Vol. 10 No. 01 (2025): AKUBIS - Juni - 2025

Articles

• Pengaruh Financial Distress, Risiko Litigasi, Tax Incentives terhadap Accounting Prudence dengan Firm Size sebagai Variabel Moderasi

  Jesika Putri, Dirvi Surya Abbas, Rizka Meri Dwicahyani

  1-16

  • pdf

  DOI : https://doi.org/10.37366/akubis.v10i01.1957 Abstract views: 305 , pdf downloads: 224
• Peran Literasi Perpajakan: Determinan Kepatuhan Wajib Pajak Pelaku UMKM Sektor Industri Kreatif Di Kota Yogyakarta

  Inna Zahara, Danu Damara

  17-27

  • pdf

  DOI : https://doi.org/10.37366/akubis.v10i01.2370 Abstract views: 151 , pdf downloads: 153
• Determinant of Financial Distress with Institutional Ownership as Moderation in Indonesian Manufacturing Companies

  Dirvi Surya Abbas, Chantika Nurfitriani, Aisyah Rahmawati

  28-39

  • pdf

  DOI : https://doi.org/10.37366/akubis.v10i01.2601 Abstract views: 147 , pdf downloads: 117
• The Influence of SIPD Applications, Human Resources, Internal Control on the Reliability of Financial Reports with Accountability of Agency Performance as a Moderating Variable (Case Study of South Sumatra Provincial Government)

  Fessy Angela Herdanita Herdanita, Dewi Sartika, Ade Kemala Jaya

  40-50

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  DOI : https://doi.org/10.37366/akubis.v10i01.2392 Abstract views: 85 , pdf downloads: 21
• Pengaruh Tingkat Keberterimaan UMKM Terhadap Layanan Peer to Peer Lending Menggunakan Technology Acceptanse Model (TAM)

  Puja Maduri, Dewi Sartika

  51-65

  • pdf

  DOI : https://doi.org/10.37366/akubis.v10i01.1872 Abstract views: 49 , pdf downloads: 48
• Determinasi Kemampuan Auditor Dalam Mendeteksi Kecurangan

  Rudi Syaf Putra, R. Septian Armel

  66-77

  • pdf

  DOI : https://doi.org/10.37366/akubis.v10i01.2653 Abstract views: 102 , pdf downloads: 76
• Pengaruh Pemeriksaan Pajak, Sanksi Perpajakan, Teknologi Dan Informasi Perpajakan Terhadap Penggelapan Pajak (Studi Empiris Wajib Pajak Badan Yang Terdaftar Di KPP Pratama Bangkinang)

  R. Septian Armel, Siti Rodiah

  78-91

  • pdf

  DOI : https://doi.org/10.37366/akubis.v10i01.2647 Abstract views: 195 , pdf downloads: 138
• Apakah Religiusitas Penting Bagi Gen Z Dalam Keputusan Berinvestasi Di Pasar Modal Syariah?

  Mentari Dwi Aristi, Linda Hetri Suriyanti, Wahyudi Engla Maizal

  92-103

  • pdf

  DOI : https://doi.org/10.37366/akubis.v10i01.2652 Abstract views: 95 , pdf downloads: 87
• Strategi Pemasaran Dalam Meningkatkan Penjualan OMMA Swalayan Padang

  Jeki Algusri

  104-115

  • pdf

  DOI : https://doi.org/10.37366/akubis.v10i01.2651 Abstract views: 48 , pdf downloads: 58
• The Impact of Technology Utilisation on The Effectiveness of Internal Control System Work at BP Batam

  Rahmi Ramadhani, Nadia Fathurrahmi Lawita

  116-130

  • pdf

  DOI : https://doi.org/10.37366/akubis.v10i01.2650 Abstract views: 71 , pdf downloads: 73