Vol. 10 No. 01 (2026): Accruals Edisi Maret 2026

Articles

• CATUR PURUSA ARTHA VS TRI KAYA PARISUDHA ON THE LEVERS OF CONTROL TOWARDS THE PERFORMANCE OF VILLAGE-OWNED BUSINESS ENTITIES

  I Made Pradana Adiputra

  1-10

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  : https://doi.org/10.35310/accruals.v10i01.1589
  Abstract views : 55 | PDF views : 73

• Dynamics of Operational Efficiency, Company Growth, and Financial Performance in the Indonesian Pharmaceutical Industry

  Tabah Rizki, Restu Hanin Annisaa

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  : https://doi.org/10.35310/accruals.v10i01.1653
  Abstract views : 57 | PDF views : 8

• BRIDGING EXPECTATIONS: SERVICE QUALITY AS A LINK BETWEEN COMPETENCE, TECHNOLOGY, AND STAKEHOLDER SATISFACTION

  Choraitun Nisa, Nurul Aisyah Rachmawati

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  : https://doi.org/10.35310/accruals.v10i01.1562
  Abstract views : 74 | PDF views : 3

• THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEM, EMPLOYEE DISCIPLINE, AND ORGANIZATIONAL CULTURE ON ACCOUNTING INFORMATION QUALITY

  Nara Ika Prayendra, Rapina Rapina, Mrs, Meythi Meythi, Riki Martusa, Tan Ming Kuang, Mr, Johannes Buntoro Darmasetiawan, Mr

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  : https://doi.org/10.35310/accruals.v10i01.1292
  Abstract views : 67 | PDF views : 3

• Comparative Valuation of an ICT Firm Using Discounted Cash Flow and EV/EBITDA Multiples — Evidence from PT ESA

  Kamal Abdillah, Nurul Aisyah Rachmawati

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  : https://doi.org/10.35310/accruals.v10i01.1672
  Abstract views : 61 | PDF views : 1

• Descriptive Analysis of the Implementation AISAS Model and Digitalization of Accounting in the Cisaat Tourism Village

  Afghani Mahmuda Bahreisy, Gita Siswhara, Asep Kurniawan

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  : https://doi.org/10.35310/accruals.v10i01.1369
  Abstract views : 53 | PDF views : 4

• COST ANALYSIS USING TIME DRIVEN ACTIVITY BASED COSTING FOR PHYSIOTHERAPY CONSULTATION PRICING

  Pradita Isti Indranila, Rizka Ramayanti

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  : https://doi.org/10.35310/accruals.v10i01.1593
  Abstract views : 58 | PDF views : 0

• THE IMPACT OF SOCIAL VALUES, KNOWLEDGE, AND FINANCIAL REWARDS ON THE INTEREST IN PURSUING A CAREER AS A PUBLIC ACCOUNTANT

  Sabarina Nalsalita Br. Tarigan, Vinny Stephanie Hidayat

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  : https://doi.org/10.35310/accruals.v10i01.1620
  Abstract views : 76 | PDF views : 9

• THE PAYMENT LATER SYSTEM, FINANCIAL LITERACY, HEDONISM, AND FEAR OF MISSING OUT TO CONSUMPTIVE BEHAVIOR GEN-Z

  Anisa, Muhamad Safiq, Widyahayu

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  : https://doi.org/10.35310/accruals.v10i01.1650
  Abstract views : 119 | PDF views : 5