISCLOSURE?

  Pembayun Kinanti Retnaningrum, Nico Alexander

• PENGARUH LIQUIDITY, FIRM SIZE, FINANCIAL CONDITION, DAN VARIABEL LAIN TERHADAP AUDIT REPORT LAG

  INDAH MARIANA PUTRI, MUHAMMAD ARIEF EFFENDI

• PENGARUH PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN KECURANGAN Studi Perspektif terhadap Pramuniaga dan Kasir pada 4000 Minimarket Ritel X di Jakarta

  Febrian Kwarto, Elfian Chandra

• ANALYSIS OF TUNNELING INCENTIVE, BONUS MECHANISM, TAX MINIMIZATION AND MULTINATIONALITY ON TRANSFER PRICING IN THE ERA OF CHANGING TAX RATES

  Britney Pranatyo, Paulina Sutrisno

• THE INFLUENCE OF GCG ON THE FINANCIAL PERFORMANCE OF BANKING COMPANIES LISTED ON THE IDX FOR THE 2020-2022 PERIOD

  Intan Permata Sari, Maulana Malik Muhammad

• THE INFLUENCE OF PROFITABILITY, SOLVENCY, AND STOCK RETURNS ON THE ACCEPTANCE OF GOING CONCERN AUDIT OPINION

  Angeline Aurelia, Florencia Irena Lawita

• INFLUENCE OF INTERNAL AUDIT FUNCTION, COMPLEXITY OF THE COMPANY, SIZE OF THE AUDIT FEE

  Salsabila Nurkolifah, Florencia Irena Lawita

• THE EFFECT OF AUDIT TENURE, AUDIT FEE, AND COMPANY SIZE ON AUDIT QUALITY

  Henry Irwan, Maulana Malik Muhammad

• THE INFLUENCE OF PROFITABILITY, SOLVENCY, AND STOCK RETURNS ON THE ACCEPTANCE OF GOING CONCERN AUDIT OPINION

  Angeline Aurelia, Florencia Irena Lawita

• EFFECT OF PROFITABILITY, LEVERAGE, AND FREE CASH FLOW ON EARNING MANAGEMENT WITH THE AUDIT COMMITTEE AS A MODERATION VARIABLE

  Cristian Gunawan, Subagyo

• THE INFLUENCE OF TAX AMNESTY, TAXPAYER AWARENESS, AND TAXATION KNOWLEDGE ON TAX COMPLIANCE IN EAST BELITUNG

  Jema Kurlia, Florencia Irena Lawita

• THE INFLUENCE OF TAXPAYER AWARENESS AND TAX KNOWLEDGE ON TAXPAYER COMPLIANCE IN THE JABODETABEK AREA, WITH FINANCIAL EXPERTISE AS A MODERATION VARIABLE

  Daniel Cenvintius, Oktavia

• FINANCIAL PERFORMANCE BEFORE AND AFTER THE REVOCATION OF PPKM

  Morens Efrain Saroinsong, Lintje Kalangi, Sintje Rondonuwu

• PENGARUH EARNINGS MANAGEMENT DENGAN DIMODERASI KONEKSI POLITIK TERHADAP TAX AVOIDANCE

  Sherly Ellen, Agustin Palupi

• THE EFFECT OF PROFITABILITY, LEVERAGE AND LIQUIDITY ON COMPANY VALUE IN MANUFACTURING SECTOR LISTED ON THE BEI

  Yesita Sipayung, Herlina Lusmeida

• THE ANALYSIS OF THE EFFECT OF NET PROFIT MARGIN, DEBT TO EQUITY RATIO AND EARNINGS PER SHARE ON STOCK PRICES

  Yustinus Rawi Dandono, Ida Adhani

• PERSPEKTIF FINANCIAL SELF EFFICACY DAN FINANCIAL KNOWLEDGE DALAM PENGELOLAAN KEUANGAN PRIBADI MAHASISWA S-1 AKUNTANSI

  Nelli Novyarni, Destria Ayu Atikah, Reni Harni, Kartijo

• ANALYSIS OF THE EFFECT OF NET PROFIT AND ACCRUAL COMPONENTS ON PREDICTING FUTURE OPERATING CASH FLOWS IN MANUFACTURING COMPANY

  Mohammad Yamin

• ANALYSIS OF SUSTAINABILITY REPORT DISCLOSURE AND SUSTAINABILITY PERFORMANCE IN ENERGY, OIL AND GAS CLUSTER STATE-OWNED COMPANIES

