Vol. 9 No. 02 (2025): Accruals Edisi September 2025

Articles

• DIGITAL DISRUPTION IN FINANCIAL REPORTING: A CATALYST FOR REGULATORY COMPLIANCE IN INDONESIAN MSMES Array

  Nurul Aisyah Rachmawati, Rizka Ramayanti, Rudi Setiawan

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• THE EFFECT OF PERCEIVED CONVENIENCE, SATISFACTION, AND TAX UNDERSTANDING ON INTEREST IN USING E-FILING AT WPOP WITH THE BENEFITS OF INFORMATION TECHNOLOGY AS A MODERATING VARIABLE

  Cindy Della Ardana, Yunita Fitria

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• The Effect of Auditor Switching and Auditor Independence on Audit Quality With Audit Fees As A Moderating Variable Array

  Fellicia Fellicia, Christina Dwi Astuti

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• Analysis of Sales Accounting Information System Implementation at PT Enigma Cipta Humanika Array

  Nur Alimah Khasanah, Rizka Ramayanti

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• ASSESSING SUCCESS FACTORS OF SOCIAL BUSINESS PERFORMANCE

  Rusdianto Rusdianto

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• Penerapan Praktik Akuntansi Manajerial pada Usaha Mikro, Kecil dan Menengah (UMKM) di Bandung Array

  Ferdi Zanuar Azan, Ahlis Fatoni, Muhammad Zhafir Afif, Naufal Satrio Wibowo

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• CAN INDEPENDENT COMMISSIONERS SERVE AS CORPORATE GATEKEEPERS IN MITIGATING THE IMPACT OF FINANCIAL AGGRESSIVENESS ON TAX BEHAVIOR?

  Zakiah Zakiah, Nurul Aisyah Rachmawati

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• THE IMPACT OF PERSONALITY, FINANCIAL INCENTIVES, AND WORK ENVIRONMENT FACTORS ON ACCOUNTING STUDENTS’ INTEREST IN PURSUING A CAREER IN INTERNAL AUDITING

  Angel Yuliyanti Siburian, Vinny Stephanie Hidayat

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• Timbel Raos Catering Business Development Using Break-Even Analysis

  Chiessa Baihaqy, Nababan Nicholas, Agatha Rinta Suhardi

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• THE EFFECT OF CURRENT RATIO, LEVERAGE RATIO AND ROI ON SYSTEMATIC RISK OF FOOD AND BEVERAGE INDUSTRY STOCK STOCK ON THE INDONESIA STOCK EXCHANGE

  Rika Yanuarty rika, Supena Supena, Tarinih Tarinih