Vol. 25 No. 1 (2024): March 2024

Articles

• THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEMS AND LEADERSHIP STYLE ON BUMDES PERFORMANCE (Empirical Study of BUMDes in Rokan Hulu Regency)

  Tri Nurlian, Desmiyawati, Suci Nurulita

  1-8

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  DOI : https://doi.org/10.29313/kajian_akuntansi.v25i1.2251

• THE EFFECTIVENESS OF THE INTERNAL CONTROL SYSTEM IN IMPROVING GOOD UNIVERSITY GOVERNANCE AT THE UNIVERSITY OF NORTH SUMATERA

  Ariama Susanti, Deliana, Rahmat W. Sembiring

  9-20

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  DOI : https://doi.org/10.29313/kajian_akuntansi.v25i1.2947

• DISSEMINATION OF ROSE PRESERVATION TECHNOLOGY AND FINANCIAL RECORDING TO INCREASE COMMUNITY'S INCOME

  Magnaz Lestira Oktaroza, Gatot Santoso, Fitrin Rawati Suganda

  21-32

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  DOI : https://doi.org/10.29313/kajian_akuntansi.v25i1.3068

• FACTORS THAT AFFECT PERFORMANCE ISLAMIC BANKS IN INDONESIA

  Fadel Nidiatama

  33-42

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  DOI : https://doi.org/10.29313/kajian_akuntansi.v25i1.3275

• FINANCIAL DISTRESS ANALYSIS USING ALTMAN AND ZMIJEWSKI ON TOURISM INDUSTRY

  Rivald Fathur Ghaffary Lenggo Ginta, Handri

  43-53

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  DOI : https://doi.org/10.29313/kajian_akuntansi.v25i1.3303

• THE EFFECT OF TAX KNOWLEDGE, TAXATION SYSTEM MODERNIZATIONON MSME TAXPAYER COMPLIANCE IN BANDUNG CITY

  Riyang Mardini

  54-62

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  DOI : https://doi.org/10.29313/kajian_akuntansi.v25i1.3339

• THE EFFECTIVENESS OF INTERNAL AUDIT IN IMPROVING GOOD UNIVERSITY GOVERNANCE AT THE UNIVERSITY OF NORTH SUMATERA

  Hasnah Juniarni Nasution, Deliana Deliana, Ilham Hidayah Napitupulu

  63-73

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  DOI : https://doi.org/10.29313/kajian_akuntansi.v25i1.3346

• UNDERSTANDING ACCOUNTING AND SHARIA VIEWS ON BITCOIN CRYPTOCURRENCY AS A DIGITAL-BASED FINANCIAL INSTRUMENT

  Mochamad Arief Sabana, Nurfahmiyati, Ima Amaliya

  74-84

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  DOI : https://doi.org/10.29313/kajian_akuntansi.v25i1.3383

• THE INFLUENCE OF COMPETENCE, INDEPENDENCE AND MOTIVATION ON APIP AUDIT QUALITY AT THE NORTH SUMATERA PROVINCIAL INSPECTORATE

  Nine Rihaney, Deliana Deliana, Ilham Hidayah Napitupulu

  85-96

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  DOI : https://doi.org/10.29313/kajian_akuntansi.v25i1.3407

• THE EFFECT OF KNOWLEDGE MANAGEMENT IMPLEMENTATION ON EMPLOYEE PERFORMANCE

  Dehan Kukuh Prayogo, Rini Lestari

  97-108

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  DOI : https://doi.org/10.29313/kajian_akuntansi.v25i1.3485

• THE EFFECT OF RESPONSIBILITY ACCOUNTING IMPLEMENTATION ON MANAGERIAL PERFORMANCE

  Rini Lestari, Salman Aryana

  109-120

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  DOI : https://doi.org/10.29313/kajian_akuntansi.v25i1.3502

• MODERATION OF GOVERNMENT ACCOUNTING STANDARDS IN THE RELATIONSHIP OF PUBLIC ACCOUNTABILITY, PUBLIC TRANSPARENCY AND OVERSIGHT OF APBD MANAGEMENT

  Ira Maulida Sari Hasibuan, Irfan Irfan, Maya Sari, Eka Nurmala Sari

  121-130

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  DOI : https://doi.org/10.29313/kajian_akuntansi.v25i1.3506

• SUCCESS FACTORS IN THE ACCOUNTING INFORMATION QUALITY (SURVEY AT PT. PRIVATE PLANTATION IN PALEMBANG CITY)

  Yuhanis Ladewi, Dina Aziza Putri, Lis Djuniar, Nunung Nurhayati

  131-140

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  DOI : https://doi.org/10.29313/kajian_akuntansi.v25i1.3574

• DISCLOSURES OF THE CIRCULAR ECONOMY IN THE 2022 ASRRAT PLATINUM RATING COMPANY'S SUSTAINABILITY REPORT

  Asri Suangga, Riyang Mardini, Rudy Hartanto

  141-152

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  DOI : https://doi.org/10.29313/kajian_akuntansi.v25i1.3592

• ANALYSIS OF THE APPLICATION OF FINANCIAL ACCOUNTING STANDARD STATEMENT NO 226 CONCERNING PENSION FUND ACCOUNTING IN UNISBA PENSION FUNDS

  Diamonalisa Sofianty, Elly Halimatusadiah, Yuni Rosdiana, Riyang Mardini

  153-159

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  DOI : https://doi.org/10.29313/kajian_akuntansi.v25i1.3670