  Harbi Ash Shidiq, Adam Zakaria, Hafifah Nasution

• ANALYSIS OF THE INFLUENCE OF FIRM SIZE, CAPITAL STRUCTURE, AND GOOD CORPORATE GOVERNANCE ON STOCK PRICES IN FOOD AND BEVERAGE SUB-SECTOR MANUFACTURING COMPANIES

  Ida Adhani, Setiasih, Adhitama

• THE INFLUENCE OF AUDITOR QUALITY, LIQUIDITY, PROFITABILITY AND SOLVENCY ON GOING CONCERN AUDIT OPINION DURING THE COVID-19 PANDEMIC

  Desika Andriani, Sri Rahayu, Mohammad Yamin, Bintoro Ariyanto, Yohanes Parmin, Fajar Purwadi

• THE INFLUENCE OF TAXPAYER COMPLIANCE, TAX REVENUE, AND TAX COLLECTION ON CORPORATE PPH REVENUE AT THE PRATAMA JAKARTA KEBAYORAN LAMA TAX SERVICES OFFICE (KPP)

  Sri Rahayu, Ida Adhani, Yustinus Rawi Dandono, Oktovina Deci R, Shaufa, Ragil Ayu

• FINANCIAL AND NON-FINANCIAL FACTORS ON STOCK PRICES OF EUROPEAN FOOTBALL CLUB

  Huda Aulia Rahman, Muhammad Takrim

• OPINION SHOPPING, AUDIT QUALITY, AND COMPANY FINANCIAL CONDITION VERSUS GOING CONCERN AUDIT OPINION

  Anisa’A Silfitri, Widyaningsih Azizah, Nelyumna Rizal

• THE EFFECT OF DEFERRED TAX COSTS, TAX PLANNING AND DEFERRED TAX ASSETS ON EARNINGS MANAGEMENT

  Agnes Tiwan Andani, Prisila Damayanty, Tyara Amalia

• ANALISIS KINERJA KARYAWAN PT. XYZ DI BEKASI YANG DIPENGARUH OLEH GAYA KEPEMIMPINAN DAN SISTEM INFORMASI AKUNTANSI

  Nunuk Novianti

• BANKING SHARE PRICES: FACTORS AFFECTING THEM

  Alya Salsabila Wahyudhianty, Lucia Ari Diyani

• THE ROLE OF CAPITAL MARKETS IN THE INDONESIAN ECONOMY IN THE ERA OF INDUSTRIAL 4.0 POST COVID-19 PANDEMIC

  Kadek Wisnu Bhuana

• APAKAH GREEN INNOVATION DAN ECO-EFFICIENCY MERUPAKAN FAKTOR PENENTU NILAI PERUSAHAAN?

  Lina, Siti Khodijah

• ANALYZING THE IMPACT OF GREEN HUMAN RESOURCE PRACTICES ON EMPLOYEE GREEN BEHAVIOR: EXPLORING GREEN INNOVATION AS A MEDIATING FACTOR

  Christine Natalia, Endang Sulistyaningsih, Sylvia Diana Purba

• THE EFFECT OF INTEGRITY, OBJECTIVITY, CONFIDENTIALITY, AND COMPETENCY OF INTERNAL AUDITOR ON FRAUD DETECTION

  Binsar Sinaga, Jasman Jasman

• ANALYSIS OF THE INFLUENCE OF FINANCIAL PERFORMANCE AND COMPANY SIZE ON SUSTAINABILITY REPORTS BASED ON POJK NO. 51/POJK.03/2017

  Jessica Dewi Ariestanto, Weli Imbiri

• PENGARUH INTELLECTUAL CAPITAL DAN CREATIVE ACCOUNTING DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI Studi Empiris pada Perusahaan Infrastruktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022

  Tania Nurul Husna, Arry Eksandy

• THE IMPACT OF CORPORATE GOVERNANCE, PRODUCTION EFFECTIVENESS, AND ENVIRONMENT SUSTAINABILITY ON FIRM VALUE

  Messia Yulias, Megawati Oktorina

• THE IMPACT OF SUSTAINABILITY REPORT DISCLOSURE AND INTELLECTUAL CAPITAL ON COMPANY PERFORMANCE

  Sparta, Harnita Priyan

• PERAN FIRM SIZE DALAM PENGAMBILAN KEPUTUSAN INVESTASI DAN PERTUMBUHAN PENJUALAN TERHADAP NILAI PERUSAHAAN

  Tandry Whittleliang Hakki, Jessica Sito

• PENGARUH STRATEGIC MANAGEMENT ACCOUNTING DAN MARKET ORIENTATION TERHADAP SME FINANCIAL PERFORMANCE DIMODERASI DIGITALIZATION SYSTEM

