Worksheet : Jurnal Akuntansi
type: channel
description: P-ISSN : 2808-8557 E-ISSN : 2808-8573 DOI : 10.46576/wjs Jurnal ini dikelola oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Dharmawangsa, Medan. Jurnal ini Terbit pertama kali pada bulan November 2021. Jurnal Ini merupakan peer-reviewed journal yang mempublikasikan artikel-artikel ilmiah dalam bidang Akuntansi. Artikel-artikel yang dipublikasikan di Jurnal Akuntansi meliputi hasil penelitian ilmiah asli (prioritas utama), artikel ulasan ilmiah yang bersifat baru (tidak prioritas), serta hasil kajian dalam bidang akuntansi. Mulai dari Tahun 2026 Frekuensi Terbitan berubah menjadi 4 bulanan menjadi April, Agustus dan Desember. Berdasarkan Surat Kementerian Pendidikan, Kebudayaan, Riset dan Teknologi, Direktorat Jenderal Pendidikan Tinggi Riset dan Teknologi Nomor 0173/C3/DT.05.00/2025 Perihal Pemberitahuan Hasil Akreditasi Jurnal Ilmiah Periode I Tahun 2025 diinformasikan Worksheet : Jurnal Akuntansi memperoleh Akreditasi Baru Peringkat 4 mulai Volume 1 Nomor 2 Tahun 2022 sampai Volume 6 Nomor 1 Tahun 2027. Berikut lampiran surat dapat didownload Disini
publisher: UNIVERSITAS DHARMAWANGSA
language: en-US
publication name: Worksheet : Jurnal Akuntansi
issn: 2808-8557
items: Cover Jurnal
items: Daftar Isi
items: PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN KEPMENDESA PDTT NOMOR 136 PADA BUMDES MARITIM JAYA KABUPATEN TANAH BUMBU TAHUN 2024
items: Analisis Kondisi Keuangan Kabupaten Kota di Provinsi Sumatera Utara
items: DETERMINASI FINANCIAL DISTRESS PADA PERUSAHAAN FARMASI DI INDONESIA
items: UNLOCKING FIRM VALUE THROUGH CORPORATE GOVERNANCE : EMPIRICAL EVIDENCE FROM INDONESIA’S BASIC MATERIAL INDUSTRY
items: DETERMINANTS OF ISLAMIC SOCIAL REPORTING IN ISLAMIC BANKS ACROSS ASEAN COUNTRIES
items: ACCOUNTING FOR ISLAMIC SOCIAL FINANCE AND INCLUSIVE GROWTH IN INDONESIA
items: https://jurnal.dharmawangsa.ac.id/index.php/worksheet/article/view/8277
items: PERAN AMBIGUITAS DALAM MEMODERASI PENGARUH PENGALAMAN, KECERDASAN EMOSIONAL DAN ETIKA PROFESI TERHADAP KUALITAS AUDIT PADA AUDITOR INTERNAL BPR DI PROVINSI JAWA TENGAH
items: Eco-Reporting Kopi : Inovasi Laporan Keuangan UMKM Berbasis Dampak Sosial dan Lingkungan Untuk Usaha Berkelanjutan Pada CV. Mandiri Kopi
items: Analisis Transformasi Pengelolaan Keuangan Digital BUMDES Menuju Ekonomi Berkelanjutan Pada BUMDES Mekar Jaya Abadi Sei Limbat
items: Pemanfaatan Akuntansi Manajemen dalam Meningkatkan Efektivitas Pengelolaan Usaha Kecil di Kota Medan
items: Detecting Financial Reporting Fraud through the Fraud Pentagon Approach
items: Pengaruh kepemilikan majerial,kepemilikan institusional, kualitas audit dan intelektual capital terhadap integritas laporan keuangan
items: GENDER,GROWTH, AND EARNINGS QUALITY:POTRET LAPORAN KEUANGAN SEKTOR KESEHATAN 2021-2024
items: Sustainable Development Goals: Peran Blue Economy dan Digital Accounting Pada Pengembangan UMKM Pesisir Kabupaten Serdang Bedagai
items: FUNGSI AUDIT INTERNAL DALAM MENEKAN KESALAHAN LAPORAN KEUANGAN HARIAN TOKO RITEL “IS”
items: Model Mediasi Skeptisisme Profesional dalam Digitalisasi Pelaporan Keuangan dan Kualitas Laporan Keuangan Digital
items: the development of tax policies and education, as well as to contribute to improving tax compliance within state-owned enterprises, especially PT Pos Indonesia (Persero) Gunungsitoli.
items: PENGARUH FINANCIAL DISTRESS, AUDIT TENURE, UKURAN PERUSAHAAN TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN TRASPORTASI DAN LOGISTIK
items: PENGARUH TEKANAN EKSTERNAL DAN AGRESIVITAS PAJAK TERHADAP KECURANGAN LAPORAN KEUANGAN
items: ANALISIS PENGARUH FINANCIAL TECHNOLOGY TERHADAP PENDAPATAN USAHA UMKM DI GEDONG KECAMATAN PASAR REBO KOTA JAKARTA
items: Variasi Metode Pengajaran Dosen melalu Materi Manajemen Keuangan Berbasis Animasi Pada Program Studi Akuntansi Universitas Dharmawangsa Medan
items: Pengaruh Good Corporate Governance Dan Corporate Social Responsibility Terhadap Nilai Perusahaan Di Sektor Industri Dasar Dan Kimia Yang Terdaftar Di BEI Periode 2020-2024
items: PENGARUH STRUKTUR MODAL, RISIKO BISNIS, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Kasus pada Perusahaan Sektor Teknologi yang terdaftar di Bursa Efek Indonesia Periode 2021-2024)
items: PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
items: PENGARUH PERENCANAAN ANGGARAN, PELAKSANAAN ANGGARAN, DAN KUALITAS KINERJA SDM TERHADAP TINGKAT PENYERAPAN ANGGARAN DI DIREKTORAT JENDERAL X TAHUN ANGGARAN 2024
items: KAMUFLASE PRINSIP AKUNTANSI SYARIAH TERHADAP PENGELOLAAN KEUANGAN KSPPS KOTA BOJONEGORO DALAM PERSPEKTIF ULAMA KHOS​​
items: ANALISIS STRATEGI PENINGKATAN NILAI PERUSAHAAN PADA BANK DIGITAL DI INDONESIA
items: PENGARUH E-COMMERCE, LOCUS OF CONTROL, DAN LITERASI KEUANGAN TERHADAP KINERJA KEUANGAN UMKM (STUDI KASUS PADA UMKM DI KOTA BANDAR LAMPUNG)
items: Faktor - Faktor yang Mempengaruhi Niat Penggunaan Paylater Dengan Literasi Keuangan Sebagai Variabel Moderasi
items: DAMPAK PERTUMBUHAN EKONOMI, PROFITABILITAS, RISIKO KREDIT, DAN MODAL INTELEKTUAL TERHADAP PERTUMBUHAN KREDIT PADA BANK UMUM KBMI 3 DI INDONESIA
items: DINAMIKA FREE FLOAT DAN EFISIENSI HARGA PASCA IPO: PERAN MODERASI REPUTASI UNDERWRITER
items: Determinasi Return Saham : Peran Struktur Modal dan Nilai Perusahaan
items: PENGARUH KINERJA ESG, GREEN INNOVATION, ECO-EFFICIENCY MEMODERASI PROFITABILITAS TERHADAP NILAI PERUSAHAAN
items: Pengaruh Implementasi Akuntansi Hijau terhadap Kinerja Keuangan dan Keberlanjutan Perusahaan di Sektor Manufaktur di Indonesia

Cover Jurnal
type: item
description: Cover Jurnal
creator: Cover Jurnal
rights: Copyright (c) 2026 Cover Jurnal https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-01
publication date: 2026-04-01
volume: 5
number: 2
doi: 10.46576/wjs.v5i2.8498

Daftar Isi
type: item
description: Daftar Isi
creator: Daftar Isi
rights: Copyright (c) 2026 Daftar Isi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-01
publication date: 2026-04-01
volume: 5
number: 2
doi: 10.46576/wjs.v5i2.8499

PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN KEPMENDESA PDTT NOMOR 136 PADA BUMDES MARITIM JAYA KABUPATEN TANAH BUMBU TAHUN 2024
type: item
description: Transparent and accountable financial management is an essential requirement for the sustainability of Village-Owned Enterprises (BUMDes) towards improving the rural economy institutions. Many BUMDes, however, remain challenged in organizing proper financial reporting in accordance with established standards, including BUMDes Maritim Jaya in Tanah Bumbu Regency. This study focuses on explaining the steps involved in preparing financial reports at BUMDes Maritim Jaya based on the Ministry of Village, Development of Disadvantaged Regions, and Transmigration Regulation Number 136 of 2022 concerning Guidelines for Preparing BUMDes Financial Reports. A qualitative descriptive method with quantitative data was employed, using observation and documentation techniques for data collection. The results indicate that after assistance and the implementation of standardized financial report formats, all financial transactions were recorded systematically, fixed assets were inventoried and depreciated, and comprehensive financial reports—including income statements, changes in equity, financial position reports, and notes to the financial statements—were successfully prepared. The application of these standards contributed to enhancing transparency and accountability in BUMDes financial management. Nevertheless, BUMDes Maritim Jaya still experienced losses as revenues were insufficient to cover operational expenses and asset depreciation. This study is projected to provide a useful reference for applying accounting standards at the village level and to strengthen BUMDes financial governance.
creator: Endang Permata Sari
creator: Noor Amelia
creator: Rizky Mega Arini
creator: Deafatunnizwa Ulfida
creator: Muhammad Akbar
rights: Copyright (c) 2026 Endang Permata Sari https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-01
publication date: 2026-04-01
volume: 5
number: 2
starting page: 470
ending page: 477
doi: 10.46576/wjs.v5i2.7175

Analisis Kondisi Keuangan Kabupaten Kota di Provinsi Sumatera Utara
type: item
description: Regional finance is a fundamental aspect in supporting economic development and improving the welfare of the community in a region. The management of regional finances reflects the ability of local governments to plan, implement, and account for all financial activities efficiently and transparently. The aim of this study is to analyze the financial condition of regencies and cities in the Aceh Province. This study uses a qualitative descriptive method with secondary data sourced from reports of the Regional Finance and Asset Agency (BPKA) of North Sumatra Province and the Central Statistics Agency (BPS). The indicators used to assess financial conditions are service solvency, financial flexibility. The research found that the financial condition of regencies and cities in North Sumatra Province shows that only one regency/city, Asahan, has a poor financial condition. Meanwhile, 14 regencies/cities have a moderate financial condition. The good category is held by 4 regencies/cities (Medan, West Pakpak, Pematang Siantar, and Sibolga). This study can serve as a policy recommendation for improving financial management in regencies/cities in North Sumatra Province. Keywords : Financial Condition; Service Solvency; Financial Flexibility; Financial Independence; North Sumatra Province
creator: Laelisneni, Laelisneni
creator: Lily Karlina Nasution
creator: Mayang Murni
creator: Agustina Nurul Fajriah
creator: Nurlela Nurlela
rights: Copyright (c) 2026 Laelisneni, Laelisneni, Lily Karlina Nasution, Mayang Murni, Agustina Nurul Fajriah, Nurlela Nurlela https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-01
publication date: 2026-04-01
volume: 5
number: 2
starting page: 478
ending page: 484
doi: 10.46576/wjs.v5i2.8046

DETERMINASI FINANCIAL DISTRESS PADA PERUSAHAAN FARMASI DI INDONESIA
type: item
description: The volatility experienced by pharmaceutical companies during and after the COVID-19 pandemic has intensified operational and financial pressures, raising concerns regarding financial sustainability and the potential for financial distress. This study aims to analyze the effect of profitability, leverage, and liquidity on financial distress in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Employing a quantitative approach with an associative causal design, the research uses purposive sampling to obtain 11 companies with 55 firm-year observations. Financial distress is measured using the Altman Z-Score Model, while profitability, leverage, and liquidity are represented by Return on Equity (ROE), Long-Term Debt to Equity Ratio (LDER), and Cash Ratio (CAR). Panel data regression with the Fixed Effect Model (FEM) and robust standard errors is applied to analyze the relationships among variables. The results reveal that profitability and leverage do not significantly affect financial distress, whereas liquidity has a significant negative effect, indicating that firms with stronger short-term liquidity are less exposed to financial instability. These findings imply that maintaining adequate liquidity is a key strategy for enhancing financial resilience in the pharmaceutical industry, especially in periods of heightened uncertainty.
creator: Trixi Farhan Yaziq
creator: Nining Ika Wahyuni
creator: Oktaviani Ari Wardhaningrum
rights: Copyright (c) 2026 Trixi Farhan Yaziq, Nining Ika Wahyuni, Oktaviani Ari Wardhaningrum https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-01
publication date: 2026-04-01
volume: 5
number: 2
starting page: 485
ending page: 497
doi: 10.46576/wjs.v5i2.8074

UNLOCKING FIRM VALUE THROUGH CORPORATE GOVERNANCE : EMPIRICAL EVIDENCE FROM INDONESIA’S BASIC MATERIAL INDUSTRY
type: item
description: This study aims to analyze the effect of corporate governance implementation on firm value in the basic materials sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. The independent variables include institutional ownership (IO), board of directors diligence (BDD), independent commissioners (IC), and audit committees(AC). The dependent variable, firm value, is measured using the Tobin’s Q ratio. This study employs a quantitative approach with multiple linear regression analysis. The sample was selected purposively, comprising 61 companies over 4 years of observation, yielding 244 data points. The results show that audit committees have a positive and significant effect. In contrast, institutional ownership, board of directors diligence, and independent commissioners do not have a significant effect on firm value.
creator: Munawarah Munawarah
creator: Gracelely A. Situmorang
creator: May Hana Bilqis Rangkuti
rights: Copyright (c) 2026 Munawarah Munawarah, Gracelely A. Situmorang, May Hana Bilqis Rangkuti https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-01
publication date: 2026-04-01
volume: 5
number: 2
starting page: 498
ending page: 508
doi: 10.46576/wjs.v5i2.8189

DETERMINANTS OF ISLAMIC SOCIAL REPORTING IN ISLAMIC BANKS ACROSS ASEAN COUNTRIES
type: item
description: This study investigates the influence of profitability, third-party funds, and the Sharia supervisory board on Islamic Social Reporting (ISR) among ASEAN countries over the period 2022–2024. This study employs a quantitative approach using secondary data from Islamic banks in ASEAN countries during the period 2022–2024. The samples were selected using a purposive sampling technique, resulting in 51 observations, and the data were analyzed using panel data analysis with the assistance of E-Views software. This study found that profitability has no significant effect on ISR, third-party funds have a positive effect on ISR, and the Sharia Supervisory Board has no significant effect on ISR. This study has several limitations, including a short observation period (2022–2024) and a limited set of variables focusing only on financial and governance factors. Additionally, the ISR measurement relies on content analysis of annual reports, which may involve subjectivity and overlook the quality of disclosures. Future research is recommended to extend the study period, include additional variables, and broaden the sample scope to obtain more comprehensive and representative insights into ISR practices across ASEAN. Furthermore, a qualitative approach to examining the role of the Sharia Supervisory Board (SSB) is suggested to better understand its influence on the quality and depth of social reporting.
creator: Rindy Dwi Ladista
creator: Aryan Danil Mirza BR
creator: Retno Yuni Nur Susilowati
rights: Copyright (c) 2026 Rindy Dwi Ladista, Aryan Danil Mirza BR, Retno Yuni Nur Susilowati https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-01
publication date: 2026-04-01
volume: 5
number: 2
starting page: 509
ending page: 521
doi: 10.46576/wjs.v5i2.8202

