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• ACCOUNTING RISKS AND THEIR IMPACT ON BUSINESS SUSTAINABILITY AMID GEOPOLITICAL UNCERTAINTY IN THE MIDDLE EAST: AN ANALYTICAL CONCEPTUAL STUDY

  Hamza N. Aljumaili , Eko Sudarmanto , Hikmahwati , Hesty Erviani Zulaecha

  2122 - 2131

  2025-12-25

  Statistics: 518

• DETERMINANTS OF CLOUD-BASED ACCOUNTING ADOPTION: INSIGHTS FROM ACCOUNTING PROFESSIONALS IN SRI LANKA

  K.G.Dhammika B. Katupulla Bandara , B.A.N.Krishantha , C.G.Kothalawala

  21 - 35

  2025-02-08

  Statistics: 1510

• MANAGERIAL OWNERSHIP MODERATES MATERIAL FLOW COST ACCOUNTING AND RISK MANAGEMENT WITH FINANCIAL PERFORMANCE

  Ika Susanti , Nofryanti , Holiawati

  1434 - 1445

  2025-08-28

  Statistics: 680

• ANALYSIS OF ACCOUNTING INFORMATION SYSTEMS AND CHANGE MANAGEMENT IN BUSINESS ACTIVITIES IN THE DIGITALIZATION ERA

  Syarifuddin , Arifuddin , Qathrunnnada Atikah Hamka

  243 - 251

  2026-02-28

  Statistics: 369

• COMPANY SIZE MODERATING DETERMINANT TAX MANAGEMENT IN TECHNOLOGY SECTOR COMPANIES INDONESIA

  Metri Mariana , Mila Afifah , Mohamad Zulman Hakim , Januar Eky Pambudi , Indra Gunawan Siregar , Reni Anggraeni

  1698 - 1708

  2025-10-11

  Statistics: 630

• MANAGEMENT ACCOUNTING SYSTEMS AND FIRM PERFORMANCE: THE MODERATING ROLE OF COMPETITIVE ADVANTAGE IN THE INDONESIAN CONSUMER GOODS INDUSTRY

  Arzia Laksmita Putri , Hadri Mulya

  1606 - 1615

  2025-10-07

  Statistics: 580

• THE EFFECT OF FINANCIAL DISTRESS, BOOK TAX DIFFERENCE AND GROWTH OPPORTUNITY ON ACCOUNTING PRUDENCE WITH LITIGATION RISK AS A MODERATOR

  Putri Puspa Safitri , Hesty Erviani Zulaecha

  937 - 946

  2026-05-11

  Statistics: 378

• AUDIT QUALITY AS MODERATOR AND PROFITABILITY AS MEDIATOR: A DUAL-PROCESS MODEL OF FINANCIAL DISTRESS DETERMINANTS IN INDONESIAN PROPERTY SECTOR

  Mohamad Zulman Hakim , Bamidele Vincent Olawale , Dilla Aisyah Putri , Fauzi Zadida , Viany Puri Handayani , Dinar Indah Cahyani

  1680 - 1701

  2026-08-26

  Statistics: 332

• THE INFLUENCE OF FINTECH PAYMENT, ACCOUNTING KNOWLEDGE, AND FINANCIAL SELF-EFFICACY ON FINANCIAL MANAGEMENT BEHAVIOR

  Muhammad Barik Rizqi , Luke Suciyati Amna

  854 - 867

  2025-06-23

  Statistics: 790

• INFLUENCE OF BUSINESS GROUPS, TAX PLANNING AND GOOD CORPORATE GOVERNANCE ON EARNING MANAGEMENT IS MODERATE BY OWNERSHIP OF CONTROLLING SHARES IN COMPANIES MERCHANT TO THE JAKARTA ISLAMIC INDEX 70

  Marnija , Holiawati , Endang Ruhiyat

  1816-1831

  2024-10-31

  Statistics: 816

• ENHANCING FINANCIAL BEHAVIOR OF GENERATION Z: THE ROLE OF FINANCIAL LITERACY AND MANAGEMENT IN MEDAN CITY

  Adi Harianto , Deva Djohan , Atika Rahmi , Yogi Rahman Feriza Ginting , Fachrun Nissa

