Vol 8, No 2 (2025)

DOI: http://dx.doi.org/10.21043/aktsar.v8i2

Table of Contents

Articles

Cash Waqf Accountability and Digital Technology in West Sumatera: A Case Study
Gusrianti Gusrianti, Rahmadya Syafitri
PDF
147-167
The Impact of Auditors' Professional Judgment and the Whistleblowing System on the Disclosure of Financial Management Fraud in Local Government: Evidence from BPK Representatives in Central Java, Indonesia.
Nassol Fikriyah, Irsad Andriyanto
PDF
168-181
The Effect of ESG Disclosure on Firm Value: The Moderating Role of The Reporting Format
Awaliyatu Khoirunnisa, Dwi Putri Restuti
PDF
182-199
Audit as a Catalyst: Enhancing the Impact of Sustainable Management Accounting on Islamic Bank Performance
Hermaya Ompusunggu, Ita Mustika, Maya Richmayati, Khadijah Khadijah, Sasmita Yuniati
PDF
200-215
Gender Diversity dan Independensi Dewan Pengawas: Dampaknya Terhadap Kinerja Pasar Bank Syariah di Indonesia
Andi Ayu Frihatni, Abdul Hamid, Hasfriani Mardatillah
PDF
216-237
Meningkatkan Kinerja Keuangan dan Keberlanjutan Melalui Penerapan E-Commerce dan Media Sosial di Kalangan Usaha Kecil dan Menengah (UKM)
Hastin Tri Utami, Puji Lestari, Eliada Herwiyanti, Agung Praptapa
PDF
238-259
Interpreting Waqf Accountability from The Perspective of Indonesian Waqf Managers
Ade Irma Suryani Lating, Ratna Anggraini Aripratiwi, Mohammad Dliyaul Muflihin, Febry Fabian Susanto, Muhammad Auliya' Nurul Ilmi
PDF
260-276