ACCOUNTING FOR ISLAMIC SOCIAL FINANCE AND INCLUSIVE GROWTH IN INDONESIA
type: item
description: Indonesia faces multidimensional challenges in escaping the middle-income trap and attaining high-income status by 2045. Although economic growth has been relatively stable (averaging 4.9% from 2000 to 2022), poverty reduction has plateaued at around 10%, indicating that growth has not been sufficiently inclusive. In parallel, Indonesia—home to the world’s largest Muslim population and ranked first in the 2021 World Giving Index—has substantial potential to scale Islamic Social Finance (ISF).Using a Systematic Literature Review (SLR), this article critically examines the strategic role of key ISF instruments—zakat, infaq/sadaqah, and waqf—in poverty alleviation, inequality reduction, and inclusive development in Indonesia, with particular emphasis on the accounting dimensions of recognition, measurement, reporting, and accountability. The review indicates that the estimated national zakat potential of IDR 327 trillion could finance up to 76% of the government’s social protection budget. In addition, cash waqf provides a sustainable social investment model that can support long-term funding for education, health, and MSME empowerment. However, ISF optimization remains constrained by low literacy, fragmented governance, limited transparency, and weak policy integration—issues that are closely linked to the quality of financial reporting, disclosure practices, internal control systems, audit/assurance, and governance mechanisms within ISF institutions. This study concludes that ISF should be positioned not merely as philanthropy, but as an accountable, measurable socio-economic instrument that complements public fiscal policy, strengthens the social protection architecture, and supports the achievement of an equitable “Golden Indonesia 2045.”
creator: Muhammad Putra Aprullah
creator: Raida Fuadi
creator: Rita Meutia
creator: Indrayani Indrayani
creator: Muhammad Sayuthi
creator: Agus Adria
creator: Salsabilla Julnadi
creator: Zahara Zahara
rights: Copyright (c) 2026 Muhammad Putra Aprullah, Raida Fuadi, Rita Meutia, Indrayani Indrayani, Muhammad Sayuthi, Agus Adria, Salsabilla Julnadi, Zahara Zahara https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-01
publication date: 2026-04-01
volume: 5
number: 2
starting page: 522
ending page: 532
doi: 10.46576/wjs.v5i2.8272

https://jurnal.dharmawangsa.ac.id/index.php/worksheet/article/view/8277
type: item
title: PENGARUH RASIO PROFITABILITAS, RASIO AKTIVITAS TERHADAP FINANSIAL DISTRESS DENGAN TAX AVOIDANCE SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Sektor Properties dan Real Estate yang Terdaftar di BEI Tahun 2020-2024)
description: This study is motivated by the increasing financial vulnerability of property and real estate companies in Indonesia amid economic uncertainty, which raises the risk of financial distress. The purpose of this study is to examine the effect of profitability and activity ratios on financial distress, with tax avoidance as a moderating variable, in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Profitability is proxied by Return on Assets (ROA), activity ratio is measured using Total Asset Turnover (TATO), financial distress is assessed using the Altman Z-Score model, and tax avoidance is proxied by the Cash Effective Tax Rate (CETR). This research employs a quantitative approach using Moderated Regression Analysis (MRA). The sample is selected through purposive sampling, consisting of companies that published complete annual financial statements during the observation period. Secondary data are obtained from the official IDX website and analyzed using SPSS software. The results indicate that profitability has a positive and significant effect on financial distress, while the activity ratio has a negative and significant effect on financial distress. Furthermore, tax avoidance is proven to moderate the relationship between profitability and financial distress by weakening the effect, but it does not moderate the relationship between activity ratio and financial distress. These findings imply that tax avoidance plays a partial moderating role and highlight the importance of financial performance and tax strategies in managing financial distress risk within the property and real estate sector.
creator: Vivi Luthfiani
creator: Meutia Riany
rights: Copyright (c) 2026 Vivi Luthfiani https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-01
publication date: 2026-04-01
volume: 5
number: 2
starting page: 533
ending page: 542
doi: 10.46576/wjs.v5i2.8277

PERAN AMBIGUITAS DALAM MEMODERASI PENGARUH PENGALAMAN, KECERDASAN EMOSIONAL DAN ETIKA PROFESI TERHADAP KUALITAS AUDIT PADA AUDITOR INTERNAL BPR DI PROVINSI JAWA TENGAH
type: item
description: This research investigates the effects of auditor experience, emotional intelligence, and professional ethics on audit quality, while also testing ambiguity as a moderating factor among internal auditors of BPR institutions in Central Java Province. A quantitative design was employed using a simple random sampling technique. Primary data were gathered from 94 BPR internal auditors through structured questionnaires. The analysis was conducted using multiple linear regression together with moderation regression testing. The findings demonstrate that experience, emotional intelligence, and professional ethics each have a positive and statistically significant impact on audit quality. Furthermore, ambiguity plays a moderating role in the relationships between those three variables and audit quality. The results highlight that individual auditor attributes are critical drivers of audit quality, whereas unclear role conditions do not eliminate their influence within the internal audit setting of BPR’s. This study adds to the audit literature in the microfinance sector and offers practical insights for BPR management and regulators in designing policies to strengthen audit quality
creator: Grace Rusitha
creator: Astohar Astohar
rights: Copyright (c) 2026 Grace Rusitha, Astohar Astohar https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-01
publication date: 2026-04-01
volume: 5
number: 2
starting page: 543
ending page: 557
doi: 10.46576/wjs.v5i2.8292

Eco-Reporting Kopi : Inovasi Laporan Keuangan UMKM Berbasis Dampak Sosial dan Lingkungan Untuk Usaha Berkelanjutan Pada CV. Mandiri Kopi
type: item
description: Penelitian ini bertujuan untuk mengembangkan dan menguji model Eco-Reporting sebagai inovasi pelaporan keuangan berbasis Environmental, Social, and Governance (ESG) pada CV. Mandiri Kopi, sebuah UMKM yang bergerak di sektor agribisnis kopi. Penelitian menggunakan pendekatan deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa penerapan Eco-Reporting mampu menyajikan informasi keuangan yang lebih komprehensif dengan mengintegrasikan dimensi ekonomi, sosial, dan lingkungan. Dari sisi ekonomi, CV. Mandiri Kopi mencatat peningkatan pendapatan sebesar 250% dengan laba bersih Rp 1 Miliar. Pada dimensi lingkungan, perusahaan berhasil mengolah 5.000 kg limbah kopi menjadi pupuk organik serta menanam 2.000 bibit pohon. Sedangkan pada aspek sosial, pemberdayaan 120 petani mitra dan penyelenggaraan 240 jam pelatihan telah memberikan dampak positif bagi komunitas lokal. Hasil ini sejalan dengan teori legitimasi yang menekankan pentingnya pengungkapan informasi keberlanjutan untuk memperoleh dukungan publik. Penelitian ini menyimpulkan bahwa Eco-Reporting dapat meningkatkan transparansi, akuntabilitas, serta legitimasi sosial UMKM, sekaligus mendukung pencapaian Tujuan Pembangunan Berkelanjutan (SDGs). Penelitian selanjutnya disarankan untuk memperluas objek kajian ke berbagai sektor UMKM guna menguji konsistensi model ini pada konteks yang berbeda.
creator: Nurhaflah Soraya
creator: Rahmadani Rahmadani
creator: Khairi Anshor
creator: Devanta Abraham Tarigan
rights: Copyright (c) 2026 Nurhaflah Soraya, Rahmadani Rahmadani, Khairi Anshor, Devanta Abraham Tarigan https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-01
publication date: 2026-04-01
volume: 5
number: 2
starting page: 558
ending page: 569
doi: 10.46576/wjs.v5i2.8316

Analisis Transformasi Pengelolaan Keuangan Digital BUMDES Menuju Ekonomi Berkelanjutan Pada BUMDES Mekar Jaya Abadi Sei Limbat
type: item
description: Penelitian ini bertujuan untuk mendukung transformasi digital pengelolaan keuangan BUMDes menuju sistem yang transparan, akuntabel, dan berkelanjutan, dengan menguatkan kontribusi BUMDes dalam pembangunan ekonomi desa. Target khusus penelitian ini adalah mengidentifikasi model pengelolaan keuangan digital yang efektif, berbasis kearifan lokal, serta menyusun rekomendasi strategis bagi BUMDes Mekar Jaya Abadi di Desa Sei Limbat dalam penguatan daya saing ekonomi berbasis digital dan berkelanjutan. Penelitian ini dilakukan secara monotahun menggunakan pendekatan deskriptif kualitatif, dengan metode studi kasus dan pengumpulan data melalui wawancara mendalam, observasi lapangan, dokumentasi, dan studi literatur. Teknik analisis menggunakan model interaktif untuk memahami secara mendalam transformasi sistem keuangan yang berlangsung. Target capaian luaran untuk tahun pelaksanaan adalah terpublikasinya artikel ilmiah pada jurnal nasional terakreditasi (luaran wajib), laporan akhir penelitian, serta adanya model sistem pelaporan keuangan digital sederhana untuk BUMDes (luaran tambahan). Kegiatan inti meliputi: (1) identifikasi dan pemetaan kondisi eksisting pengelolaan keuangan BUMDes; (2) analisis efektivitas sistem digital yang digunakan; (3) penyusunan model transformasi digital berbasis keberlanjutan; dan (4) validasi hasil dengan stakeholder lokal.
creator: Rini Indahwati
creator: Erwinsyah Simanungkalit
creator: Rahmadani Rahmadani
creator: Nurhaflah Soraya
rights: Copyright (c) 2026 Rini Indahwati, Erwinsyah Simanungkalit, Rahmadani Rahmadani, Nurhaflah Soraya https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-01
publication date: 2026-04-01
volume: 5
number: 2
starting page: 570
ending page: 581
doi: 10.46576/wjs.v5i2.8317

