Vol. 4 No. 1 (2025): June

Articles

• Tax Revenue and Infrastructural Development in Nigeria

  Lawrence Imeokparia, Ikenna Theodore Nnoli, David Ojo, Olufunmilayo Ajibola

  1-16

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  DOI: https://doi.org/10.20961/akumulasi.v4i1.2280

• Analysis of FIFO and Average Methods for Corporate Income Tax Savings (Case Study on a Credit Union in Karanganyar)

  Nisita Azzahra, Juliati Juliati

  17-29

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  DOI: https://doi.org/10.20961/akumulasi.v4i1.2363

• Digital Transformation and Total Quality Management as Moderators: Implications for the Financial Performance of Micro, Small, and Medium Enterprises (MSME)

  Niken Kusumawardani, Kamadie Sumanda Syafis

  30-42

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  DOI: https://doi.org/10.20961/akumulasi.v4i1.2336

• The Effect of Levers of Control System on Sustainability Performance: Evidence from Indonesian Batik Industry

  Christiyaningsih Budiwati, Mazlina Mustopha, Ong Tse San, Ridzwana Mohd Said

  43-55

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  DOI: https://doi.org/10.20961/akumulasi.v4i1.2098

• Digital Banking Rivalry in Indonesia: ML-Powered Analysis and Forecasting Using Search Data for Top 5 Banks

  Asep Koswara

  56-75

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  DOI: https://doi.org/10.20961/akumulasi.v4i1.2360

• Analysis of National QR Code Payment Systems: Practices in 3 Developing Countries (Indonesia, Nigeria, and India)

  Andi Asrihapsari, Ika Swasti Putri, Arinze E. Anaege

  76-95

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  DOI: https://doi.org/10.20961/akumulasi.v4i1.2539