Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): Reviu Akuntansi Kontemporer Indonesia

View Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): Reviu Akuntansi Kontemporer Indonesia
Published: 2026-01-31

Articles

  • Implikasi Komparatif Penerapan PSAK 239 dan PSAK 109 terhadap Penyajian Intrumen Keuangan Emiten BEI

    Muh. Azhar, Antong, Halim Usman
    1-16
    DOI: https://doi.org/10.30595/ratio.v7i1.28601

  • Analisis Flypaper Effect : Dampak PAD dan DAU Terhadap Kemandirian Keuangan Daerah Provinsi Sulawesi Selatan

    Reski Pormadinah Imran, Halim Usman, Sultan
    17-28
    DOI: https://doi.org/10.30595/ratio.v7i1.28608

  • Analisis Kinerja Pemerintah Daerah Menggunakan Data Envelopment Analysis (DEA) dalam Perspektif Audit Kinerja

    Mutmainna Sarita Bandaso, Junaidi, Rahmawati
    29-42
    DOI: https://doi.org/10.30595/ratio.v7i1.28609

  • Analisa Tingkat Literasi Keuangan dan Sumber Daya Manusia dalam Meningkatkan Manajemen Keuangan UMKM melalui Kinerja Keuangan

    Dea Mirela, Junaedi, Riyanti
    43-76
    DOI: https://doi.org/10.30595/ratio.v7i1.28681

  • Peran Profitabilitas Dalam Memoderasi Pengaruh Debt Covenant, Insentif Pajak, Dan Institutional Ownership Terhadap Konservatisme Akuntansi

    Lydya, Ernie Riswandari
    77-91
    DOI: https://doi.org/10.30595/ratio.v7i1.28779

  • Is Digitalizaion Really Enchance SMEs Financial Performance? Empirical Evidence from Bangka Belitung

    Muhammad Qomaruddin Ridwan, Rulyanti Susi Wardhani, Alim Bahri, Darus Altin, Karmawan Karmawan, Alfiany Alim Imro'ah
    92-100
    DOI: https://doi.org/10.30595/ratio.v7i1.28133

  • Islamic Financing and Economic Growth in Nigeria: The Moderating Role of Corruption

    Abdulkadir Sadiq
    101-113
    DOI: https://doi.org/10.30595/ratio.v7i1.28073

  • The Influence Of Motivation And Social Support On The Decision To Work Abroad

    Happy Puspita, Habiburrahman, Haninun
    114-122
    DOI: https://doi.org/10.30595/ratio.v7i1.29972

  • The Influence Of Leadership And Work Discipline On The Performance Of Employees At The Department Of Transportation, South Lampung Regency

    Djuanda, Habiburahman, Haninun
    123-132
    DOI: https://doi.org/10.30595/ratio.v7i1.29974

  • Analysis of The Effect of Ethical Beliefs and Accounting Literacy in Improving Self-Efficacy and Performance of MSMES

    Citra Amalia, Junaidi Junaidi, Sahrir Sahrir
    133-146
    DOI: https://doi.org/10.30595/ratio.v7i1.30061