Vol 1 No 1 (2026): April

Articles

• The Effectiveness of the Accounting Information System for Sales and Cash Receipts in Enhancing Internal Control: A Case Study of CV. House of Jesho, Semarang, Indonesia 199 97

  Handini, Willyanto Kartiko Kusumo (Penulis)

  1-23

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• The Effects of Profitability, Financial Risk, and Firm Value on Income Smoothing Practices 86 35

  Nadia Ekatheana Rachmadanti, Tri Rinawati (Penulis)

  24-46

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• The Effectiveness of Internal Control over Distribution Channels and Service Quality in Supporting Sales Performance at the Evolene Agency in Semarang 80 27

  Naini Rizka Amalia, Sela Putri Artila, Nisa Novia Avien Christy (Penulis)

  63 - 92

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• The Influence of the Implementation of Financial Accounting Standards (SAK EMKM), the Utilization of Accounting Information Systems, and Human Resource Competence on the Quality of MSME Financial Reports in the Culinary Sector 91 28

  Ika Swasti Putri, Dwi Oktaviani (Penulis)

  93 - 113

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• Determinants of MSME Financial Performance in The Digital Era: The Influence of E-Commerce, Accounting Information Systems, and Financial Literacy 139 50

  Mutiara Azmi Salsabila, Ayu Nurafni Octavia (Penulis)

  47-62

  • PDF (Inggris)