Vol. 4 No. 2: July - December (2026)

Articles

• Financial Statement Analysis of Salafiyah Nurul Muhaasabah Wal Mahabbah Bitaharil Imam Malang Islamic Boarding School Foundation Based on ISAK 35

  Achmad Bagus Avandi, Syamsul Bahri, Endah Puspitosarie

  324-331

• Inventory Recording Analysis in Accordance with PSAK 14: a Case Study at Optik Sebintang, Malang

  Divany Putri Arifin, Syamsul Bahri

  316-323

• The Workforce Skill Renewal and Career Progression: Investigating the Influence of Upskilling Initiatives in Organizations Skill Renewal and Career Progression

  L Mohan Raju Bhupathiraju, Jaladi Ravi

  97-110

• The Influence of Financial Literacy, Financial Behavior, and Risk Tolerance on Stock Investment Decisions among Generation Z Students in Malang

  Vidya Wulandari, Hartini Prasetyaning Pawestri, Endah Puspitosarie

  111-122

• The Influence of Tax Literacy, Tax Digitalization, and Tax Socialization on Individual Taxpayer Compliance at KPP Pratama Ngawi

  Widya Noviati Priadani, Untung Wahyudi, Khojanah Hasan

  123-136

• The Effect of the Rupiah Exchange Rate and Dividend Policy on the Price to Earnings Ratio: the Mediating Role of Profitability

  Virgiani Dahlia Wati, Alfiana, Dharmayanti Pri Handini

  137-146

• The Influence of Internal Control Effectiveness and Accounting Information System Implementation on Financial Statement Accuracy

  Veronika Tamu Apu, M. Sodik, Endah Puspitosarie

  296-303

• The Effect of Credit Risk on Dividend Policy with Firm Size as a Mediating Variable in Indonesian State-Owned Banks

  Galuh Ashri Rajabbana, Alfiana, Dharmayanti Pri Handini

  147-155

• The Effect of DER and Firm Size on PBV, with ROA as a Mediating Variable, Among FnB Companies

  Rifki Fandika Daffa Wardhana, Alfiana, Yekti Intyas Rahayu

  156-166

• The Influence of Tax Knowledge, Taxpayer Awareness, and Tax Sanctions on MSME Taxpayer Compliance at North Malang Pratama Tax Office

  Eka Fitria Nur Hidayatul Arifianti, Untung Wahyudi, Dwi Anggarani, Indah Dewi Nurhayati

  178-189

• Analysis of Green Accounting Implementation as a Basis for Strengthening Sustainable Tourism Practices at Gunung Buthak Tourism Area, Pesanggrahan Village

  Elma Amelia, Endah Puspitosarie, Dwi Anggarani

  190-200

• The Influence of Persuasive Communication on Perceived Organizational Support The Mediating Role of Work Motivation at CV Gemilang Makmur Abadi

  Achmad Riza Pamungkas, Mulyono, Alfiana

  201-211

• Implementation of SAK EMKM to Ensure Accuracy in the Preparation of FinancialStatements for Dream Roast Coffee Malang

  Guntur Rizky Wibowo, Syamsul Bahri, Dwi Anggarani

  213-224

• Evaluation of the use of the Village Financial System Application in Efforts to Improve the Quality of Village Financial Accountability

  Muhammad Muqhdor Ali Hasan, Syamsul Bahri, Dwi Anggarani, Irfan Fatoni

  225-235

• Analysis of Income Structure and Operational Costs in Determining the Net Income of ShopeeFood Drivers in Malang City, Indonesia

  Muhammad Virsa Irawan, Syamsul Bahri, Endah Puspitosarie

  236-244

• Phenomenology of Malangan Mask Dance in Accounting Practices: A Case Study of Asmorobangun Art Studio, Malang Regency, Indonesia

  Kalonica Wijaya, Ana Sopanah, Endah Puspitosarie

  245-255

• Overconfidence Bias and Accounting Understanding on the Quality of Investment Decision-Making of MSME Owners in Tumpang, Malang Regency

  Riska Maya Vionita, M. Sodik, Dwi Anggarani

  256-266

• Analysis of the Effectiveness of Regional Taxes and their Contribution to Regional Original Revenue

  Rara Azahri Sazia, Untung Wahyudi, Dwi Anggarani

  267-274

• Reconstructing the Meaning of Professionalism Through Work Culture: an Autoethnographic Study

  Fariel Rafiansyah, Choirul Anam, Mulyono

  275-284

• Analysis of the Effectiveness of Sales Information Systems and Sales Procedures at Sinar 8 Mart PT Santoso Sukses Jaya Malang

  Andhika Ridho As'ad, Syamsul Bahri, Dwi Anggarani

  285-295

• The Effect of Product Availability and Quality on Repeat Purchases Through Customer Satisfaction

  Aulia Yuni Wijayanti, Rahayu Puji Suci, Mulyono

  167-177

• The Relationship Between QRIS Transaction Intensity and the Quality of Financial Record-Keeping in the Revenue Cycle of Coffee Shop Businesses

  Natasya Maulidya Ningrum, Syamsul Bahri, Endah Puspitosarie

  304-315