Vol. 4 No. 2 (2026): Accounting Research Journal (March 2026-Aug 2026)

Articles

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  Determinants of MSME Income: The Role of Capital, Education Level, and Financial Literacy in Manufacturing MSMEs

  Gilbert Johan Martin Sinaga

  1-17

  • pdf
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  Financial Conditions and Audit Report Lag: Evidence from Indonesia’s Non-Primary Consumer Sector

  Enos Parlindungan Nainggolan, Gilbert Johan Martin Sinaga

  18-34

  • pdf
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  A ANALISIS KINERJA KEUANGAN PERUSAHAAN PENERBANGAN PRA DAN PASCA PANDEMI COVID-19 ANALISIS KINERJA KEUANGAN PERUSAHAAN PENERBANGAN PRA DAN PASCA PANDEMI COVID-19

  Debora Tri Oktarina Phety, Kusnadi Kibet Lesmana, Annisa Mutaharoh

  35-43

  • pdf
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  THE EFFECT OF TAX POLICY ON BUSINESS MARKETING STRATEGY ACTIVITES IN INDOMARET, BANDUNG REGENCY

  Risma Budianingsih, Asep Mulyana, Eti Rahmawati

  44-51

  • pdf
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  THE EFFECT OF PROMOTION COSTS AND GENERAL ADMINISTRATION COSTS ON NET PROFIT IN COSMETICS AND HOUSEHOLD NEEDS COMPANIES

  ASEP MULYANA, Fadil Habiburahman

  52-76

  • pdf