Vol. 1 No. 1 (2025): NOVEMBER, 2025

Articles

• Accrual Accounting, Performance Budgeting, and Financial Reporting Quality as Determinants of Government Performance Accountability

  Muhammad Habil, Suhirman Madjid (Author)

  1-10

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• Driving Factors of Capital Structure: An Empirical Analysis of Size, Profitability, Liquidity, and Asset Composition

  Reni Mulyani, Zainal zawir simon (Author)

  11-21

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• Do Owners and Auditors Matter? Examining the Governance Drivers of Earnings Management

  Serly Nurdian, Sovi Ismawati Rahayu (Author)

  22-34

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• Evaluation of the Implementation of Value for Money: The Influence of Accountability, Transparency, and Supervision on the Budget Performance of Regional Work Units (SKPD)

  Rizki Farida Utami, Lenda Komala (Author)

  35-45

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• Digital Finance Optimization: The Interplay of User Engagement, Capability, and Top Management Support

  Sella Fazira, Imelda Sari (Author)

  46-56

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