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

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

DOI: https://doi.org/10.56244/accrual.v4i2

Published: 04-05-2026

Articles

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

Gilbert Johan Martin Sinaga

1-17
- pdf
Abstract View: 13 pdf Download
Financial Conditions and Audit Report Lag: Evidence from Indonesia’s Non-Primary Consumer Sector

Enos Parlindungan Nainggolan, Gilbert Johan Martin Sinaga

18-34
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Abstract View: 6 pdf Download
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
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Abstract View: 5 pdf Download
THE EFFECT OF TAX POLICY ON BUSINESS MARKETING STRATEGY ACTIVITES IN INDOMARET, BANDUNG REGENCY

Risma Budianingsih, Asep Mulyana, Eti Rahmawati

44-51
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Abstract View: 4 pdf Download
THE EFFECT OF PROMOTION COSTS AND GENERAL ADMINISTRATION COSTS ON NET PROFIT IN COSMETICS AND HOUSEHOLD NEEDS COMPANIES

ASEP MULYANA, Fadil Habiburahman

52-76
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Abstract View: 5 pdf Download