KOMPARTEMEN, Vol. 23 No.1, Maret 2025

Published: 2025-03-31

Artikel

  • Machiavellianisme, Kecerdasan Emosional, Locus of Control, serta Pengaruhnya terhadap Perilaku Etis Auditor

    Indiana Farid Martadi, Roebiandini Soemantri, Devianti Yunita Harahap
    1-15
    DOI: https://doi.org/10.30595/kompartemen.v23i1.24229

  • Struktur Dewan Direksi dan Insider Trading

    Aulia Herdiani, Ruei-Shian Wu
    17-27
    DOI: https://doi.org/10.30595/kompartemen.v23i1.25898

  • Kesiapan Perguruan Tinggi Swasta Mengadopsi Blockchain dalam Sistem Informasi Akuntansi: Perspektif Technology-Organization-Environment

    Lingga Febrianda, Suryo Pratolo
    29-42
    DOI: https://doi.org/10.30595/kompartemen.v23i1.24544

  • Strategi Transformasi Kualitas Laporan Keuangan Pemerintah Daerah

    Sri Widodo, Monika Kurnia Sari, Wiyasto Dwi Handono
    43-51
    DOI: https://doi.org/10.30595/kompartemen.v23i1.21932

  • Fraudulent Financial Reporting Reviewed from The Perspective of Hexagon Fraud Theory: A Study of Companies Received Special Notation from BEI

    Mishola Esnawati, Dona Primasari, Siti Maghfiroh
    53-60
    DOI: https://doi.org/10.30595/kompartemen.v23i1.24419

  • Mengoptimalkan Digitalisasi UMKM: Peran Kompetensi SDM, Skala Usaha dan Fasilitas Infrastruktur

    Yuhanis Ladewi, Nina Sabrina, Summi Ayati
    61-71
    DOI: https://doi.org/10.30595/kompartemen.v23i1.25624

  • Compensation! Is It the Key to Improving Employee Performance and Commitment in the VUCA Era?

    Muhammad Adhimawan Wijaya, Dewi Hudiyah, R. Augia Putrie, A. Falahhuddin
    73-84
    DOI: https://doi.org/10.30595/kompartemen.v23i1.24968

  • Analisis atas Kinerja Finansial Klub Sepak Bola Profesional Bali United FC dengan Pendekatan Accounting-Based dan Market-Based Measure

    Heri Widodo, Kirani Safitri Agustin
    85-95
    DOI: https://doi.org/10.30595/kompartemen.v23i1.24271

  • Factors Influencing The Use of Cloud Accounting in MSMEs in Bengkulu City

    Vika Fitranita, Kirana Excelsa, Baihaqi Baihaqi
    97-107
    DOI: https://doi.org/10.30595/kompartemen.v23i1.25663

  • Financial Distress Memoderasi Pengaruh Profitabilitas dan Leverage terhadap Tax Avoidance

    Sandra Putri Ningrum Ngau, Yohanes Cores Seralurin, Kurniawan Patma, Victor Pattiasina
    109-121
    DOI: https://doi.org/10.30595/kompartemen.v23i1.23055

  • The Effect of Village Financial Report Presentation and Individual Morality on Fraud Prevention in Village Fund Management

    Lidia Mawikere, Rivanda Injil Gabriel Loupatty
    123-133
    DOI: https://doi.org/10.30595/kompartemen.v23i1.25665