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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  : https://doi.org/10.35310/accruals.v9i02.1446
  Abstract views : 35 | PDF views : 21

• 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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  : https://doi.org/10.35310/accruals.v9i02.1425
  Abstract views : 27 | PDF views : 16

• 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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  : https://doi.org/10.35310/accruals.v9i02.1552
  Abstract views : 44 | PDF views : 28

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

  Nur Alimah Khasanah, Rizka Ramayanti

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  : https://doi.org/10.35310/accruals.v9i02.1544
  Abstract views : 19 | PDF views : 14

• ASSESSING SUCCESS FACTORS OF SOCIAL BUSINESS PERFORMANCE

  Rusdianto Rusdianto

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  : https://doi.org/10.35310/accruals.v9i02.1431
  Abstract views : 30 | PDF views : 18

• 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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  : https://doi.org/10.35310/accruals.v9i02.1546
  Abstract views : 46 | PDF views : 29

• 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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  : https://doi.org/10.35310/accruals.v9i02.1433
  Abstract views : 17 | PDF views : 11

• 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

  : https://doi.org/10.35310/accruals.v9i02.1434
  Abstract views : 12

• Timbel Raos Catering Business Development Using Break-Even Analysis

  Chiessa Baihaqy, Nababan Nicholas, Agatha Rinta Suhardi

  : https://doi.org/10.35310/accruals.v9i02.1417
  Abstract views : 10