  Tandry Whittleliang Hakki, Davina Alvionita

• THE EFFECT OF PROFITABILITY, EXCHANGE RATES AND INTEREST RATES ON STOCK PRICES

  David M.H. Hasibuan, Annaria Magdalena, Bintang Sahala Marpaung, Abdul Riva’i

• PENGARUH TAX PLANNING DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN KOMISARIS INDEPENDEN SEBAGAI PEMODERASI

  Sukma Nurmawati, Mulyadi Noto Soetardjo

• THE DETERMINANT OF EFFECTIVE MANAGEMENT IN VILLAGE-OWNED ENTERPRISES

  Dahlia Tri Anggraini, Juita Tanjung, Muhammad Yusuf, Titik Agus Setiyaningsih

• THE INFLUENCE OF COVID-19 INCENTIVES, DIGITALIZATION OF TAX SERVICES, AND TAXPAYER AWARENESS ON THE TAX COMPLIANCE OF MICRO, SMALL, AND MEDIUM ENTERPRISES Empirical Study At One Of The Small Taxpayers Office In Jakarta

  Irham Fadhlan, Inung Wijayanti

• FACTORS AND CHALLENGES OF CLOUD ERP ADOPTION WITH TOE APPROACH IN MSMEs: A LITERATURE REVIEW

  Annisa Nabilah Hasan, Nadhilah Amaliah Liwan, Falih Zaki Sudharma, Grace T. Pontoh, Aini Indriijawati

• SYSTEMATIC LITERATURE REVIEW: THE ROLE OF TOP MANAGEMENT SUPPORT IN THE SUCCESSFUL IMPLEMENTATION OF ERP IN THE COMPANY

  Cindy Nur Azaria Mansa, Yuliana M, Aini Indrijawati, Grace T. Pontoh

• HOW IS THE DEVELOPMENT OF GOODWILL ACCOUNTING IN INDONESIA?

  Ummi Askiah, Tri Yuni Bhaktiningsih, Sarah Widyana, Amrie Firmansyah

• COMPARISON OF SUSTAINABILITY REPORTS OF CONSUMER NON-CYCLICALS SECTOR

  Ririn Breliastiti, Angelyn

• STAKEHOLDER PRESSURE AND BOARD COMPOSITION, THEIR INFLUENCE ON SUSTAINABILITY REPORT QUALITY

  Evi, Steelyana W, Kevin Michael Kusuma Raharjo

• THE INFLUENCE OF CSR, BOARD GENDER DIVERSITY, AND CASH HOLDING ON COMPANY VALUE

  Ester Tri Utami, Irma Paramita Sofia

• THE INFLUENCE OF TAXPAYER’S AWARENESS AND CONVENIENCE ON THE USE OF MOBILE SAMSAT SERVICES IN PAYING MOTOR VEHICLE TAX IN SAMSAT MATARAM

  Fina Ade Kantari, Baiq Anggun Hilendri Lestari, Rini Ridhawati

• THE INFLUENCE OF INTELLECTUAL CAPITAL, LIQUIDITY, AND DIVIDEND POLICY ON COMPANY VALUE BEFORE AND DURING THE COVID-19 PANDEMIC WITH GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE

  Jihan Rafifah Wijaya, Farhan Ady Paratama

• ANALYSIS OF THE EFFECT OF DIVIDEND ANNOUNCEMENTS AND EX DIVIDENDS ON STOCK PRICES BEFORE AND DURING THE PANDEMIC IN INDONESIA IN 2018 – 2021

  Christabella Handayani, Weli

• HUMAN RESOURCE DEVELOPMENT AND SUSTAINABILITY FOR BATIK LASEM PRESERVATION THROUGH EDUCATION

  Evy Steelyana W, Tinjung Desy Nursanti

• THE EFFECT OF ENVIROMENTAL PERFORMANCE, FINANCIAL PERFOMANCE AND FIRM SIZE ON FIRM VALUE

  Vianty Adella Santo, Laura Silvany Hivianto, Theresia Anggun Sari

• IMPLEMENTATION, IMPACT AND DEVELOPMENT OF ERP SYSTEMS IN THE 4.0 ERA: A LITERATURE REVIEW

  Ririn Akhriani, Andi Batari Annisa Maknun, Safa Rifha’atul Mahmuda Arpan, Grace T. Pontoh, Aini Indrijawati