  928 - 936

  2026-05-10

  Statistics: 424

• FREE CASH FLOW, AUDIT QUALITY, AND EARNINGS MANAGEMENT: MODERATING EFFECT OF AUDIT COMMITTEE EXPERTISE

  Diana Awaliyah , Mohamad Zulman Hakim

  868 - 877

  2026-05-10

  Statistics: 402

• BUSINESS RISK MODERATES GREEN ACCOUNTING AND INDEPENDENT BOARD OF COMMISSIONERS WITH FINANCIAL PERFORMANCE

  Arum Wulandari , Holiawati , Nofryanti

  1829 -1840

  2025-10-19

  Statistics: 883

• DIGITAL TRANSFORMATION OF WEB-BASED ACCOUNTING INFORMATION SYSTEMS FOR THE REVENUE CYCLE IN MULTIPURPOSE COOPERATIVES

  Merry Hanif Rahma , Anik Kusmintarti , Kurnia Ekasari

  1267 - 1284

  2026-06-30

  Statistics: 345

• GREEN ACCOUNTING AND GREEN BUSINESS PROCESS MANAGEMENT FOR SUSTAINABLE PERFORMANCE: EVIDENCE FROM COFFEE AGRIBUSINESS INDONESIA

  Deva Djohan , Duffin , Ribka Sari Butar-Butar , Nasib , M. Chandra Wibowo

  1793 - 1814

  2026-08-29

  Statistics: 277

• EARNINGS MANAGEMENT IN THE CONSTRUCTION SECTOR: AN EMPIRICAL ANALYSIS OF INVESTMENT, DISTRESS, AND ASYMMETRY IN INDONESIA

  Diki Zachariah , Haninun

  1805 - 1817

  2025-10-19

  Statistics: 489

• ANALYSIS OF THE DETERMINANTS OF ENTREPRENEURIAL INTENTION OF ACCOUNTING STUDENTS USING THE THEORY OF PLANNED BEHAVIOR APPROACH

  Rizki Ramadhan , Lilik Purwanti , Diwayana Putri Nasution , Alya Putri

  2144 - 2155

  2025-12-25

  Statistics: 1701

• GREEN ACCOUNTING ON SUSTAINABILITY INDEX DISCLOSURE IN INDONESIA

  Richard Sanjaya , Diana Frederica

  623 - 632

  2026-04-30

  Statistics: 2197

• THE ROLE OF ENVIRONMENTAL MANAGEMENT ACCOUNTING, TECHNOLOGY, AND OPERATIONS STRATEGY IN DRIVING CORPORATE INNOVATION

  Meiliyah Ariani , Zulhawati

  853-868

  2024-06-24

  Statistics: 666

• STAKEHOLDER PRESSURE MODERATES THE RELATIONSHIP BETWEEN GREEN INVESTMENT AND ENVIRONMENTAL MANAGEMENT SYSTEMS TO CARBON EMISSIONS DISCLOSURE

  Muhamad Abdul Malik , Nofryanti , Holiawati

  1685 - 1697

  2025-10-10

  Statistics: 875

• INTEGRATING MANAGEMENT CONTROL SYSTEMS AND ASWAJA CULTURE IN NAHDLATUL ULAMA HIGHER EDUCATION GOVERNANCE

  Firdausyi Ayudya Wardani , Dwi Suhartini

  1623 - 1638

  2026-08-26

  Statistics: 375

• THE ROLE OF SOCIAL MEDIA, A CONSUMERIST LIFESTYLE, AND GENERATION Z FINANCIAL MANAGEMENT STRATEGIES IN VEHICLE MODIFICATION

  Alif Fathan Auliarahman , Lauw Tjun Tjun , Meyliana

  1720 - 1740

  2026-08-26

  Statistics: 308

• EXTENDED PRODUCER RESPONSIBILITY FOR PLASTIC WASTE: A STRATEGIC MANAGEMENT ACCOUNTING PERSPECTIVE IN INDONESIA

  Aliya Dimarizkya , Dita Hikmawaty Oktavia Ningrum , Yanuar Ramadhan

  1955 - 1972

  2025-11-16

  Statistics: 865

• THE INFLUENCE OF EARNING MANAGEMENT, OPERATIONAL COSTS AND TAX PLANNING ON INCOME TAX PAYABLE

  Hamida Hunein , Muhamad Arief Hidayat , Listya Sugiyarti

  974 - 987

  2025-06-29

  Statistics: 492

• ALGORITHMIC MANAGEMENT CONTROL ON FINANCIAL WELL-BEING: MODERATION OF FINANCIAL SELF-EFFICACY

  Rian Fatra Wijaya , Amrie Firmansyah

  1474 - 1493

  2026-06-30

  Statistics: 409