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

Articles

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

  Nurul Aisyah Rachmawati, Rizka Ramayanti, Rudi Setiawan

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  : https://doi.org/10.35310/accruals.v9i02.1446
  Abstract views : 141 | PDF views : 97

• 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 : 78 | PDF views : 71

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

  Fellicia Fellicia, Christina Dwi Astuti

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  : https://doi.org/10.35310/accruals.v9i02.1552
  Abstract views : 231 | PDF views : 156

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

  Nur Alimah Khasanah, Rizka Ramayanti

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  : https://doi.org/10.35310/accruals.v9i02.1544
  Abstract views : 88 | PDF views : 75

• ASSESSING SUCCESS FACTORS OF SOCIAL BUSINESS PERFORMANCE

  Rusdianto Rusdianto

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  : https://doi.org/10.35310/accruals.v9i02.1431
  Abstract views : 74 | PDF views : 78

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

  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 : 142 | PDF views : 115

• 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 : 61 | PDF views : 54

• 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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  : https://doi.org/10.35310/accruals.v9i02.1434
  Abstract views : 97 | PDF views : 100

• Timbel Raos Catering Business Development Using Break-Even Analysis

  Chiessa Baihaqy, Nababan Nicholas, Agatha Rinta Suhardi

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  : https://doi.org/10.35310/accruals.v9i02.1417
  Abstract views : 88 | PDF views : 77

• 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

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  : https://doi.org/10.35310/accruals.v9i02.1660
  Abstract views : 58 | PDF views : 46