• SYSTEMATIC LITERATURE REVIEW OF TECHNOLOGY ACCEPTANCE IN THE CONTEXT OF BLOCKCHAIN

  Aulia Rahmadani M, Nur Melianda Herman, Aini Indrijawati, Grace T. Pontoh

• ANALYSIS OF THE IMPACT OF PROFITABILITY, COMPANY GROWTH, COMPANY SIZE ON COMPANY VALUE

  Veny, Angeliani, Steven Emmanuel Dharmawan

• THE INFLUENCE OF SALES GROWTH, BOARD GENDER DIVERSITY, AND EARNINGS MANAGEMENT ON FINANCIAL PERFORMANCE

  Merisca Febriani, Fitriyah Nurhidayah

• THE ROLE OF AI IN IMPROVING AUDITING: A SYSTEMATIC LITERATUR REVIEW

  Alya Fadilla Fadilla , Elwiyani Army, Yunda Dwi Putri Rustam, Aini Indrijawati, Grace T. Pontoh

• THE EFFECT OF ENVIRONMENTAL COSTS AND PRODUCT QUALITY ON COMPETITIVE ADVANTAGE THROUGH FINANCIAL PERFORMANCE AS A MEDIATING VARIABLE

  Radha Martina Devi, Nina Yusnita Yamin

• FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI JAKARTA PUSAT

  Livia Bela Saputri, Yohanes

• PENGARUH KOMITMEN ORGANISASI, PENDIDIKAN BERKELANJUTAN DAN PENGALAMAN KERJA TERHADAP PENERIMAAN PERILAKU MENYIMPANG AUDITOR

  Igit Nurhidayat, Petrus Ridaryanto

• PENGARUH INDEPENDENSI AUDITOR, PENGALAMAN KERJA AUDITOR, DAN KOMPLEKSITAS PERUSAHAAN TERHADAP KUALITAS AUDIT KANTOR AKUNTAN PUBLIK

  Jevon Owen, Petrus Ridaryanto

• PENGARUH AUDIT FEE DAN AUDIT TENURE TERHADAP KUALITAS AUDIT PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

  Ferdinandus Adi Krismanto, Petrus Ridaryanto

• IMPACT OF AUDIT QUALITY ON QUALITY OF FINANCIAL STATEMENTS IN BANKING COMPANIES LISTED ON IDX

  Josephine Valentine Feybriani, Felice Valencia, Santy Setiawan

• PENGARUH KINERJA KEUANGAN DAN RISIKO KEBANGKRUTAN TERHADAP NILAI PERUSAHAAN DENGAN LIKUIDITAS SEBAGAI VARIABEL MODERASI

  Partogian Sormin, Fransisca Grace Monintja

• FINANCIAL INCLUSION AND ATTITUDE, WITH EDUCATION LEVEL AS A MODERATOR TO IMPROVE MSMEs FINANCIAL MANAGEMENT

  Tri Hardiyati, Riana Susanti, Askardiya R. Adjie, Suyanto

• ANALYSIS OF THE IMPACT OF PSAK 73 ON FINANCIAL PERFORMANCE AND MKBD IN INDONESIAN SECURITIES COMPANIES

  Tesalonika Rindi, Christina Juliana

• THE INFLUENCE OF FINANCIAL PERFORMANCE, TAX AVOIDANCE, INVESTMENT DECISIONS, AND DIVIDEND POLICY ON FIRM VALUE WITH INSTITUTIONAL OWNERSHIP AS A MODERATING VARIABLE

  Ani Febianingsih, Dade Nurdiniah

• FACTORS AFFECTING STOCK PRICES IN LISTED TELECOMMUNICATIONS COMPANIES ON THE INDONESIAN STOCK EXCHANGE

  Maria Angelica Wijaya, Violina Jasmine Ronadi, Anita Permatasari

• GENDER DIVERSITY ON BOARD OF DIRECTORS, ADOPTING SDGS, AND USING EXTERNAL ASSURANCE IN SR IN SEA

  Nadia Farahdilla Amalia, Kenny Fernando

• THE IMPACT OF ARTIFICIAL INTELLIGENCE ON FINANCIAL PERFORMANCE WITH MODERATION OF SUSTAINABILITY IN BANKING COMPANIES IN INDONESIA