Pemanfaatan Akuntansi Manajemen dalam Meningkatkan Efektivitas Pengelolaan Usaha Kecil di Kota Medan
type: item
description: Penelitian ini bertujuan untuk menganalisis pengaruh pemanfaatan akuntansi manajemen terhadap pengelolaan usaha kecil di Kota Medan. Pendekatan penelitian yang digunakan adalah kuantitatif dengan metode survei. Data dikumpulkan melalui kuesioner kepada 100 pelaku usaha kecil yang dipilih menggunakan teknik purposive sampling. Analisis data dilakukan dengan bantuan SPSS melalui uji validitas, uji reliabilitas, statistik deskriptif, uji asumsi klasik, serta analisis regresi linear sederhana. Hasil penelitian menunjukkan bahwa seluruh instrumen penelitian dinyatakan valid dan reliabel. Uji asumsi klasik memperlihatkan bahwa data berdistribusi normal dan tidak mengalami heteroskedastisitas, sehingga model regresi layak digunakan. Analisis regresi linear sederhana menghasilkan persamaan Y=1,214+0,712XY = 1{,}214 + 0{,}712XY=1,214+0,712X. Hasil uji t menunjukkan nilai signifikansi sebesar 0,000 (<0,05), yang mengindikasikan bahwa pemanfaatan akuntansi manajemen berpengaruh positif dan signifikan terhadap pengelolaan usaha kecil. Nilai koefisien determinasi (R²) sebesar 0,559 menunjukkan bahwa pemanfaatan akuntansi manajemen mampu menjelaskan 55,9% variasi pengelolaan usaha kecil, sementara sisanya dipengaruhi oleh faktor lain di luar model penelitian. Temuan ini menegaskan bahwa praktik akuntansi manajemen, seperti penyusunan anggaran, pencatatan dan analisis biaya, perencanaan laba, serta penggunaan informasi keuangan dalam pengambilan keputusan, memiliki peran penting dalam meningkatkan efektivitas pengelolaan usaha kecil. Penelitian ini memberikan implikasi praktis bagi pelaku usaha kecil dan pemangku kepentingan untuk mendorong penerapan akuntansi manajemen secara sederhana dan konsisten guna meningkatkan efisiensi operasional dan keberlanjutan usaha.
creator: Dame Ria Rananta Saragi
rights: Copyright (c) 2026 Dame Ria Rananta Saragi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-01
publication date: 2026-04-01
volume: 5
number: 2
starting page: 582
ending page: 592
doi: 10.46576/wjs.v5i2.8340

Detecting Financial Reporting Fraud through the Fraud Pentagon Approach
type: item
description: This study analyzes the influence of fraud pentagon elements on financial statement fraud in basic materials companies listed on the Indonesia Stock Exchange. Independent variables include financial targets, ineffective monitoring, auditor switching, director turnover, CEO photo count, and external pressure. Using a quantitative approach with multiple linear regression, the results show that financial targets have a significant positive effect on financial statement fraud (β = 0.295; sig = 0.001), indicating that performance pressure drives management to manipulate reports. Auditor switching has a significant negative effect (β = -0.169; sig = 0.033), suggesting it acts as a preventive mechanism that strengthens independence and professional skepticism. Meanwhile, ineffective monitoring (β = 0.030; sig = 0.702), director turnover (β = 0.107; sig = 0.183), CEO photo count (β = -0.068; sig = 0.390), and external pressure (β = -0.123; sig = 0.157) show no significant impact. These findings highlight that in the basic materials sector, financial targets are the dominant driver of fraudulent reporting, while other governance mechanisms such as external monitoring, board composition, and CEO narcissism fail to consistently explain fraud occurrence. This study contributes theoretically to the development of fraud pentagon theory and provides practical implications for regulators, auditors, and practitioners in designing more effective fraud prevention strategies.
creator: Siti Nor Halipah
creator: Anisa Kusumawardani
rights: Copyright (c) 2026 Siti Nor Halipah, Anisa Kusumawardani https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-01
publication date: 2026-04-01
volume: 5
number: 2
starting page: 593
ending page: 605
doi: 10.46576/wjs.v5i2.8342

Pengaruh kepemilikan majerial,kepemilikan institusional, kualitas audit dan intelektual capital terhadap integritas laporan keuangan
type: item
description: Financial statement integrity is an important indicator of the quality of financial reporting, as it reflects the reliability and honesty of accounting information presented by companies. Low financial statement integrity can reduce stakeholder trust and increase the risk of inappropriate decision-making. This study aims to examine the effect of managerial ownership, institutional ownership, audit quality, and intellectual capital on financial statement integrity. This research employs a quantitative approach using secondary data obtained from the annual financial statements of transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The sample was selected using a purposive sampling method based on predetermined criteria. Financial statement integrity is measured using accounting conservatism, managerial ownership and institutional ownership are measured by the percentage of share ownership, audit quality is measured based on public accounting firm affiliation, and intellectual capital is measured using the Value Added Intellectual Coefficient (VAIC) method. Data analysis was conducted using multiple linear regression, accompanied by classical assumption tests and hypothesis testing. The results indicate that managerial ownership and institutional ownership have a positive effect on financial statement integrity, suggesting that ownership structure plays an effective monitoring role over management. Audit quality also has a positive effect on financial statement integrity, reflecting the role of independent auditors in enhancing the credibility of financial reports. Furthermore, intellectual capital has a positive effect on financial statement integrity, indicating that effective management of intellectual assets contributes to improving the quality of corporate financial information. Keywords: managerial ownership, institutional ownership, audit quality, intellectual capital, financial statement integrity.
creator: Pronika Pronika
creator: Anisa Kusuma Wardani
rights: Copyright (c) 2026 Pronika Nika https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-01
publication date: 2026-04-01
volume: 5
number: 2
starting page: 606
ending page: 617
doi: 10.46576/wjs.v5i2.8346

GENDER,GROWTH, AND EARNINGS QUALITY:POTRET LAPORAN KEUANGAN SEKTOR KESEHATAN 2021-2024
type: item
description: This study aims to analyze the effect of earning growth, the reputation on public acconting firms(PAFs),firm size,and female CEOs on earnings quality. Earnings quality is an important indicator in assessing the reliability of earning information that reflects a company’s actual economic condition. This study is based on agency theory,which explains the potential conflict of interest between management and shareholders,thereby emphasizing the need of effective monitoring mechanisms to improve earnings quaity. The population of this study consists of healthcare sector companies lited on the indonesia stok exchange (IDX) during the 2021-2024 period. The sampling technique used is purposive sampling,resulting in asample of companies that meet the research criteria. The data used are secondary data obtained from companies’ financial statements and annual reports. Multiple linear regression analysis is employed as the data analysis method. Earnings quality ia measured using the ratio of operating cash flow to net reputation of PAFs and CEOs are measured using dummy variables, and firm size is measured using the natural logarithm of total asset. From the research results, it can be concluded that profit growth, KAP reputation, company size, and female CEOs have a negative and significant effect on profit quality.
creator: Emiliana Eva
creator: Mirna Dyah Praptitorini
rights: Copyright (c) 2026 EMILIANA EVA EMILIANA EVA https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-01
publication date: 2026-04-01
volume: 5
number: 2
starting page: 618
ending page: 628
doi: 10.46576/wjs.v5i2.8347

