Vol. 24 No. 2 (2023): September 2023

Articles

• THE INFLUENCE OF INVESTMENT DECISIONS, DEBT POLICY, ACCOUNTING CONSERVATISM, INTELLECTUAL CAPITAL AND GOOD CORPORATE GOVERNANCE ON COMPANY VALUE

  Suci Lestari, Nafi' Inayati Zahro, Diah Ayu Susanti

  245-255

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  DOI : https://doi.org/10.29313/kajian_akuntansi.v24i2.2248

• DETERMINATION OF STRENGTHENING CITIZENS IN VILLAGE FUND MANAGEMENT

  Santy Aji Sitohang, Talenta Emma Marbun, Wie Shi Wudjud, Sahala Purba

  256-264

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  DOI : https://doi.org/10.29313/kajian_akuntansi.v24i2.2252

• IMPACT OF THE COVID-19 PANDEMIC FOR MSMEs IN EFFORTS TO INCREASE INCOME

  Stepanus Sandy, Rulan L. Manduapessy, Johanis Nifanngeljau, Tharsisius Pabendon

  265-269

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  DOI : https://doi.org/10.29313/kajian_akuntansi.v24i2.2257

• INFLUENCE OF IMPLEMENTING GOOD GOVERNANCE PRINCIPLES REGARDING THE EFFICACY OF EMPLOYEE PERFORMANCE

  Rina Maulina, Suria Ningsih

  270-277

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  DOI : https://doi.org/10.29313/kajian_akuntansi.v24i2.2425

• OPTIMIZING THE POTENTIAL OF UNISBA RETIREMENTS THROUGH TRAINING IN CALCULATION OF THE COST OF PRODUCTS AND SALES AND MANUFACTURE OF CHEESE PRODUCTS

  Yuni Rosdiana, Diamonalisa Sofianty, Elly Halimatusadiah, Riyang Mardini

  278-285

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  DOI : https://doi.org/10.29313/kajian_akuntansi.v24i2.2435

• BENEFITS OF FINANCIAL REPORTING FOR LOCAL BRAND MSMEs

  Annisa Nadiyah Rahmani

  286-295

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  DOI : https://doi.org/10.29313/kajian_akuntansi.v24i2.2454

• APIP CAPABILITY ANALYSIS IN NORTH SUMATRA INSPECTORATE

  Nine Rihaney, Hafidz Tigor Barita, Deliana

  296-302

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  DOI : https://doi.org/10.29313/kajian_akuntansi.v24i2.2490

• INFLUENCE OF PROFITABILITY, SOLVENCY, COMPANY SIZE, AND AUDITOR'S OPINION ON AUDIT DELAY

  Isnan Murdiansyah, Febianty Wulan Sari

  303-311

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  DOI : https://doi.org/10.29313/kajian_akuntansi.v24i2.2493

• SMALL AND MEDIUM ENTERPRISE DEVELOPMENT STRATEGY: SWOT-BALANCED SCORECARD PERSPECTIVE

  Novie Susanti Suseno, Marti Dewi Ungkari, Rafael Gani Barlian

  312-324

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  DOI : https://doi.org/10.29313/kajian_akuntansi.v24i2.2502

• THE ANTECEDENTS OF TAX EVASION PERCEPTION WITH A RELIGIOUSITY AS MODERATION

  Tandry Whittleliang Hakki, Jobrinson Simanungkalit, Mung Siat

  325-335

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  DOI : https://doi.org/10.29313/kajian_akuntansi.v24i2.2526

• ANALYSIS OF OLC SYSTEMS IN THE PERSPECTIVES OF RELEVANT COST AND CARBON EMISSION COST

  Temy Setiawan, Ahalik, Vivian Whynne

  336-345

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  DOI : https://doi.org/10.29313/kajian_akuntansi.v24i2.2538

• FACTORS DRIVING DECISION MAKING FOR PURCHASING HALAL PRODUCTS IN INDONESIA: LITERATURE REVIEW

  Nurfahmiyati, Allya Roosallyn Assyofa, Kania Nurcholisah

  346-352

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  DOI : https://doi.org/10.29313/kajian_akuntansi.v24i2.2558

• THE EFFECTIVENESS OF THE KANBAN METHOD IN DEVELOPING ACCOUNTING INFORMATION SYSTEMS FOR MSMEs

  Andhika Anandya, Rini Lestari, Rudy Hartanto , Edi Sukarmanto, Asri Suangga, Lukmannul Hakim Firdaus

  353-363

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  DOI : https://doi.org/10.29313/kajian_akuntansi.v24i2.2563

• EVALUATION ANALYSIS OF SAMOSIR REGENCY GOVERNMENT PERFORMANCE EVALUATION VIEWED FROM FINANCIAL REPORT INFORMATION

  Talenta Emma Marbun, Santy Aji Sitohang, Sahala Purba

  364-375

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  DOI : https://doi.org/10.29313/kajian_akuntansi.v24i2.2569

• THE INFLUENCE OF TIME BUDGET PRESSURE, AUDITOR EXPERIENCE, AND AUDITOR COMPETENCE ON AUDIT JUDGMENT

  Fadhila Anditania Chairunnisa Hendar, Devianti Yuanita Harahap

  376-387

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  DOI : https://doi.org/10.29313/kajian_akuntansi.v24i2.2671