  Reinandus Aditya Gunawan, Rakhdiny Sustaningrum

• ANALISIS PENGARUH KEPEMILIKAN MANAJERIAL DAN CSR TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI

  Kent Alexander Ryan Budisaputra, RR C Atmini Susilandari

• FUNDAMENTAL AND TECHNICAL FACTOR ANALYSIS ON STOCK PRICES

  Nur Azizah, Suyanto, Sri Lestari Prasilowati, Anggraita Primatami

• FUNDAMENTAL AND TECHNICAL DETERMINANTS OF STOCK RETURNS

  Hegar Azhara, Suyanto, Yuridistiya Primadhita, Indri Astuti

• ANALYSIS OF SALES GROWTH, RETURN ON ASSETS, SIZE AND INTEREST RATE ON CAPITAL STRUCTURE

  Isro Azmul Laeli, Suyanto, Jayadi, Eka Avianti Ayuningtyas

• TAX PLANNING FOR COMPANY INCOME TAX : LITERATURE REVIEW

  Abdulmalek Marwan. M. Saeed, Ida Farida Adi Prawira, Amgad S. D. Khaled, Abdurrauf Umar

• CHARACTERISTICS OF THE COMPANY TOWARDS PROFIT MANAGEMENT WITH GOOD CORPORATE GOVERNANCE AS A MODERATION VARIABLE

  Maraudin Hasmaru Rizky, Wiwi Idawati

• MENGUNGKAP MOTIF TANGGUNGJAWAB SOSIAL dan LINGKUNGAN Studi Kasus Perusahaan Pengembang Properti

  Allysa Desyana, Dianne Frisko Koan

• FIRM BEHAVIOUR IN CORPORATE SUSTAINABILITY COMMUNICATION: HOW GREEN COMPANIES COMMUNICATE IN DIGITAL ERA?

  Sintia Farach Dhiba, Dianne Frisko Koan

• FACTORS AFFECTING THE PERFORMANCE OF ACCOUNTING INFORMATION SYSTEM AT IBIS SEMARANG HOTEL

  Kurniasih Siti Maesyaroh, Nurchayati, Andalan Tri Ratnawati, Janti Soegiastuti

• DETERMINANT PROFIT MANAGEMENT PRACTIC IN INDONESIA

  Rahmat Hidayat, Siti Hartinah, Rindu Ferdina Lestari

• THE EFFECT OF INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE WITH MANAGERIAL OWNERSHIP AS MODERATING VARIABLE IN BANKING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE PERIOD 2018-2022

  Winnie Alicia, Irenius Dwinanto Bimo

• THEORETICAL REVIEW OF THE CAUSES OF FINANCIAL FRAUD IN INDONESIA

  Santy Setiawan, Sandy Setiawan

• ANALYSIS ON THE EFFECT OF OWNERSHIP STRUCTURE AND LIQUIDITY ON THE DISCLOSURE OF SUSTAINABILITY REPORT

  Inggit Ukhti Fatihah, Unggul Purwohedi, Etty Gurendrawati

• MICROBUSINESS FINANCIAL DYNAMICS IN THE CONTEXT OF PATRIARCHAL CULTURE DECISION-MAKING INDEPENDENCE AND PERFORMANCE OF UMKM IN SEMARANG

  Sri Suyati, Siti Aminah, Khamimah, Supratiningrum

• THE EFFECT OF INTERNAL CONTROL AND LEADERSHIP STYLE ON EMPLOYEE PERFORMANCE USING THE WORK ENVIRONMENT AS INTERVENING VARIABLES

  Ayu Safira, Abdul Kahar, Andi Chairil Furqan, Masruddin

• THE INFLUENCE OF TAX SANCTIONS AND TAX AWARENESS ON MSME TAX COMPLIANCE WITH TAX INCENTIVES AS A MODERATION VARIABLE

  Nadya Meyliana Hadi, Indra Pahala, Ayatulloh Michael Musyaffi

• THE DETERMINANT FACTORS OF MILLENNIAL GENERATION’S PURCHASE INTENTION ON ELECTRIC CARS

  William Louis, Ari Setiyaningrum

• THE INFLUENCE OF VILLAGE FUND MANAGEMENT ON THE SUCCESS OF ROAD INFRASTRUCTURE DEVELOPMENT IN BERINGIN JAYA VILLAGE

  Ivah Putriani, Muhammad Iqbal

• THE INFLUENCE OF ROLE CONFLICT, PROFESSIONALISM, LEADERSHIP STYLE, AND MOTIVATION ON AUDITOR PERFORMANCE IN THE CITY OF SEMARANG

  Dwi Arista Anggraeni, Nia Yuniarsih

• THE ROLE AND CHALLENGES OF AI IN ACCOUNTING IN THE 4.0 ERA : A SYSTEMATIC LITERATURE REVIEW

  Nining Ardilla, Oktavia Nindita, Nur Azizah Taslim, Grace T Pontoh, Aini Indriijawati