Sustainable Development Goals: Peran Blue Economy dan Digital Accounting Pada Pengembangan UMKM Pesisir Kabupaten Serdang Bedagai
type: item
description: This study provides an overview of the role of the blue economy and digital accounting in the development of coastal MSMEs. Another important aspect is the creation of sustainable development. The purpose of this study is to obtain information related to the development of coastal MSMEs through the blue economy and digital accounting concepts. The long-term objective of this research is to provide coastal MSMEs with literacy on how the blue economy is increasingly relevant in economic, social, and environmental terms in overcoming various challenges in coastal areas that have abundant marine potential and wealth, supported by digital accounting for financial management for MSME development and improving the economic level of local communities and sustainability. This research is qualitative research by analyzing data using NVivo software. Data collection techniques were carried out using interviews, observation, and documentation. This research was conducted at the Dungun Serdang Bedagai Salted Fish MSME. The results of this study are in the form of a Business Model Canvas (BMC) with the concepts of the blue economy and digital accounting in the Dungun Salted Fish MSME. The concepts of the blue economy and digital accounting have complex interrelationships in various aspects that affect the development and sustainability of the Dungun Salted Fish Coastal MSME in Serdang Bedagai Regency.
creator: Rahmadani Rahmadani
creator: Nurhaflah Soraya
creator: Muhammad Asrin Jazuli
creator: Khairi Anshor
rights: Copyright (c) 2026 Rahmadani Rahmadani https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-01
publication date: 2026-04-01
volume: 5
number: 2
starting page: 629
ending page: 644
doi: 10.46576/wjs.v5i2.8352

FUNGSI AUDIT INTERNAL DALAM MENEKAN KESALAHAN LAPORAN KEUANGAN HARIAN TOKO RITEL “IS”
type: item
description: Kesalahan dalam perhitungan dan pencatatan pada ritel akan menghasilkan laporan keuangan yang tidak akurat. Audit internal sangat diperlukan untuk meminimalir fraud. Penelitian dilakukan ini untuk mengetahui serta mendeskripsikan peran audit internal dalam mengurangi kesalahan pelaporan keuangan pada perusahaan ritel. Mereka melaksanakan penelitian ini di ritel IS dengan subjek penelitian satu orang auditor satu manager serta dua orang staff IS yang berada di gerai tersebut.. Analisis yang peneliti gunakan dalam penelitian ini adalah kualitatif dengan metode studi deskriptif. Peneliti melakukan pengumpulan data melalui wawancara dan observasi. Kemudian mereka menganalisis datanya menggunakan reduksi penyajian data serta penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa beberapa jenis kesalahan yang paling sering terjadi adalah ketidaksesuaian kas kesalahan penetapan harga kesalahan yang tidak tercatat kesalahan pelaporan yang tidak konsisten serta kesalahan dalam proses pengunggahan laporan. Penyebab dari kelalaian ini adalah pikulan yang melebihi batas kemampuan pertidaksamaan hasil data ketidakmengertian sistem yang kurang serta ketidakdisiplinan akan tata cara dalam melakukan penutupan kas yang biasa. Auditor internal memiliki kapasitas yang prinsipil karena kebanyakan orang mampu untuk pengubahan secepatnya memfasilitasi rekomendasi pembenaran serta menerapkan prosedur yang eksplisit. Pemeriksaan ini mendeskripsikan bahwa audit internal secara relevan meningkatkan ketepatan pemberitaan keuangan harian serta kedayagunaan operasional. Peneliti merekomendasikan untuk menerapkan jadwal audit yang lebih ketat di toko-toko dengan tingkat kesalahan tinggi mengoptimalkan kursus pelatihan kasir serta meningkatkan kinerja sistem Point of Sale sebagai POS.
creator: Nasya Maulin
creator: Rahyuni Rahayu
rights: Copyright (c) 2026 Rahyuni Rahayu, Nasya Maulin https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-01
publication date: 2026-04-01
volume: 5
number: 2
starting page: 645
ending page: 653
doi: 10.46576/wjs.v5i2.8356

Model Mediasi Skeptisisme Profesional dalam Digitalisasi Pelaporan Keuangan dan Kualitas Laporan Keuangan Digital
type: item
description: Dalam era digitalisasi dan akuntabilitas global, kebutuhan akan laporan keuangan yang andal, efisien, dan berbasis teknologi semakin mendesak. Perusahaan, lembaga pemerintah, dan entitas sosial dituntut untuk menyajikan informasi keuangan yang transparan, relevan, dan tepat waktu sebagai bentuk pertanggungjawaban kepada pemangku kepentingan serta kontribusi terhadap pembangunan berkelanjutan. Namun, penyusunan dan audit laporan keuangan digital menghadapi tantangan berupa meningkatnya kompleksitas transaksi, integrasi sistem, dan risiko manipulasi data digital. Digitalisasi akuntansi menuntut akuntan publik tidak hanya memiliki literasi teknologi, tetapi juga mempertahankan sikap skeptisisme profesional dalam menghadapi risiko penyimpangan pelaporan. Penelitian ini bertujuan merancang produk laporan keuangan digital berbasis website bernama RIZS-REPORT dengan pendekatan skeptisisme profesional akuntan. Penelitian ini menggunakan pendekatan kuantitatif dan pengembangan, dengan teknik analisis faktor, regresi, dan model mediasi untuk mengkaji peran digitalisasi, skeptisisme profesional, dan kualitas laporan keuangan digital. Hasil penelitian menunjukkan bahwa kompleksitas sistem dan risiko digital berpengaruh signifikan terhadap kualitas laporan keuangan digital, serta skeptisisme profesional akuntan berperan sebagai mediator dalam meningkatkan kemampuan deteksi dan pencegahan kesalahan material maupun kecurangan. Temuan ini mengimplikasikan bahwa integrasi skeptisisme profesional dalam sistem pelaporan keuangan digital memperkuat akuntabilitas, transparansi, dan keberlanjutan laporan keuangan di era digital.
creator: Rizqy Fadhlina Putri
creator: Rini Fadhillah Putri
creator: Munawwaroh Munawwaroh
rights: Copyright (c) 2026 Rizqy Fadhlina Putri, Rini Fadhillah Putri, Munawwaroh - - https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-01
publication date: 2026-04-01
volume: 5
number: 2
starting page: 654
ending page: 665
doi: 10.46576/wjs.v5i2.8396

the development of tax policies and education, as well as to contribute to improving tax compliance within state-owned enterprises, especially PT Pos Indonesia (Persero) Gunungsitoli.
type: item
description: Analyze influence of tax knowledge, tax awareness, also rational attitude on tax compliance employees at PT Pos Indonesia (Persero) Gunungsitoli. Importance of employee compliance in fulfilling tax obligations, as reflected in the employee’s SPT reporting rates over the past five years. Quantitative approach with primary data obtained through questionnaires distributed to employees of PT Pos Indonesia (Persero) Gunungsitoli. Tax knowledge, tax awareness, also rational attitude have positive significant effect both partially and simultaneously on tax compliance of employees. Good tax knowledge encourages understanding and fulfillment of tax obligations, while tax awareness increases employees’ motivation to comply. Rational attitude also plays a role in employees’ decision-making related to tax reporting. These findings emphasize that improving tax knowledge and awareness, as well as fostering a positive rational attitude, are crucial in promoting employee compliance with tax obligations. This study is expected to serve as a reference for the development of tax policies and education, as well as to contribute to improving tax compliance within state-owned enterprises, especially PT Pos Indonesia (Persero) Gunungsitoli.
creator: Julianto Laia
creator: Livenasehati Giawa
creator: Sozanolo Lase
rights: Copyright (c) 2026 Julianto Laia https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-01
publication date: 2026-04-01
volume: 5
number: 2
starting page: 666
ending page: 682
doi: 10.46576/wjs.v5i2.8403

PENGARUH FINANCIAL DISTRESS, AUDIT TENURE, UKURAN PERUSAHAAN TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN TRASPORTASI DAN LOGISTIK
type: item
description: This study was conducted to analyze the influence of financial distress, audit tenure, and company size on the issuance of a going-concern audit opinion in transportation and logistics companies. The study population was 37 transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The methodology used was logistic regression. Purposive sampling was used to select 19 companies, resulting in a five-year sample period from 2019 to 2023, resulting in 95 samples. Data were taken from the audited consolidated financial statements published by each company. Hypothesis testing was conducted using Eviews Series 12. The results showed that financial distress, audit tenure, and company size simultaneously influenced the issuance of a going-concern audit opinion. Financial distress partially influenced the issuance of a going-concern audit opinion, while audit tenure and company size did not.
creator: Khuzaeni Khuzaeni
creator: Satiman Satiman
rights: Copyright (c) 2026 Khuzaeni Khuzaeni, Satiman Satiman https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-01
publication date: 2026-04-01
volume: 5
number: 2
starting page: 683
ending page: 692
doi: 10.46576/wjs.v5i2.8408

