Vol. 2 No. 1 (2025): Accounting Studies and Tax Journal (COUNT)

Articles

• The Influence Of Accounting Information System Utilization And Internal Control On The Quality Of Regional Financial Reports With Accounting Understanding As A Moderating Variable (Study At The Jambi Provincial Government Office)

  Oky Putra, Sri Rahayu, Yudi Yudi (Author)

  419-428

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  Abstract View: 92, PDF Download: 80

• E-WALLET UTILIZATION ON INDIVIDUAL USERS: IMPACT ON SOCIAL, ENVIRONMENTAL, AND PSYCHOLOGICAL FACTORS(Study on MSMEs in Palu City)

  Saddam Fatur Rahman Sadam, Femilia Zahra, Muhammad Ikbal Abdullah, Fikry Karim (Author)

  429-442

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  Abstract View: 156, PDF Download: 122

• CORPORATE TAX AVOIDANCE STRATEGIES: ANALYZING THE ROLE OF ACCOUNTING STANDARDS AND REGULATIONS

  Arisanjaya Doloan (Author)

  443-456

  • PDF

  Abstract View: 131, PDF Download: 75

• FINANCIAL PERFORMANCE ANALYSIS OF FOOD AND BEVERAGE COMPANIES ON THE INDONESIA STOCK EXCHANGE

  Nurul Annisa, Masruddin Masruddin, Moh. Iqbal, Muhammad Ilham Pakawaru (Author)

  457-464

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  Abstract View: 106, PDF Download: 82

• THE ROLE OF QUALITY OF ACCOUNTING SYSTEMS AND INFORMATION IN OPTIMIZING OPD PERFORMANCE THROUGH DECISION MAKING (SURVEY OF SYSTEM USERS IN OPD OF CENTRAL SULAWESI PROVINCE)

  Desya Marcella Monareh, Abdul Kahar (Author)

  465-470

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  Abstract View: 162, PDF Download: 42

• THE INFLUENCE OF SELF EFFICACY AND LOCUS OF CONTROL ON EMPLOYEE PERFORMANCE AT BPJS KESEHATAN

  Nur Ainun Nisa, Sugianto Sugianto, Jurana Jurana, Mustamin Mustamin (Author)

  471-481

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  Abstract View: 124, PDF Download: 66

• ACCOUNTABILITY ANALYSIS OF FINANCIAL MANAGEMENT OF  FUND ALLOCATION IN PASANGKAYU VILLAGE

  Muh Agung Alfarizi, Selmita Paranon (Author)

  482-490

  • PDF

  Abstract View: 95, PDF Download: 77

• Corruption Prevention: Government Internal Control System and Organizational Culture as Moderation

  Riswandi Rusli, Nina Yusnita Yamin, Haryono Pasang Kamase, Betty Betty (Author)

  457-472

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  Abstract View: 72, PDF Download: 96

• THE IMPACT OF FINANCIAL LITERACY, SOCIAL CAPITAL, AND MANAGERIAL INNOVATION ON THE FINANCIAL PERFORMANCE OF MSMEs

  Dwi Arini Nursansiwi, Baiq Desthania Prathama, Armiani Armiani (Author)

  473-487

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  Abstract View: 133, PDF Download: 49

• IMPLEMENTATION OF ENVIRONMENTAL ACCOUNTING IN TOFU FACTORY WASTE MANAGEMENT: CASE STUDY OF DM93 TOFU FACTORY IN PALU CITY

  Ratih Simanullang, Sugianto Sugianto, Ernawati Usman, Mustamin Mustamin (Author)

  488-496

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  Abstract View: 107, PDF Download: 83

• TAX AVOIDANCE AND EVASION IN THE DIGITAL ECONOMY: CHALLENGES AND SOLUTIONS

  Loso Judijanto (Author)

  497-510

  • PDF

  Abstract View: 46, PDF Download: 46

• PENGARUH SOCIETY 5.0 DAN LITERASI DIGITAL TERHADAP KUALITAS PELAYANAN PUBLIK PADA PT PELNI KOTA PALU

  Nurwahidah Nurwahidah, Rahma Masdar, Abdul Kahar, Lucyana Meldawati (Author)

  443-454

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  Abstract View: 110, PDF Download: 67