Vol. 8 No. 2 (2026): Jurnal Ilmiah Accusi

View Vol. 8 No. 2 (2026): Jurnal Ilmiah Accusi

DOI: https://doi.org/10.36985/ps0an315

Published: 2026-11-28

Articles

Corporate Social Responsibility, Firm Size, And Tax Aggressiveness in LQ45 Companies

Maria Elfrida Mayasari, Wahyu Helmy Dimayanti Sukiswo (Author)

452 - 466
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The Role of Personality Traits, Customer Journey Design, Omnichannel Trust, and Omnichannel Customer Experience in Shaping Value Co-Creation Behavior

Karmila Jayanti, Kurniawati Kurniawati, Sri Vandayuli Riorini (Author)

467 - 478
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Integrating the Technology Acceptance Model and the Theory of Planned Behavior to Explain Electric Vehicle Purchase Intention Through Willingness to Pay

Ivan Richardho, Kurniawati Kurniawati, Sri Vandayuli Riorini (Author)

479 - 493
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Data-Driven Digital Marketing Framework Based on Customer Acquisition for the 3D Printing Industry: A Case Study of Tridiku Teknokarya Indonesia

Rafi Fadhlurrohman, Tibrani Tibrani, Rizki Eka Putra (Author)

494 - 513
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Analysis Of Taxpayer Awareness Determination Through Taxpayer Compliance in Land and Building Tax Payments In Karo Regency

Ardina Viola Br Barus, Ahmad Albar Tanjung (Author)

514 - 530
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The Influence of Business Owner Leadership on Employee Productivity Through Financial Literacy in MSMES In Medan City

Markus Doddy Simanjuntak, Santi Rizki, Ernita Siagian (Author)

531 - 544
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The Effect of Audit Quality, Tenure Audit, And Auditor Reputation On Fraudulent Financial Reporting with Institutional Ownership As A Moderation Variable in Industrial Companies Listed on the IDX For The 2021-2025 Period

Septony B Siahaan, Merry Anna Napitupulu, Duma Megaria Elisabeth, Wesly Andri Simanjuntak, Januardi Mesakh (Author)

545 - 558
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The Effect of Environmental Management Accounting on Company Performance Through Green Innovation with Stakeholder Pressure as A Moderation Variable in Companies in The Basic Industry and Chemical Sectors Listed on The Indonesia Stock Exchange For The Period 2021-2025

Merry Anna Napitupulu, Duma Megaria Elisabeth, Septony B Siahaan, Rimky Mandala Putra Simanjuntak, Mulatua P Silalahi (Author)

559 - 568
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The Effect of Corporate Social Responsibility (CSR) Disclosure, Environmental Performance, And Environmental Cost on Financial Performance (Empirical Study on Industrials Companies Listed on the Indonesia Stock Exchange for the Period 2020–2025)

Gracesiela Yosephine Simanjuntak, Mitha Christina Ginting, Farida Sagala, Lamria Sagala, Arthur Simanjuntak (Author)

569 - 578
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Sticky Distress: Persistence and Sectoral Heterogeneity of Corporate Financial Distress on the Indonesia Stock Exchange 2021 – 2025

Rexon Nainggolan (Author)

579 - 592
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The Effect of Financial Distress on Audit Delay Through Audit Complexity as an Intervening Variable with The Audit Committee as A Moderation Variable in Industrial Companies Listed on The IDX For The 2021-2025 Period

Duma Megaria Elisabeth, Septony B Siahaan, Merry Anna Napitupulu, Duma Rahel Situmorang, Mulatua P Silalahi (Author)

593 - 604
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When Both Parties Act Rationally: The Dialectic Between Account Representatives and Taxpayers in Tax Revenue

Miftah Auliya Haroky, Ferry Irawan (Author)

605 - 620
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The Effect of Fintech Adoption and Digital Accounting on The Financial Sustainability Of MSMES in Medan City

Tri Dharma Sipayung, Apriani M Sibarani, Saur Melianna Sipayung (Author)

621 - 630
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Effectiveness of the PEKA-Pesisir Model for Financial Recording among Coastal Microbusinesses: A Pre-Experimental Study

Irma Handayani, Fadiyah Hani Sabila, Ahmad Albar Tanjung (Author)

631 - 642
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A Conceptual Model for Enhancing Sustainable Performance: The Synergy Of Green Innovation Based on Green Skills and Green Creative Self-Efficacy in Metalcraft MSMES

Komang Dandy Andriadi, Komang Tri Yasrawan, Putu Eka Dianita Marvilianti Dewi, Kadek Marlina Nalarreason, Theresia Dirda Rosari Widyadara (Author)

643 - 665
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Banking Risk Management in the Digital Era: A Systematic Literature Review

Fauziah Kumalasari, Sambas Ade Kusuma, Iskandar Muda (Author)

666 - 678
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What Drives Bank Financial Performance? The Role of Liquidity, Leverage, and Asset Efficiency in Indonesian Banking

Agus Sutiandi, Ferdila Ferdila, Andi Hidayatul Fadlilah, Asep Muhamad Nasir (Author)

679 - 689
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Perceived Risk and Finfluencers as Determinants of Stock Investment Intention among Generation Z Employees at Universitas Negeri Padang: The Moderating Role of Financial Literacy

Anwar Hidayat, Yuhendri Leo Vrista (Author)

690 - 710
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The Effect of Environmental Performance, Firm Size, and Leverage on the Financial Performance of Mining Sector Companies Listed on the Indonesia Stock Exchange 2018–2024

Sri Windarti, Ratri Paramitalaksmi, Hasim As’ari, Ika Wulandari (Author)

711 - 726
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The Effect of E - Wallet, QRIS, And Digital Accounting Utilization on The Financial Management Quality of MSMEs in Medan City 2024 – 2025

Sovia Lolita A Pardede, Rifdah Riyan Dara, Mutia Riska Faridani, Corinna Wongsosudono, Hasrul Siregar (Author)

727 - 740
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The Effect of Tax Compliance Costs on MSME Taxpayer Compliance: Evidence from Sukoharjo Regency

Fachriza Zulvi Arifa, Resi Ariyasa Qadri (Author)

741 - 756
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Initial Value for Money Assessment of Public Services in Gianyar Regency Using Budget Realization and Citizen Perceptions

I Dewa Gede Anom Jambe Adnyana, I Putu Julianto, I Gede Putu Banu Astawa (Author)

757 - 770
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Tax Compliance Costs and Tax Compliance Among MSMEs In Cirebon

Intan Setya Kartika, Resi Ariyasa Qadri (Author)

771 - 790
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Analysis Of Production Costs, Sales Volume, And Break Even Point (BEP) In Profit Planning for A Bakery Business (A Case of Naucake21)

Anggi Nurmala, Fauzi Arif Lubis, Kamilah K (Author)

791 - 800
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Economic Feasibility Analysis of Gundaling Carrot Variety Farming In Gurusinga Village, Berastagi

Roeskani Sinaga, Rozalina Rozalina, Zahra Parmitha (Author)

801 - 809
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