PENGARUH TEKANAN EKSTERNAL DAN AGRESIVITAS PAJAK TERHADAP KECURANGAN LAPORAN KEUANGAN
type: item
description: Financial statement fraud is a serious and frequent problem, especially in manufacturing companies in the food & beverage sub-sector listed on the Indonesia Stock Exchange (IDX). In such circumstances, increased external pressure and aggressive taxation practices can potentially lead to fraud in financial statements. This study aims to analyse the influence of external pressure and tax aggressiveness on the risk of financial statement fraud in manufacturing companies in the food & beverage subsector listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024. This study uses a quantitative approach with a panel data regression method. The data used is secondary data obtained from annual reports and complete sustainability reports. Financial statement fraud is measured using the Beneish M-score, external pressure using leverage, and tax aggressiveness using the Effect Tax Rate (ETR). The research sample consisted of 24 companies using purposive sampling with a total of 120 samples used. The results of this study indicate that external pressure and tax aggressiveness do not have a significant effect on financial statement fraud.
creator: Siti Devi Avianita
creator: Meutia Riany
rights: Copyright (c) 2026 Siti Devi Avianita https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-01
publication date: 2026-04-01
volume: 5
number: 2
starting page: 693
ending page: 706
doi: 10.46576/wjs.v5i2.8409

ANALISIS PENGARUH FINANCIAL TECHNOLOGY TERHADAP PENDAPATAN USAHA UMKM DI GEDONG KECAMATAN PASAR REBO KOTA JAKARTA
type: item
description: Jumlah UMKM sekitar Gedong bertambah banyak dan ramai berkunjung. Perkembangan financial technology dalam UMKM juga sangat pesat. Rumusan masalah pada penelitian ini yaitu bagaimana pengaruh financial technology terhadap pendapatan UMKM di Gedong Kecamatan Pasar Rebo Kota Jakarta Timur. Metode pengambilan sampel adalah simple random sampling. Metode analisis data yang digunakan dalam penelitian ini adalah uji validitas dan uji reliabel kuesioner dilanjutkan dengan uji pengaruh variabel X dan variabel Y. Berdasarkan hasil penelitian bahwa financial technology (X) memiliki dampak positif terhadap pendapatan UMKM. Pengaruh yang terjadi dari financial technology terhadap pendapatan UMKM hanya sedikit sebesar 16,2% dan sisanya yaitu sebesar 83,8% dipengaruhi oleh faktor lainnya.
creator: Putri Ayu Purwanta
creator: Indah Permata Yanda
creator: Ade Irma Rizmayanti
creator: Yazid Adli Kamil
rights: Copyright (c) 2026 Putri Ayu Purwanta https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-01
publication date: 2026-04-01
volume: 5
number: 2
starting page: 707
ending page: 712
doi: 10.46576/wjs.v5i2.8416

Variasi Metode Pengajaran Dosen melalu Materi Manajemen Keuangan Berbasis Animasi Pada Program Studi Akuntansi Universitas Dharmawangsa Medan
type: item
description: Penelitian ini bertujuan untuk menciptakan metode pengajaran berbasis animasi untuk materi Mata Kuliah Manajemen Keuangan pada Program Studi Akuntansi Universitas Dharmawangsa Medan. Hal ini dilatarbelakangi oleh permasalahan kurangnya ketertarikan mahasiswa Program Studi Akuntansi Universitas Dharmawangsa untuk mempelajri mata kuliah berbasis perhitungan. Sehingga motivasi belajar mahasiswa perlu ditingkatkan melalui pencipataan metide mengajar yang lebih variatif. Pembelajaran berbasis animasi telah terbukti lebih dimintai oleh generasi Z dan memberikan kemudahan untuk lebih memahami materi pembelajaran. Pengumpulan data penelitian dilakukan dengan focus group discussion dan wawancara mendalam dengan dosen-dosen Program Studi Akuntansi Universitas Dharmawangsa Medan terkait materi Manajemen Keuangan yang akan dikonversi menjadi materi berbasis animasi. Hasil penelitian ini berupa rancangan (prototype) metode dan materi pembelajaran Mata Kuliah Manajemen Keuangan berbasis animasi. Luaran wajib yang diharapkan dari penelitian ini adalah publikasi jurnal terakreditasi Sinta dan HKI Program Komputer.
creator: Khairul Khairul
creator: Jantianus Jantianus
creator: Rosmaida Tambun
creator: Rini Indahwati
creator: Muhammad Reza Septriawan
creator: Ratna Dina Marviana
rights: Copyright (c) 2026 Khairul Khairul, Jantianus Jantianus, Rosmaida Tambun, Rini Indahwati, Muhammad Reza Septriawan, Ratna Dina Marviana https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-01
publication date: 2026-04-01
volume: 5
number: 2
starting page: 713
ending page: 722
doi: 10.46576/wjs.v5i2.8418

Pengaruh Good Corporate Governance Dan Corporate Social Responsibility Terhadap Nilai Perusahaan Di Sektor Industri Dasar Dan Kimia Yang Terdaftar Di BEI Periode 2020-2024
type: item
description: This analyze the Influence of Good Corporate Governance and Corporate Social Responsibility on Company Value in the Basic and Chemical Industry Sector Listed on the Indonesia Stock Exchange for the 2020-2024 Period. The variables of this study are Good Corporate Governance (X1) which is measured using Managerial Ownership, while the Corporate Social Responsibility variable (X2) is measured by the Corporate Responsibility Disclosure Index and the Company Value variable (Y) is measured by Price to Book Value. The population of this study is 85 basic and chemical industry sector companies listed on the IDX in 2020-2024 while the sample is 13 companies taken using a purposive sampling technique. Quantitative data analysis techniques used are descriptive analysis, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results of this study indicate that: (1) based on the t-statistical test, the GCG value obtained is t count 5.306 with a significance value of 0.000 <0.05. This shows that managerial ownership has a significant effect on company value so that H1 is accepted, (2) based on the t-statistic test, the corporate social responsibility value obtained is t count 5.377 with a significance value of 0.000 < 0.05.
creator: Nurfadjriani Bahar
creator: Hariany Idris
creator: Samirah Dunakhir
rights: Copyright (c) 2026 Nurfadjriani Bahar https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-01
publication date: 2026-04-01
volume: 5
number: 2
starting page: 723
ending page: 734
doi: 10.46576/wjs.v5i2.8443

PENGARUH STRUKTUR MODAL, RISIKO BISNIS, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Kasus pada Perusahaan Sektor Teknologi yang terdaftar di Bursa Efek Indonesia Periode 2021-2024)
type: item
description: The rapid growth of technology sector companies in Indonesia, accompanied by significant stock price fluctuations, indicates inconsistencies in firm value assessment influenced by financial performance and funding decisions. This study aims to analyze the effect of capital structure, business risk, and profitability on firm value in technology sector companies listed on the Bursa Efek Indonesia during the 2021–2024 period. The research applies a quantitative approach using secondary data obtained from published annual financial statements. The sampling technique employed purposive sampling based on predetermined criteria. Data analysis was conducted using multiple linear regression, preceded by descriptive statistical tests, classical assumption tests, and hypothesis testing. Firm value was measured using Price to Book Value (PBV), capital structure was proxied by Debt to Asset Ratio (DAR) and Long-Term Debt to Equity Ratio (LTDER), business risk was measured using Degree of Operating Leverage (DOL), and profitability was proxied by Return on Assets (ROA). The results indicate that capital structure and profitability have a significant effect on firm value, while business risk shows a varying influence depending on the company’s financial condition. These findings imply that optimal debt management and the ability to generate profits are essential factors in enhancing firm value, whereas excessive business risk may reduce investor confidence. Therefore, companies are expected to determine an optimal capital structure and maintain stable profitability to maximize firm value and attract potential investors.
creator: Salsa Fira
creator: Endang Asliana
creator: Endah Yuni Puspitasari
rights: Copyright (c) 2026 Fira Salsa Fira, Salsa Fira https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-01
publication date: 2026-04-01
volume: 5
number: 2
starting page: 735
ending page: 742
doi: 10.46576/wjs.v5i2.8444

