Vol. 5 No. 4 (2025): Desember 2025
Published:
02-12-2025
Artikel
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The Effect of Internal Control, Village Office Competency, and Employee Productivity on The Accountability of Village Fund Management With Organizational Culture As a Moderating Variable
Kata kunci: Internal control, competence, employee productivity, accountability, organizational culture 
Indah Qothrun Nada Nada, Nanda Wahyu Indah Kirana
159 - 174
Abstract View: 100, 
PDF (Bahasa Indonesia) Download: 48
DOI :
https://doi.org/10.55587/jla.v5i4.196
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Pengaruh Pemahaman Akuntansi dan Pemanfaatan Teknologi Informasi Terhadap Determinasi Kualitas Laporan Keuangan Usaha Mikro Kecil dan Menengah
Kata kunci: Understanding of accounting, information technology, quality of financial reports
Sri Ayem, Asih Kentari
175 - 184 Abstract View: 89, PDF (Bahasa Indonesia) Download: 55
DOI :
https://doi.org/10.55587/jla.v5i4.191
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Akuntansi Digital Sebagai Game Changer Bagi Umkm: Solusi Pengelolaan Keuangan di Kota Gorontalo
Kata kunci: Digital Accounting, MSMEs, Si APIK, Presidential Asta Cita, Gorontalo
Abdulrival Hartoyo, Amnatia R Abdullah
185 - 191 Abstract View: 72, PDF (Bahasa Indonesia) Download: 38
DOI :
https://doi.org/10.55587/jla.v5i4.198
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Analisis Prediksi Potensi Kebangkrutan dengan Menggunakan Model Springate Studi pada Bank Muamalat Indonesia Periode 2020-2024
Kata kunci: Springate Model, Bankruptcy Prediction, Bank Muamalat Indonesia, Financial Analysis
Wiya Wahyuni, Muhammad Masruron, Muh.Khairul Fatihin
192 - 203 Abstract View: 65, PDF (Bahasa Indonesia) Download: 70
DOI :
https://doi.org/10.55587/jla.v5i4.205
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Pengaruh Remote Audit dan Teknologi Informasi terhadap Kualitas Audit BPK Sulawesi Barat Empirical Study at the Republic of Indonesia Audit Board (BPK) Representative Office of West Sulawesi Province
Kata kunci: Remote Audit, Audit Quality, Information Technology, Digital Audit, Public Sector
Riana Anggraeny Ridwan
204 - 215 Abstract View: 75, PDF (Bahasa Indonesia) Download: 62
DOI :
https://doi.org/10.55587/jla.v5i4.203
