Vol. 2 No. 1 (2025): Thematic On Accounting

Articles

• THE EFFECT OF LIQUIDITY AND LEVERAGE RATIOS ON FIRM VALUE Study on Companies in the IDXESGL Index of the Indonesia Stock Exchange for the 2021-2023 Period

  Viona Aulia Isma, Rini Rahayu Kurniati, Khoiriyah Trianti

  1 - 7

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• FIRM VALUE IN PROPERTY & REAL ESTATE COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE FOR THE PERIOD 2019-2023

  I Gede Ryan Arsana Praditya, Ni Nyoman Yulita Anggreni, Ida Ayu Made Ariandini, I Ketut Sunarwijaya, Anak Agung Putu Gede Bagus Arie Susandya

  8 - 14

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• THE EFFECT OF EASE OF USE, KNOWLEDGE, EFFECTIVENESS, CREDIBILITY, AND ACCOUNTABILITY ON UNIVERSITY STUDENTS’ DECISIONS TO USE QRIS IN PALEMBANG

  Wayan Windhi Oxa Shela, Msy. Mikial, Rosalina Pebrica Mayasari

  15 - 22

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• ANALYSIS OF LIQUIDITY, PROFITABILITY, SOLVENCY, AND ACTIVITY RATIOS TO ASSESS THE FINANCIAL PERFORMANCE OF PT. PERTAMINA GEOTHERMAL ENERGY TB FOR THE PERIOD 2022 TO 2024

  Eva Theodora Simbolon, Iis Solihat

  23 - 27

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• DEVELOPING AN EMPIRICAL FINANCIAL PERFORMANCE MODEL: A CASE STUDY OF PT KIMIA FARMA (PERSERO) TBK

  Aulia Pradana, Nur Imam Taufik, Saekul Anwar

  28 - 34

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• IMPLEMENTATION OF ARTIFICIAL INTELLIGENCE (AI) IN FINANCIAL DATA PROCESSING AND ITS IMPACT ON COMPANY OPERATIONAL EFFICIENCY

  Marshanda Propheta

  35 - 41

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• FROM DIGITAL PAYMENT TO COMPLIANCE: INVESTIGATING THE MODERATING ROLE OF TAX EDUCATION IN ELECTRONIC BILLING SYSTEM

  Sherly Maharani, Resmita Sari, Rifa Efendi, Fredella Azaria Kafrianti, Difani Fatika Sari, Rita Dwi Putri

  42 - 49

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• The EVALUATION OF FINANCIAL PERFORMANCE OF PT INDOMOBIL SUKSES INTERNASIONAL TBK 2020-2023 THROUGH PROFITABILITY AND SOLVENCY RATIO ANALYSIS

  Arini Yetti, Rini Subekti

  50 - 56

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• COMPARATIVE ANALYSIS OF DER, CR, ROE, EPS, AND STOCK PRICES OF COMPANIES IN THE HEALTH SERVICES & EQUIPMENT SUBSECTORS DURING THE PANDEMIC AND POST-PANDEMIC PERIODS

  Cisa Alifa, Rini Subekti

  57 - 64

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• ANALYZING THE IMPACT OF ESG ON COMPANY VALUE THROUGH CAPITAL STRUCTURE

  Eny Widayawati, Umrotus Sholehah, Bisma Choirul Mutaqien

  65 - 73

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• THE INFLUENCE OF PROFITABILITY, LEVERAGE, AND COLLATERALIZABLE ASSETS ON DIVIDEND POLICY IN FOOD AND BEVERAGE SUBSECTOR MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2018-2024

  Sarah Jeni Nurlita, Asep Saeful Falah, Sani Haryati

  74 - 80

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• FUNCTIONAL SUPERVISION AS A MODERATOR IN THE RELATIONSHIP BETWEEN PERFORMANCE AUDITING AND PUBLIC ACCOUNTABILITY

  Rima Ramadhanti, Aprilia Sari Ningsih, Andre Salman, Reren Julita, Siska Yulia Defitri

  81-90

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• THE EFFECT OF RETURN ON ASSETS (ROA) AND RETURN ON EQUITY (ROE) ON STOCK PRICES IN FAST MOVING CONSUMER GOODS (FMCG) COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN THE 2020-2024 PERIOD

  Vina Deviany Vina, Asep Saeful Falah, Lati Sari Dewi

  91-96

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• THE EFFECT OF ENTERPRISE RISK MANAGEMENT AND INTELLECTUAL CAPITAL ON FIRM VALUE WITH FINANCIAL PERFORMANCE AS A CONTROL VARIABLE IN THE MINING SECTOR

  Ade Nurul Haliza, Maria Theresia Heni Widyarti, Alvianita Gunawan Putri

  97-104

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• THE EFFECT OF NET PROFIT MARGIN, GROSS PROFIT MARGIN, AND TOTAL ASSETS TURNOVER ON PROFIT GROWTH OF CONSUMER GOODS INDUSTRY COMPANIES IN THE PERIOD 2021-2023

  Hanifah Hilda , Muhammad Rivandi , Melsi Pratama Elsa, Wina Permata Ramadhani, Nur Hidayah

  105-111

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• Social Media as a Communication Platform for Sustainability Reporting Enterprises

  Atika Violeta Hanum

  112-120

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• ANALYSIS OF THE IMPLEMENTATION OF INCOME TAX CALCULATION BASED ON GOVERNMENT REGULATION NUMBER 15 OF 2022 ON TAXATION TREATMENT AND/OR NON-TAX STATE REVENUE IN THE COAL MINING BUSINESS

