Vol. 8 No. 1 (2023)

Articles

• Electronic Audit in Auditing Financial Statements of Local Governments

  Muhammad Daud bin Mahmud

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• Digital Transaction Factors and Benefit : Based on the Immanuel Kant’s Philosophy

  Rika Meidiana Rahayu, Maridha Chintia Permatasari, Aulia Rahmadini

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• Variables Related To The Formation Of Financial Statement Fraud With Beneish M Score In The Triangle Theory Concept Framework

  Hani Fitria Rahmani, Lidya Oktalita

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• Audit Quality Determinant at a Public Accounting Firm in Surabaya

  Ruci Arizanda Rahayu, Wiwit Hariyanto, Eny Maryanti

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• The Efficiency of Bookkeeping Financial Transactions in The Preparation of Financial Reports the Ward Financial Institution Patihan Manguharjo District Madiun City

  Rino Desanto Wiwoho

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• The Effect of Accrual Quality, Underwriter Reputation, and Family Involvement on Corporate Bond Under-pricing

  Irma Suryani Indra, Elvira Luthan, Amy Fontanella

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• The Influence of Fraud Diamond on Academic Fraud Intention Among Accounting Students

  David Pesudo, Vrilita Vanesa

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• Tax Avoidance: The Effect of Political Connection and Institutional Ownership

  Breverdy Putrananda Manihuruk, Santi Novita

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• Investment Accounting Analysis and Its Impact on Nominal Investment Assets of DKI Jakarta Provincial Governmen

  Abu Bakar

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• The Moderating Role of Firm Value in the Effect of Profitability Ratios, Macroeconomics, and Firm Size on Financial Distress

  Siti Elisah, Heliani

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• Competence, Understanding and Role of Apparatus on Management Accountability Moderated Internal Control Systems

  Heidy Paramitha Devi, Syntia Resti Riswati, M. Agus Sudrajat

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• Internal Control And Fraud Prevention In Online Business In Indonesia

  Arifia Yasmin; Anita Karunia, Harnum Hanifah

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• The Effect of Tax Aggressiveness on Corporate Social Responsibility Disclosures (Study on Listed Companies on the Indonesia Stock Exchange)

  Ferdyan Wana Saputra, Niken Ayuningrum, Dedi Handoko, Tanto Tanto

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• Literature Study: The Effectiveness of Accounting Information Systems From Organizational Perspective

  Nadia Fathurrahmi Lawita, Anis Chariri

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• A Literature Review of Technology NFT: Potential Investment, Safety Transaction and Regulations in Indonesia Case English

  Ninin Nadya, Yuniarti Hidayah Suyoso Putra

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