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
type: item
description: Tax serves as the primary pillar of state revenue, yet tax avoidance practices in the global and domestic energy sectors remain a serious challenge to fiscal sustainability due to significant profit management incentives. This research aims to analyze the effect of Corporate Social Responsibility (CSR) disclosure on tax avoidance with profitability as a control variable. The scientific approach employed is a quantitative method using multiple linear regression analysis, utilizing secondary data from 32 energy sector companies listed on the Indonesia Stock Exchange during the 2023–2024 period. The results indicate that CSR disclosure (CSRDi) has no significant effect on tax avoidance (Sig. 0.292), implying that social transparency in this sector is merely a form of regulatory compliance and an effort to maintain public legitimacy rather than a tool to conceal tax avoidance. Conversely, profitability (ROA) was found to have a significant positive effect (Sig. < 0.001), concluding that corporate tax decisions are more dominantly influenced by financial performance for fiscal efficiency rather than social commitments. These findings provide a basis for regulators to strengthen tax supervision based on corporate financial performance analysis.
creator: Rifna Ayu Novita Putri
creator: Nuraisyiah Nuraisyiah
creator: Azwar Anwar
rights: Copyright (c) 2026 Rifna Ayu Novita Putri https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-01
publication date: 2026-04-01
volume: 5
number: 2
starting page: 743
ending page: 753
doi: 10.46576/wjs.v5i2.8448

PENGARUH PERENCANAAN ANGGARAN, PELAKSANAAN ANGGARAN, DAN KUALITAS KINERJA SDM TERHADAP TINGKAT PENYERAPAN ANGGARAN DI DIREKTORAT JENDERAL X TAHUN ANGGARAN 2024
type: item
description: Budget absorption is a crucial performance indicator for government agencies. However, the phenomenon of year-end budget accumulation (fiscal dumping) and inconsistent realization between the first and second semesters still persists within the Directorate General X. Although the 2024 budget realization reached 89.08%, there remains a significant remaining budget, indicating a need to evaluate the influencing factors. This study aims to analyze the influence of budget planning, budget execution, and human resources (HR) performance quality on budget absorption at the Directorate General X for Fiscal Year 2024. Using a quantitative approach with multiple linear regression analysis through the use of SPSS version 26 software, the study involved 70 financial management respondents comprising Commitment Making Officials (PPK), Treasurers, and other financial management staff selected through purposive sampling. The results show that simultaneously, budget planning, budget execution, and HR performance quality have a significant positive effect on budget absorption, contributing 81.8%. Partially, all three variables significantly influence budget absorption, with budget execution being the most dominant factor. The study concludes that budget absorption optimization is highly dependent on the synergy between planning, execution discipline, and HR competence. To obtain more comprehensive results, further research should explore other determinant variables and extend the study's scope to more than one Directorate General. Keyword: Budget Absorption, Budget Planning, Budget Execution, Human Resource Performance Quality
creator: Verdina Wardhiningtyas
creator: Eneng Sugihyanty
creator: Yohannes Ferry Cahaya
rights: Copyright (c) 2026 Verdina Wardhiningtyas https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-01
publication date: 2026-04-01
volume: 5
number: 2
starting page: 754
ending page: 765
doi: 10.46576/wjs.v5i2.8453

KAMUFLASE PRINSIP AKUNTANSI SYARIAH TERHADAP PENGELOLAAN KEUANGAN KSPPS KOTA BOJONEGORO DALAM PERSPEKTIF ULAMA KHOS​​
type: item
description: Perkembangan koperasi syariah di Indonesia menunjukkanpeningkatan yang signifikan sebagai alternatif lembaga keuanganyang diharapkan mampu menyediakan layanan keuangan yang adildan bebas riba. Namun, dalam praktiknya terdapat indikasi bahwasebagian lembaga menggunakan label syariah tanpa sepenuhnyamenerapkan prinsip akuntansi syariah secara substansial. Penelitian ini bertujuan untuk menganalisis penerapan prinsipakuntansi syariah dalam pengelolaan keuangan Koperasi SimpanPinjam dan Pembiayaan Syariah (KSPPS) di Kota Bojonegoro, mengidentifikasi adanya indikasi kamuflase dalamimplementasinya, serta memahami faktor-faktor yang menyebabkanketidakpatuhan terhadap prinsip syariah melalui perspektif ulama khos. Penelitian ini menggunakan pendekatan kualitatif denganmetode fenomenologi. Data diperoleh melalui observasi, wawancara mendalam, dan studi dokumentasi pada empat KSPPS di Kota Bojonegoro, yaitu BMT Kemitraan, BMT Amanah, BTM Dinar Nasyiah, dan BMT Darussalam. Analisis data dilakukanmenggunakan model Miles dan Huberman melalui tahapan reduksidata, penyajian data, dan penarikan kesimpulan. Hasil penelitianmenunjukkan bahwa sebagian besar KSPPS telah berupayamenerapkan prinsip akuntansi syariah sesuai regulasi dan standarsyariah, namun masih ditemukan beberapa praktik yang berpotensimenjadi bentuk kamuflase, seperti penentuan margin yang menyerupai bunga, keterbatasan transparansi laporan keuangan, serta ketidaksesuaian dalam praktik akad tertentu. Perspektif ulama khos menekankan pentingnya menjaga keaslian nilai-nilai syariah dalam praktik keuangan agar tidak hanya bersifat simbolik, tetapibenar-benar mencerminkan prinsip keadilan, transparansi, dan keberkahan dalam aktivitas ekonomi.
creator: Eka Prahesti
creator: Edy Suprianto
rights: Copyright (c) 2026 Eka Prahesti https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-01
publication date: 2026-04-01
volume: 5
number: 2
starting page: 766
ending page: 772
doi: 10.46576/wjs.v5i2.8455

ANALISIS STRATEGI PENINGKATAN NILAI PERUSAHAAN PADA BANK DIGITAL DI INDONESIA
type: item
description: This study aims to analyze the influence of bank soundness, bank size, and working capital management on firm value, with profitability as an intervening variable in digital banks in Indonesia. This research adopts a quantitative exploratory approach. The population consists of 15 digital banking companies. Using a purposive sampling technique, 5 digital banks were selected as the research sample. The analytical method employed is Structural Equation Modeling (SEM) with Path Analysis. The results indicate that bank soundness has a positive but non-significant effect on profitability and a negative non-significant effect on firm value. Bank size has a negative non-significant effect on profitability but a negative significant effect on firm value. Working Capital Management (WCM) shows a positive but non-significant effect on profitability and a positive significant effect on firm value. Profitability has a negative non-significant effect on firm value. Furthermore, the mediation test results reveal that profitability is unable to mediate the influence of bank soundness, bank size, or WCM on firm value. Overall, this research demonstrates that for digital banks in Indonesia, corporate value is more heavily influenced by the efficiency of working capital management and company scale rather than bank soundness and profitability. Investors tend to prioritize operational stability, financial management efficiency, and long-term growth prospects over short-term financial performance. These findings imply that digital bank management needs to focus their strategies more on improving operational efficiency and optimizing working capital management to create sustainable firm value.
creator: Mainatul Ilmi
creator: Ahmad Sauqi
creator: Putri Ulan Tansyiah
rights: Copyright (c) 2026 Mainatul Ilmi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-01
publication date: 2026-04-01
volume: 5
number: 2
starting page: 773
ending page: 791
doi: 10.46576/wjs.v5i2.8467

PENGARUH E-COMMERCE, LOCUS OF CONTROL, DAN LITERASI KEUANGAN TERHADAP KINERJA KEUANGAN UMKM (STUDI KASUS PADA UMKM DI KOTA BANDAR LAMPUNG)
type: item
description: Penelitian ini bertujuan untuk menganalisis pengaruh e-commerce, locus of control, dan literasi keuangan terhadap kinerja keuangan Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Bandar Lampung. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada pelaku UMKM yang telah menggunakan e-commerce. Populasi penelitian adalah seluruh pelaku UMKM yang terdaftar di Dinas Koperasi dan UMKM Kota Bandar Lampung sebanyak 30.940 unit usaha, dengan jumlah sampel sebanyak 395 responden yang ditentukan menggunakan rumus Slovin dan teknik purposive sampling. Data yang diperoleh dianalisis menggunakan analisis regresi linear berganda dengan bantuan program SPSS. Hasil penelitian menunjukkan bahwa e-commerce, locus of control, dan literasi keuangan secara parsial berpengaruh positif dan signifikan terhadap kinerja keuangan UMKM. Selain itu, secara simultan ketiga variabel tersebut juga berpengaruh signifikan terhadap kinerja keuangan UMKM. Temuan ini menunjukkan bahwa pemanfaatan teknologi digital melalui e-commerce, kemampuan pengendalian diri pelaku usaha, serta tingkat literasi keuangan yang baik dapat meningkatkan efektivitas pengelolaan usaha dan mendorong peningkatan kinerja keuangan UMKM. Oleh karena itu, peningkatan pemahaman literasi keuangan, penguatan mental kewirausahaan, serta optimalisasi pemanfaatan e-commerce menjadi faktor penting dalam mendukung keberlanjutan dan pertumbuhan UMKM di era digital.
creator: Irma Padila
creator: Arif Makhsun
creator: Sri Astuti
rights: Copyright (c) 2026 Irma Padila https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-01
publication date: 2026-04-01
volume: 5
number: 2
starting page: 792
ending page: 802
doi: 10.46576/wjs.v5i2.8468