• DETERMINANTS OF VILLAGE FUND FINANCIAL MANAGEMENT ACCOUNTABILITY: AN EMPIRICAL STUDY OF VILLAGES IN THE SUB-DISTRICT OF WANASABA EAST LOMBOK REGENCY

  Nurul Hidayati, Rr. Sri Pancawati Martiningsih

• EFFICIENCY MEASUREMENT OF CONVENTIONAL BANKING: CASE STUDY KBMI 3 BANK GROUPS

  Abdurahman Yafie, Sudradjat

• THE INFLUENCE OF NATIONAL CULTURE ON INTERNAL AUDIT QUALITY IN THE HIGHER EDUCATION SECTOR IN INDONESIA

  Andrew Krishna Putra, Muhammad Yusuf, Unggul Purwohedi

• INFLUENCE OF BANKING HEALTH LEVELS BY USING THE RGEC METHOD FOR BANKING FINANCIAL PERFORMANCE

  Janita Kamil Abita, Taufiq Hidayat

• THE INFLUENCE OF ENVIRONMENTAL COST AND GREEN PROCESS INNOVATION ON FINANCIAL PERFORMANCE

  Nadya Akhfanabila, Taufiq Hidayat

• THE INFLUENCE OF REGIONAL INCOME ON REGENCY/CITY CAPITAL EXPENDITURE IN INDONESIA 2017-2020

  A’am Ikhwanul Haq, Rahma Masdar

• HUMAN INTELLEGENCE AND LEARNING ENVIRONMENT ON CAREER AS AN AUDITOR OF IBI KESATUAN STUDENT

  Hasna Nisrina, Kusuma Dewi

• THE INFLUENCE OF EVA, FINANCIAL DISTRESS, AND SUSTAINABILITY ON STOCK RETURN RATES IN THE TOURISM INDUSTRY DURING 2019-2022

  Randy Irawan, Hyasshinta Dyah S. L. Paramitadewi

• PENGARUH GREEN ACCOUNTING DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI

  Kevin Kausar Wibowo Siregar, Vincentia Devina Setyawati

• EARNINGS MANAGEMENT BEFORE AND AFTER THE EXISTENCE OF EXTENSIBLE BUSINESS REPORTING LANGUAGE (XBRL) IN INDONESIA

  Moh. Fahrizal Tasbi, Jamaluddin

• TAX OBEDIENCE RATE POST COVID-19 PANDEMIC IN DKI JAKARTA

  Angelo Putra Pardosi, Tita Nurvita

• THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY, POLITICAL CONNECTIONS, AND INVENTORY INTENSITY ON TAX AGGRESIVENESS

  Dwina Meila Azizah, Zara Tania Rahmadi, Rifqi Maulana, Kampono Imam Yulianto

• THE EFFECT OF INFLATION, BANK INDONESIA INTEREST RATES, AND RUPIAH EXCHANGE RATES ON STOCK RETURNS

  Nada Shaufika Nadila, Indra Setiawan, Rizky Bagus Sumantri, Zara Tania Rahmadi

• DAMPAK FINANCIAL DISTRESS, LEVERAGE DAN MANAJEMEN LABA TERHADAP OPINI AUDIT GOING CONCERN DENGAN UKURAN PERUSAHAAN SEBAGAI FAKTOR PEMODERASI

  MF Christiningrum, Siti Nurhaliza

• THE EFFECT OF FIRM SIZE, DIVIDEND PAYOUT RATIO, CASH HOLDING AND BOARD SIZE ON INCOME SMOOTHING

  Restu Aji Pangestu, Dias Adi Dharma, Anis Anugerah Wiguna, Zara Tania Rahmadi

• THE INFLUENCE OF INTELLECTUAL CAPITAL, GOOD CORPORATE GOVERNANCE, AND CORPORATE SOCIAL RESPONSIBILITY ON COMPANY PERFORMANCE

  Safiga Aulia Romadon, Zara Tania Rahmadi, Kiswanto Danu Tryas

• EFFECT OF CORPORATE GOVERNANCE AND FINANCIAL PERFORMANCE ON FIRM VALUE

  Evy Roslita, Sifa Christina

• GREEN PROCESS INNOVATION AND FINANCIAL PERFORMANCE IN GROWTH AND MATURE FIRMS: GREEN INVESTMENT AS MODERATING VARIABLE

  Faizah Zahrani, Nova Novita

• THE READINESS ANALYSIS OF VILLAGE-OWNED ENTERPRISES IN IMPLEMENTING DECREE NUMBER 136 YEAR 2022 OF VILLAGES, DISADVANTAGED REGIONS DEVELOPMENT, AND TRANSMIGRATION MINISTRY