  Fadia Ainani, Sila Ninin Wisnantiasri

  121-126

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• THE EFFECT OF CASH RECEIPT ACCOUNTING INFORMATION SYSTEM ON CASH INTERNAL CONTROL AT SMP IT QORDOVA BANDUNG DISTRICT PERIOD 2019-2024

  Rinny Trissyahia, Rizki Tristanto

  127-133

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• UNLOCKING VALUE THROUGH SUSTAINABILITY: ASSESSING THE IMPACT OF GREEN ACCOUNTING ON CORPORATE FINANCIAL PERFORMANCE WITH ESG SCORES AS A MEDIATING VARIABLE

  Sastaviyana Yuliangga, Dwi Fitra Arreski

  134-142

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• ANALYSIS OF PT INKA’S FINANCIAL STATEMENTS FOR THE 2021–2023 PERIOD TO EVALUATE FINANCIAL PERFORMANCE

  Citra Putri Utami, Dwi Fitra Arreski

  143-151

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• ANALYSIS OF THE APPLICATION OF SAK EMKM IN THE PREPARATION OF FINANCIAL STATEMENTS (Case Study on Utami Traditional Food MSMEs)

  Dwi Putra Hariswanto, Endah Masrunik

  152-156

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• THE INFLUENCE OF AUDIT STRUCTURE, PROFESSIONALISM, WORK DISCIPLINE, WORK-LIFE BALANCE AND OBJECTIVITY ON AUDITOR PERFORMANCE IN BALI PROVINCE

  I Putu Eka Prasetya Dhananjaya, Immakulata Sari Wea, I Gede Agus Aditya P Putra, Ni Putu Yuria Mendra, Putu Wenny Saitri

  157-163

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• Review of Financial Performance PT. BCA tbk

  Edison Ricardo Butar Butar, Rubianto Pitoyo

  164 - 171

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• SUSTAINABILITY REPORTING IN PUBLIC ORGANIZATIONS: A LITERATURE REVIEW OF RECENT DEVELOPMENTS

  Puteri Dyah Norfazrinie

  172-177

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• THE IMPACT OF ESG DISCLOSURE ON CORPORATE PERFORMANCE: SYSTEMATIC LITERATURE REVIEW

  Talitha Rahmi Ardiyanti

  178-184

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• Analysis of Opportunities and Challenges of ESG Implementation in the Financial Statements of MSMEs in West Java: A Qualitative Perspective

  Asep Rohmat, Agustine Dwianika

  185-190

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• THE INFLUENCE OF CAPITAL STRUCTURE AND PROFITABILITY ON COMPANY VALUE IN PHARMACEUTICAL SUBSECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE PERIOD 2020-2023

  Risha Fatricia Azzahra Risha, Agoes Hari Edy Wibowo, Sani Haryati

  191- 196

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• Tax Compliance in the Context of Amnesty: Does Tax Socialization Make a Difference?

  Dilla Ramadhani Fitri, Oriza Sativa, Qurratun Aini, Nurrahmi Nabila, Rita Dwi Putri

  197-204

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• Enhancing Financial Reporting Timeliness: The Role Of Information Technology Integration and Accounting Policy Frameworks

  Yusmi Daniati, Puti Chintia Maharani, Mutia Mulyani, Siska Yulia Defitri, Widya Yustiana

  205-212

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• IMPROVING THE TIMELINESS OF FINANCIAL REPORTING: THE CONTRIBUTION OF HUMAN RESOURCE AND IT QUALITY

  Rahma Fitri, Khairatul Medinah, Marsha Syaidina Wenda, Dian Humaira, Anggi Al Fitasari, Siska Yulia Defitri

  213-220

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• OWNERSHIP, DIVIDENDS, AND CAPITAL INTENSITY: DETERMINANTS OF TAX PLANNING IN INDONESIAN COAL MINING FIRMS

  Sela Dea Putri, Rosalina Pebrica Mayasari, Yuni Rachmawati

  221-225

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• ANALYSIS OF THE CONTRIBUTION OF LAND AND BUILDING TAX TO REGIONAL ORIGINAL INCOME IN BREBES REGENCY IN 2021–2023

  Mia Afriliani, Nopi Tikasari

  226-232

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• TECHNOLOGICAL, ORGANIZATIONAL, AND ENVIRONMENTAL DRIVERS OF CLOUD ACCOUNTING ADOPTION AND ECONOMIC SUSTAINABILITY OUTCOMES IN MSMES

  Natasya Aurelia Cahya Herawan, Anissa Hakim Purwantini

  233-240

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• ANALYSIS OF THE FINANCIAL PERFORMANCE OF PT BUKIT ASAM TBK THROUGH PROFITABILITY RATIOS STUDIES IN THE BUMN MINING SECTOR

  Selvi Mayeni, Nopi Tikasari

  241-248

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• FULL COSTING METHOD AS A DETERMINANT OF GOODS PRODUCED AT MAMATE OUTFIT Case Study on Ghania Dress

  Dewi Lembayung Sutra, Arif Wahyudi

  249-255

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• ANALYSIS OF FINANCIAL PERFORMANCE REVIEWED FROM COSTS AND REVENUES IN FOOD AND BEVERAGE COMPANIES IN INDONESIA

  Riri Kurniawati, Seflidiana Roza, Esi Sriyanti

  256-263

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