Vol. 8 No. 01 (2023): June 2023

Articles

• The Effect of Financial Literacy and Digital Payment on Increasing Micro, Small and Medium Enterprise Income (Studies on SMEs in the Kemuning District of Palembang)

  Afreicylia Shanshabilla

  1-14

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  Abstract View: 178, PDF Download: 133, DOI : https://doi.org/10.33062/ajb.v8i01.17
  

• WHISTLEBLOWING IN GOVERNMENT INSTITUTIONS

  Dyah Nirmala Arum Janie, Sarah Kurnia Tsani, Surjawati Surjawati, Rosyati Rosyati

  15-26

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  Abstract View: 65, PDF Download: 44, DOI : https://doi.org/10.33062/ajb.v8i01.18
  

• Sales Volatility, Operating Cash Flow Volatility, Debt, and Firm Size on Future Earnings Persistence

  Nicholas Renaldo, Sudarno, Andi, Kristy Veronica, Marice Br Hutahuruk

  27-38

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  Abstract View: 156, PDF Download: 130, DOI : https://doi.org/10.33062/ajb.v8i01.19
  

• RE-UNDERSTANDING AND RE-MEANING OF MOHAMMED’S MAQASID SHARIA INDEX

  Gemelthree Ardiatus Subekti, Hamidah, Astuti Dola Bastina

  39-54

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  Abstract View: 59, PDF Download: 74, DOI : https://doi.org/10.33062/ajb.v8i01.20
  

• The Effect of Audit Opinion, Audit Tenure and Office of Public Accountant (OPA) size on Stock Price (Study of Properties & Real Estate Companies listed on the IDX)

  Indar Khaerunnisa, Amrulloh Amrulloh

  55-72

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  Abstract View: 100, PDF Download: 222, DOI : https://doi.org/10.33062/ajb.v8i01.21
  

• The Role of Green Accounting Through the Implementation of Carbon Taxes as an Instrument for Climate Change Mitigation in Indonesia

  Bambang Ahmad Indarto, Dwi Ari Ani

  73-84

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  Abstract View: 295, PDF Download: 274, DOI : https://doi.org/10.33062/ajb.v8i01.24
  

• Analysis of the Flow of Money Flow of Goods in the Context of Proving Defective Tax Invoices against Tax Auditor Findings in 2019

  Abdul Rosid, Darwin Marasi Purba, Rizki Ahmad Fauzi

  85-98

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  Abstract View: 82, PDF Download: 62, DOI : https://doi.org/10.33062/ajb.v8i01.28