  Erni Surya Ningsih, Rr. Sri Pancawati Martiningsih

• THE INFLUENCE OF INFORMATION TECHNOLOGY USAGE, USER SKILLS, AND INDIVIDUAL CHARACTERISTICS ON EMPLOYEE PERFORMANCE IN LEASING COMPANIES IN THE CITY OF PALU

  Elfira, Fadli Muh. Saleh, Muliati, Selmita Paranoan

• FACTORS INFLUENCING THE INTEREST OF HIGH SCHOOL STUDENT AT PATTANA WITTAYA SCHOOL TO CONTINUE THEIR STUDIES IN ACCOUNTING

  Mochamad Rhangga, Kusuma Dewi

• ACCOUNTING, ARTIFICIAL INTELLIGENCE (AI), ENVIRONMENTAL SOCIAL AND GOVERNANCE (ESG): AN INTEGRATIVE VIEWPOINT

  Riana Magdalena Silitonga, Ferdian Aditya Pratama, Vicky Pratama Putra, Yung-Tsan Jou

• THE INFLUENCE OF PRESENCE OF FEMALE IN BOARD OF DIRECTORS AND AUDIT COMMITTEE TOWARDS FINANCIAL PERFORMANCE: EVIDENCE FROM INDONESIAN PUBLIC COMPANIES

  Devana Alyaa Purnomo Putri, Budi Kurniawan, Andrey H. Pulungan

• THE INFLUENCE OF NET INTEREST MARGIN, NON PERFORMING LOAN, CAPITAL ADEQUACY RATIO AND OPERATIONAL EFFICIENCY RATIO ON BANK KBMI STOCK PRICE 4

  Huda Trihatmoko, Ridarmelli, Kevin Arya Saputra

• ENCHANCING COMPANY VALUE THROUGH CORPORATE SOCIAL RESPONSIBILTY, NET PROFIT MARGIN, AND EARNINGS PER SHARE

  Tri Astuti, Alfin Syaukani, Khalida Utami, Fitria Rahmidenia Shevico

• PENGARUH KEBIJAKAN DIVIDEN, BEBAN PAJAK TANGGUHAN, DAN TAX PLANNING TERHADAP MANAJEMEN LABA DENGAN GREEN INTELLECTUAL CAPITAL SEBAGAI VARIABEL MODERASI

  Iriene Apriani Husodo, Agustine Dwianika

• PENGARUH AUDIT TENURE, PERGANTIAN MANAJEMEN, DAN FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING

  Agus Hendrawan, Arini Nurpuspita Melinda

• PENGARUH TAX PLANNING DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN KOMISARIS INDEPENDEN SEBAGAI PEMODERASI

  Sukma Nurmawati, Mulyadi Noto Soetardjo

• CONTRIBUTION OF ZAKAT, INFAQ AND PRODUCTIVE ALMS IN HELPING THE COUNTRY'S ECONOMY POST COVID-19

  Dyarini, Natya Raizha Utari

• THE ROLE OF TAX SANCTIONS IN MODERATING THE EFFECT OF UNDERSTANDING AND AWARENESS OF TAXPAYERS ON TAXPAYER COMPLIANCE OF SMALL MICRO AND MEDIUM ENTERPRISES USING E-COMMERCE

  Sekar Ayu Herdyningrum, Indah Masri, Susilawati, Shabrina Nasywa Mujahidah

• ANALYSIS OF THE TIMELINESS OF SUBMITTING FINANCIAL REPORTS FOR RETAIL COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE FOR 2020-2022

  Intan Zagita Putri, Will Andilla Darniaty

• PENTAGON FRAUD AND FRAUDULENT FINANCIAL REPORTING WITH BENEISH M-SCORE MODEL IN BANKING INDUSTRY

  Novita, Aditya Rizky Fauza, Aditya Fadillah Azka

• AN ANALYSIS OF THE INFLUENCE OF PUBLIC OWNERSHIP, DIVIDEND POLICY, GREEN ACCOUNTING AND COMPANY AGE ON FINANCIAL PERFORMANCE

