Published: August 29, 2023

Peer pressure and self-statement mechanism to mitigate management behavior in budgetary slack: An experimental approach

Apriwandi Apriwandi (1), Debbie Christine (2)
(1) Department of Accounting, Universitas Widyatama, Bandung, Indonesia ,
(2) Department of Accounting, Universitas Widyatama, Bandung, Indonesia
59-70
233

The influence of financial technology & literacy on MSMEs sustainability with financial inclusion as a mediating variable

Noor Endah Cahyawati (1), Kacahya Hanugrah Nantungga (2), Yunice Karina Tumewang (3)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(3) Department of Accounting, University of Southampton, Southampton, UK
71-82
304

Critical success factors of ERP implementation at retail franchise company in Indonesia

Fitriati Akmila (1), Imam Nur Fadilah (2), Herlina Rahmawati Dewi (3)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(3) School of Business Administration, University of Pécs, Pécs, Hungary
83-96
274

How is financial reporting fraud with the fraud hexagon approach before and during Covid-19 pandemic?

Dedik Nur Triyanto (1), Mirza Aulia Nur Fajri (2), Dhian Wahyuni (3)
(1) Department of Accounting, Telkom University, Bandung, Indonesia ,
(2) Department of Accounting, Telkom University, Bandung, Indonesia ,
(3) College of Management, Yuan Ze University, Taoyuan, Taiwan
97-114
250

The influence of modernization of tax administration and organizational culture on tax revenues through taxpayer motivation

Nurhidayah (1), Wahyuddin S (2), Zul Rachmat (3), Amriadi (4)
(1) STMIK Amika Soppeng, Sulawesi Selatan, Indonesia ,
(2) STMIK Amika Soppeng, Sulawesi Selatan, Indonesia ,
(3) STMIK Amika Soppeng, Sulawesi Selatan, Indonesia ,
(4) STMIK Amika Soppeng, Sulawesi Selatan, Indonesia
115-125
257