Vol. 12 No. 2 (2025)

Articles

• Pengaruh Sistem Akuntansi Biaya Berbasis Teknologi Digital Terhadap Efisiensi Operasional Dan Pengambilan Keputusan Manajerial

  imas kusumawati, Universitas Serang Raya, Indonesia

  Mery Ramadani, Universitas Serang Raya, Indonesia

  Tri Wahyuni Sukiyaningsih, Universitas Serang Raya, Indonesia

  170 - 188

  • PDF (Indonesian)

  Abstract views: 2329 , PDF (Indonesian) downloads: 2041

• Peran Dewan Komisaris Independen, Komite Audit, dan Kepemilikan Institusional Terhadap Pengungkapan Sustainanbility Report

  Lodovicus Lasdi, Universitas Satu, Indonesia

  Teodora Winda Mulia, Universitas Telkom, Indonesia

  Catherine Cynthia Monica Petta, KAP Firmansyah dan Rekan , Indonesia

  206 - 222

  • PDF (Indonesian)

  Abstract views: 422 , PDF (Indonesian) downloads: 741

• Pengaruh Sustainability Performance, Environmental Performance, Dan Environmental Management Accounting Terhadap Firm Value

  Sulaiman Akbar, Universitas Riau, Indonesia

  Vince Ratnawati, Universitas Riau, Indonesia

  Julita, Universitas Riau, Indonesia

  223 - 236

  • PDF (Indonesian)

  Abstract views: 513 , PDF (Indonesian) downloads: 612

• Rasio Aktivitas: Indikator Kinerja Yang Menentukan Profitabilitas dan Likuiditas

  Neng Asiah, Universitas Pelita Bangsa, Indonesia

  Ayumi Ayumi, Universitas Pelita Bangsa, Indonesia

  Meli Andriyani, Universitas IPWIJA, Indonesia

  Sabaruddinsah Sabariddinsah, Universitas Sultan Ageng Tirtayasa, Indonesia

  237 - 252

  • PDF (Indonesian)

  Abstract views: 595 , PDF (Indonesian) downloads: 396

• Determinants Of Income Smoothing: The Role Of Leverage, Firm Value, and Cash Holding

  Nurlaela, Universitas Latansa Mashiro, Indonesia

  253 - 275

  • PDF

  Abstract views: 344 , PDF downloads: 546

• Perbandingan Perhitungan Masa Pajak Penghasilan Pasal 21 PP 80/2010 dan PP 58/2023 Bagi Tenaga Ahli Bapenda DKI Jakarta

  Keilan Rezkia Mumtaazah, Universitas Padjadjaran, Indonesia

  Mohammad Benny Alexandri, Universitas Padjadjaran , Indonesia

  276 - 296

  • PDF (Indonesian)

  Abstract views: 300 , PDF (Indonesian) downloads: 266

• Determinants Of Carbon Emission Disclosure: The Role Of Industry Sensitivity, Media Exposure, And Environmental Performance

  Sistya Rachmawati, STIE Tri Bhakti, Indonesia

  Etty Murwaningsari, Universitas Trisakti, Indonesia

  Yuha Nadhirah Qintharah, Universitas Islam 45 Bekasi, Indonesia

  297 - 318

  • PDF (Indonesian)

  Abstract views: 457 , PDF (Indonesian) downloads: 768