Vol 4 No 2 (2025): April 2025

Articles

• Factors That Influencing Interest in Implementing Accounting Through Digital Financial Recording

  Muhammad Syahrul Mubarok, Achmad Wicaksono, Kafidin Muzakki, Chairil Anwar

  94-105

  DOI: https://doi.org/10.54259/akua.v4i2.4185
  Abstrak Views: 217

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• Strategi Pengendalian Biaya dan Hambatan Adaptasi Akuntansi Manajemen pada UMKM Makanan Olahan di Tangerang Selatan

  Yandi Asmana

  106-116

  DOI: https://doi.org/10.54259/akua.v4i2.4197
  Abstrak Views: 426

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• The Influence of Sharia Financial Literacy, Risk Perception, and Social Influence on Sharia Financial Inclusion of Gen Z: The Role of Interest Mediation

  Ridho Alamsyah, Suhardi Suhardi, Effendi Sugianto

  117-128

  DOI: https://doi.org/10.54259/akua.v4i2.4199
  Abstrak Views: 567

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• Influence Tax Aggressiveness, Debt Policy and Financial Performance Against Company Value

  Indawati Indawati, Naily Happy Rizkiyani

  129-138

  DOI: https://doi.org/10.54259/akua.v4i2.4213
  Abstrak Views: 129

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• Analisis Peran Perangkat Desa dan Determinan Partisipasi Masyarakat dalam Pembayaran PBB-P2 di Desa Wonoboyo Kabupaten Temanggung

  Nafisa Amalia Putri, Erlinda Nur Khasanah

  139-149

  DOI: https://doi.org/10.54259/akua.v4i2.4259
  Abstrak Views: 281

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• Pengaruh Profitabilitas Pengaruh Profitabilitas, Ukuran Perusahaan, Leverage, Capital Intensity Terhadap Tax Avoidance Studi Empiris Pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023

  Lufi Rahayu, Lintang Kurniawati

  150-160

  DOI: https://doi.org/10.54259/akua.v4i2.4262
  Abstrak Views: 540

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• Kampung Ramadhan Jogokariyan (KRJ): Peran Manajemen Masjid dalam Pariwisata Ramah Muslim dan Ekonomi Lokal

  Wahyu Wibowo, Adi Ariga, Siti Nur Azizah, Nur Azizah Panggabean, Nur Rahmi Irfaniah

  161-170

  DOI: https://doi.org/10.54259/akua.v4i2.4258
  Abstrak Views: 215

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• The Effect of Profitability Towards Financial Distress

  Thomson Sitompul, Joventy Lim, Jessica Jolie Wong

  171-180

  DOI: https://doi.org/10.54259/akua.v4i2.4287
  Abstrak Views: 239

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• Evaluasi Kinerja Keuangan UMKM Pasca-Pandemi: Studi Kasus pada Sektor Kuliner di Kota Bandung

  Melati Puspita Hakim

  181-188

  DOI: https://doi.org/10.54259/akua.v4i2.4288
  Abstrak Views: 289

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• Pengaruh Inklusi Keuangan terhadap Stabilitas Perbankan Syariah di Indonesia Menggunakan Metode Generalized Least Square

  Alwi Muarif Sembiring, Nurlaila Nurlaila, Nur Ahmadi Bi Rahmani

  189-202

  DOI: https://doi.org/10.54259/akua.v4i2.4304
  Abstrak Views: 361

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• Pengaruh Financial Literacy terhadap Investment Decision

  Rifandra Adwitiya, Abdurrahman Abdurrahman

  203-211

  DOI: https://doi.org/10.54259/akua.v4i2.4200
  Abstrak Views: 211

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• Audit Delay pada Perusahaan LQ 45: Faktor-faktor yang Mempengaruhinya

  Tikkos Sitanggang, Siti Mufidah, Juan Moses V. Sitanggang

  212-219

  DOI: https://doi.org/10.54259/akua.v4i2.4322
  Abstrak Views: 206

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• TAX AVOIDANCE MEMODERASI HUBUNGAN ANTARA KEPEMILIKAN ASING DAN INTANGIBLE ASSETS TERHADAP TRANSFER PRICING

  Fina Fitriyana, Wiandy Putra Pratama

  220-226

  DOI: https://doi.org/10.54259/akua.v4i2.4317
  Abstrak Views: 161

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• Peran Financial Ratio dan ESG Score terhadap Stock Price Indonesia

  Moch Lutfi Gunawan, Dicky Jhoansyah, Resa Nurmala

  227-233

  DOI: https://doi.org/10.54259/akua.v4i2.4473
  Abstrak Views: 102

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