Vol. 2 No. 2 (2025): May

Published: 2025-05-03

This issue is available online since 3 May 2025 for regular issue of May 2025. All articles in this issue (3 literature reviews and 9 original research articles) were written by 32 authors mainly from Indonesia and Afghanistan.

 

 (Download Full Issue)

Articles
The Role of Learning Experience and Religiosity on the Interest of Accounting Students to Pursue a Career in Islamic Financial Institutions
Yoni Saskia*, Madani Hatta
Download PDF
View :
253
Download :
126
Pages :
113-126
The Role of Learning Experience and Religiosity on the Interest of Accounting Students to Pursue a Career in Islamic Financial Institutions
Yoni Saskia*, Madani Hatta
Download PDF
View: 253 Download: 126 Page: 113-126
Artificial Intelligence for Cybersecurity: A Comprehensive Analysis of Algorithms, Frameworks, and Real-World Applications
Saidamin Sajid*, Eid Mohammad Ibrahimi, Baryali Raoufi
Download PDF
View :
259
Download :
163
Pages :
127-138
Artificial Intelligence for Cybersecurity: A Comprehensive Analysis of Algorithms, Frameworks, and Real-World Applications
Saidamin Sajid*, Eid Mohammad Ibrahimi, Baryali Raoufi
Download PDF
View: 259 Download: 163 Page: 127-138
Application of Classification Algorithm on Financial Data to Improve Financial Distress Prediction
Dea Amellia Kartika Dewi*, Sriwidharmanely
Download PDF
View :
226
Download :
102
Pages :
139-156
Application of Classification Algorithm on Financial Data to Improve Financial Distress Prediction
Dea Amellia Kartika Dewi*, Sriwidharmanely
Download PDF
View: 226 Download: 102 Page: 139-156
The Influence of Audit Experience, Audit Digitalization, Audit Fees and Quality of Audit Results as Intervening Variables on Survey Audit Performance at Public Accounting Firms in Central Java
Djoko Kristianto*, Hani Dyah Avianty
Download PDF
View :
426
Download :
74
Pages :
157-166
The Influence of Audit Experience, Audit Digitalization, Audit Fees and Quality of Audit Results as Intervening Variables on Survey Audit Performance at Public Accounting Firms in Central Java
Djoko Kristianto*, Hani Dyah Avianty
Download PDF
View: 426 Download: 74 Page: 157-166
The Effect of Internal Control, Risk Management, and Whistleblowing Systems on Fraud Prevention
Dea Marseli*, Novitasari
Download PDF
View :
238
Download :
148
Pages :
167-178
The Effect of Internal Control, Risk Management, and Whistleblowing Systems on Fraud Prevention
Dea Marseli*, Novitasari
Download PDF
View: 238 Download: 148 Page: 167-178
Key Performance Indicators and Employee Performance: A Systematic Literature Review
Cindy Pramita*, Rikardus Kurnia Lango, Sopiah, Ludi Wishnu Wardhana
Download PDF
View :
197
Download :
179
Pages :
179-187
Key Performance Indicators and Employee Performance: A Systematic Literature Review
Cindy Pramita*, Rikardus Kurnia Lango, Sopiah, Ludi Wishnu Wardhana
Download PDF
View: 197 Download: 179 Page: 179-187
The Strategic Role of Machine learning Algorithms in Bolstering Cybersecurity and Resilience
Khudai Qul Khaliqyar*, Navid Bikzad, Abdul Qadir Nasimi
Download PDF
View :
186
Download :
73
Pages :
188-202
The Strategic Role of Machine learning Algorithms in Bolstering Cybersecurity and Resilience
Khudai Qul Khaliqyar*, Navid Bikzad, Abdul Qadir Nasimi
Download PDF
View: 186 Download: 73 Page: 188-202
Accounting Students' Perceptions of a Career as a Public Accountant: Job Market Considerations, Work Environment, Workload, and Financial Rewards
Amanda Putri Dwi Anjani*, Herawansyah, Baihaqi
Download PDF
View :
191
Download :
94
Pages :
203-214
Accounting Students' Perceptions of a Career as a Public Accountant: Job Market Considerations, Work Environment, Workload, and Financial Rewards
Amanda Putri Dwi Anjani*, Herawansyah, Baihaqi
Download PDF
View: 191 Download: 94 Page: 203-214
Artificial Intelligence in Cybersecurity: A Comparative Study of Threat Detection Algorithms
Shir Ahmad Hamidi*, Ali Mohammad Amiri, Hedayatullah Shujaee
Download PDF
View :
158
Download :
172
Pages :
215-228
Artificial Intelligence in Cybersecurity: A Comparative Study of Threat Detection Algorithms
Shir Ahmad Hamidi*, Ali Mohammad Amiri, Hedayatullah Shujaee
Download PDF
View: 158 Download: 172 Page: 215-228
Analysis of Sales Budget Preparation in Preparing Production Cost Budgets (A Study of Home Industry UD Usaha Jaya)
Dion Yanuarmawan*, Veri Hardinansyah Dja’far
Download PDF
View :
171
Download :
130
Pages :
229-243
Analysis of Sales Budget Preparation in Preparing Production Cost Budgets (A Study of Home Industry UD Usaha Jaya)
Dion Yanuarmawan*, Veri Hardinansyah Dja’far
Download PDF
View: 171 Download: 130 Page: 229-243
The Effect of Current Ratio (CR) and Debt To Equity Ratio (DER) on Return on Assets (RoA) in Pharmaceutical Subsector Companies Listed on the Indonesian Stock Exchange (IDX) 2020-2023 Period
Wahyu Indah Mursalini, Nurhayati, Muhamad Azen*
Download PDF
View :
137
Download :
58
Pages :
244-250
The Effect of Current Ratio (CR) and Debt To Equity Ratio (DER) on Return on Assets (RoA) in Pharmaceutical Subsector Companies Listed on the Indonesian Stock Exchange (IDX) 2020-2023 Period
Wahyu Indah Mursalini, Nurhayati, Muhamad Azen*
Download PDF
View: 137 Download: 58 Page: 244-250
Financial Access and Financial Literacy on the Performance of MSMEs in Solok City
Seflidiana Roza, Esi Sriyanti, Althaf Naufal Zahran*
Download PDF
View :
134
Download :
58
Pages :
251-261
Financial Access and Financial Literacy on the Performance of MSMEs in Solok City
Seflidiana Roza, Esi Sriyanti, Althaf Naufal Zahran*
Download PDF
View: 134 Download: 58 Page: 251-261