7 articles in this issue
Lita Natalia,R Nelly Nur Apandi,Agus Widarsono
Public accounting, a profession held in high regard by the public, instills confidence in business owners by ensuring a thorough audit process and delivering expert opinions on their financial accounts. Emphasizing the significance of audits, it is crucia... see more
Setiana Siti Humayroh,Riawan .,Titi Rapini
Technological developments are now penetrating the financial sector, one of which is the payment system. Bank Indonesia has launched a standardized QR code, namely QRIS, whose users have increased significantly since it was first launched. However, amidst... see more
Chrisian Chrisian
Businesses strive for efficiency in their payment methods, often considering switching from L/C to open account financing. However, L/C remains unique due to its adherence to internationally recognized rules, making it irreplaceable. The decision to use L... see more
bonnie soeherman
Artificial Intelligence (AI) technology is beginning to impact accounting education. Students may potentially rely entirely on AI, raising ethical and educational quality concerns. The research addresses the readiness of accounting study programs to face ... see more
Adeline Colinkang,Yani Permatasari
Penelitian ini bertujuan untuk mendapatkan bukti empiris atas reaksi pasar saham sehubungan dengan penetapan Undang-undang Harmonisasi Perpajakan Nomor 7 tahun 2021 oleh Kementerian Keuangan Republik Indonesia terhadap perusahaan-perusahaan yang terdaftar... see more
Dian Oktarina
This study aims to determine the role of company performance in assessing the effect of ESGD on the occurrence of financial distress. This study uses the dependent variable financial distress as measured by the Altman z-score method, the independent varia... see more
Pricilia Joice Pesak
Limited natural resources will affect the company's sustainability development. If the government and business people do not manage natural resources properly, it will hamper the sustainability of the Company's development. One way to overcome sustainabil... see more