  Enjela Evatriana, Loh Wenny Setiawati

• BEHAVIORAL INTENTION TO USE ACCURATE WITH THE UTAUT MODEL

  Muhamad Tahfidz, Tri Hesti Utaminingtyas, Ati Sumiati

• THE EFFECT OF OPERATING CASH FLOW VOLATILITY, AMOUNT OF ACCRUALS, AND LEVEL OF DEBT TO THE EARNINGS PERSISTENCE

  Fransesca Yoana, Thia Margaretha Tarigan

• DETERMINANT OF INTENTION TO USE E-WALLET AS A DIGITAL PAYMENT PRODUCT FOR MSME

  Priska Hapsari Widayani, Yasintha Soelasih

• APPLICATION OF ARTIFICIAL INTELLIGENCE FOR SUSTAINABLE DEVELOPMENT GOALS: A REVIEW AND PERSPECTIVE

  Vicky Pratama Putra, Riana Magdalena Silitonga, Yung-Tsan Jou

• THE INFLUENCE OF RETURN ON EQUITY, DEBT TO ASSET RATIO AND PRICE TO BOOK VALUE ON SHARE RETURNS OF CONSUMPTION GOODS COMPANIES LISTED ON THE IDX

  Garry Revival Romulus Sitorus, Tita Nurvita, Albertus Karjono

• PERAN PENGUNGKAPAN MANAJEMEN RISIKO, GREEN BANKING DAN MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN PADA PERBANKAN DI INDONESIA

  Jimmy Setiawan Oen, Sherly Ayu Aprylya, Almatius Setya Marsudi

• THE MEDIATING IMPACT OF EARNINGS MANAGEMENT ON THE EFFECT OF TOURNAMENT INCENTIVES AND MANAGEMENT OVERCONFIDENCE ON FRAUD IN FINANCIAL STATEMENTS

  Milessa Gavrilla Aussie, Megawati Oktorina

• PENGARUH GOOD CORPORATE GOVERNANCE, FINANCIAL DISTRESS, LEVERAGE DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN

  Alfian Azwar Yasin, Atiqah

• THE ROLE OF SUSTAINABILITY REPORTING DISCLOSURE IN THE FINANCIAL PERFORMANCE OF MANUFACTURING SECTOR COMPANIES IN INDONESIA

  Patricia Natasha Thamrin, Agung Wicaksono, Almatius Setya Marsudi

• THE ROLE OF CORPORATE SOCIAL RESPONSIBILITY INVESTMENT, AND SUSTAINABILITY REPORT DISCLOSURE ON COMPANY VALUE WITH INSTITUTIONAL OWNERSHIP AS A MODERATION VARIABLE

  Setiawati Oktavia, Melita Rahmi, Almatius Setya Marsudi

• TAX AGRESSIVENESS WITH CORPORATE GOVERNANCE AS A MODERATING: PROFITABILITY, POLITICAL CONNECTION AND FIRM SIZE

  Febby Aprily Firanda, Yusro Rahma

• ACCOUNTING LEARNING TO GEN Z IN THE IMPLEMENTATION OF BELA NEGARA AND PANCASILA CHARACTER AT SMK GANESA SATRIA 1

  Miska Adelia, Clarisa Diva Ramandani, Annisa Miftahul Jannah

• PERSPECTIVE ON THE EFFECT OF VENTURE CAPITAL MODERATION ON BOARD CHARACTERISTICS AND IPO UNDERPRICING

  Avincennia Vindy Fitriana, Ihsan Nasihin

• ANALYSIS OF THE PREPARATION AND PRESENTATION OF FINANCIAL REPORTS OF PT AMOR SUKSES BASED ON SAK ETAP

  Lusia Putri Menori, Rapina Rapina

• ANALYSIS OF TAX MANAGEMENT STRATEGIES AT UNIVERSITAS TERBUKA

  Fadhil Alfarisi, Gracia Rolimas, Anindya Maharani, M. Daffa Kadarusman, Suparna Wijaya

• EKSPLORASI GOOD INSTITUTIONAL CITIZENSHIP DAN AUDIT INTERNAL DI BADAN LAYANAN UMUM DAERAH

  Clara Ayuliana Dewi, Intiyas Utami, Gracella Theotama

• THE INFLUENCE OF LIQUIDITY, PROFITABILITY, SOLVENCY, AND COMPANYSIZE ON DIVIDEND POLICY IN THE PRIMARY CONSUMER GOODS INDUSTRY

  Mariance Rumintan, Tiwi Herninta

• THE INFLUENCE OF CORPORATE GOVERNANCE CHARACTERISTICS ON BUSINESS ETHICS DISCLOSURE

  Christinari Nancy Siboro, Anitaria Siregar