Vol. 2 No. 1 (2023): June

Articles

• The Effects of Firm Characteristics on Corporate Social Responsibility Disclosure Using Financial Performance as an Intervening Variabel

  Rully Novira Elvandari, Supriyadi

  1-12

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  DOI: https://doi.org/10.20961/akumulasi.v2i1.737

• Implementation of Non-Cash Financial Transactions as a Payment System for Non-Civil Servant Employee Service Expenditures at the Cilegon City Regional Secretariat

  Ahyarani Karimah, Ika Utami Widyaningsih, Firli Agusetiawan Shavab, Titis Nistia Sari, Hayati Nupus

  13-23

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  DOI: https://doi.org/10.20961/akumulasi.v2i1.731

• Factors Influencing the Accounting Recording of Micro, Small, and Medium Enterprises in East Bolaang Mongondow Regency

  Radita Rizal Mubarak, Johny Manaroinsong, Miryam P. Lonto

  24-33

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  DOI: https://doi.org/10.20961/akumulasi.v2i1.732

• Analysis of Measurement of Financial Difficulties and Financial Report Fraud (A Case Study at PT Asabri (Persero) 2010-2018)

  Fajar Yulianto Dwi Kusuma, Isna Putri Rahmawati

  34-51

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  DOI: https://doi.org/10.20961/akumulasi.v2i1.736

• Do Intellectual Capital and Corporate Governance have Value Relevance to the Market Performance? Evidence from Indonesia

  Nadhira Hardiana, Noorina Hartati, Pesi Suryani, Lasando Lumban Gaol, Lies Zulfiati, Dahlifah

  52-62

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  DOI: https://doi.org/10.20961/akumulasi.v2i1.759

• The Influence of Managerial Ownership and Firm Size on Corporate Environmental Disclosure

  Nikmatus Sholikha, Ibnu Al Saudi, Hilmi Satria Himawan

  63-84

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  DOI: https://doi.org/10.20961/akumulasi.v2i1.774