Faktor - Faktor yang Mempengaruhi Niat Penggunaan Paylater Dengan Literasi Keuangan Sebagai Variabel Moderasi
type: item
description: The increasing presence of financial technology in everyday life has influenced how generation Z students manage their finances, particulary through the growing use of paylater services, which raises concern about financial responsibility. This study aims to examine the factors influencing students intention to use paylater among university students in Semarang. The analysis is based on the Theory of Planned Behavior (TPB), including attitude, subjective norms, perceived behavioral control, and personal financial accountability, with financial literacy as a moderating variable. A quantitative approach was applied using a survey of 160 students, and the data were analyzed using PLS-SEM with SmartPLS version 4. The results indicate that attitude and subjective norms have a significant positive effect on intention, while perceived behavioral control and financial accountability do not show significants effects. Financial literacy also does not significantly moderate the relationships examined. These findings imply that students decisions are more influenced by personal perceptions and social pressures than by financial considerations, highlighting the importance of strengthening practical financial literacy programs to encourage more responsible use of digital credit services among young users.
creator: Diah Larasati
creator: Khoirul Fuad
rights: Copyright (c) 2026 Diah - Larasati https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-01
publication date: 2026-04-01
volume: 5
number: 2
starting page: 803
ending page: 813
doi: 10.46576/wjs.v5i2.8477

DAMPAK PERTUMBUHAN EKONOMI, PROFITABILITAS, RISIKO KREDIT, DAN MODAL INTELEKTUAL TERHADAP PERTUMBUHAN KREDIT PADA BANK UMUM KBMI 3 DI INDONESIA
type: item
description: Banking plays a strategic role as a financial intermediary institution, where credit growth serves as a key indicator in assessing the effectiveness of fund distribution and overall economic stability. However, the KBMI 3 bank group demonstrates relatively lower credit growth performance compared to KBMI 4 banks and continues to face issues related to high levels of idle credit, indicating suboptimal intermediation functions in supporting economic activities. This study employs a quantitative approach with a causal method to examine the influence of economic growth, profitability (ROA), credit risk (NPL), and intellectual capital (VAIC) on credit growth in KBMI 3 banks, using secondary data from financial statements for the 2020–2024 period analyzed through panel data regression with EViews software. The analysis includes descriptive statistics, classical assumption tests, model selection (CEM, FEM, REM), and hypothesis testing using t-tests, F-tests, and the coefficient of determination (R²) to evaluate relationships and variable effects.The results indicate that economic growth has a positive and significant effect on credit growth, while profitability and intellectual capital do not show a significant influence. In contrast, credit risk has a negative and significant effect, but collectively all variables significantly influence credit growth.
creator: Anum Nuryani
creator: Renata Fitriani
rights: Copyright (c) 2026 Anum Nuryani https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-08
publication date: 2026-04-08
volume: 5
number: 2
starting page: 814
ending page: 825
doi: 10.46576/wjs.v5i2.8491

DINAMIKA FREE FLOAT DAN EFISIENSI HARGA PASCA IPO: PERAN MODERASI REPUTASI UNDERWRITER
type: item
description: The increasing number of Initial Public Offerings (IPOs) in Indonesia following the COVID-19 pandemic has been accompanied by price inefficiencies and high short-term volatility, indicating that IPO pricing does not fully reflect firms’ intrinsic value. This study aims to examine the effect of free float on short-run stock returns and to analyze the moderating role of underwriter reputation in the Indonesian capital market. Employing a quantitative explanatory approach, this research uses secondary data from companies conducting IPOs on the Indonesia Stock Exchange (IDX) during the 2021–2024 period, selected through purposive sampling. The analysis is conducted using linear regression and Moderated Regression Analysis (MRA). The findings reveal that free float has a positive and significant effect on short-run stock returns, suggesting that a higher proportion of publicly tradable shares enhances liquidity and investor demand. Furthermore, underwriter reputation significantly strengthens this relationship, indicating its role in reducing information asymmetry and improving price efficiency in the early post-IPO period. These results imply that both ownership structure and intermediary reputation are critical in shaping short-term market performance, providing valuable insights for investors, issuers, and regulators in improving IPO pricing efficiency and market stability.
creator: Abdul Haris
creator: Syarifuddin Hz Nasution
creator: Rizki Arvi Yunita
rights: Copyright (c) 2026 Rizki Arvi Yunita, Abdul Haris, Syarifuddin Hz Nasution https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-08
publication date: 2026-04-08
volume: 5
number: 2
starting page: 826
ending page: 834
doi: 10.46576/wjs.v5i2.8492

Determinasi Return Saham : Peran Struktur Modal dan Nilai Perusahaan
type: item
description: This study aims to analyze the impact of capital structure and firm value on stock returns for telecommunications companies listed on the Indonesia Stock Exchange during the 2014–2023 period. The research background is based on the rapid growth of the telecommunications industry in the digital era, which has not always been accompanied by improved stock performance, as seen in the cases of Telkom Indonesia (TLKM) and Indosat Ooredoo Hutchison (ISAT), as well as the inconsistency of previous research findings. This study employs a quantitative descriptive approach using secondary data, purposive sampling, and descriptive statistical analysis along with multiple linear regression. The results indicate that, individually, capital structure and firm value have a positive and significant impact on stock returns, and collectively, capital structure and firm value have a significant impact on stock returns. These findings indicate that financing decisions and market perceptions of firm value are important factors in determining stock returns, and thus should be considered by investors and companies in their decision-making.
creator: Mayang Murni
creator: Dinda Hafidzoh
creator: Ulfa Utari
rights: Copyright (c) 2026 Mayang Murni, Dinda Hafidzoh, Ulfa Utari https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-08
publication date: 2026-04-08
volume: 5
number: 2
starting page: 835
ending page: 840
doi: 10.46576/wjs.v5i2.8517

PENGARUH KINERJA ESG, GREEN INNOVATION, ECO-EFFICIENCY MEMODERASI PROFITABILITAS TERHADAP NILAI PERUSAHAAN
type: item
description: Perusahaan yang terdaftar di Bursa Efek Indonesia perlu menerbitkan laporan keberlanjutan di akhir periode akuntansi sebagai bentuk tanggung jawab lingkungan perusahaan dan kepedulian dalam memenuhi kepentingan pemangku kepentingan. Penelitian ini bertujuan untuk menguji pengaruh kinerja Lingkungan, Sosial, dan Tata Kelola (ESG), Green Inovation, dan eco- efficiency terhadap nilai perusahaan dengan profitabilitas sebagai moderator. Objek penelitian ini adalah perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia pada tahun 2022-2024. Data penelitian ini diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan menggunakan teknik purposive sampling, menghasilkan sampel sebanyak 89 perusahaan. Analisis regresi linier berganda digunakan untuk mengolah data dengan bantuan perangkat lunak Smart PlS V.03. Hasil penelitian ini menunjukkan bahwa Hipotesis pertama yaitu ESG berpengaruh positif signifikan terhadap nilai perusahaan Hipotesis kedua yaitu eco-efficiency berpengaruh negatif signifikan terhadap nilai perusahaan. Hipotesis ketiga yaitu green innovation berpengaruh positif signifikan terhadap nilai perusahaan Hipotesis keempat yaitu profitabilitas tidak memoderasi hubungan antara ESG dengan nilai perusahaan. Hipotesis kelima yaitu profitabilitas mampu memoderasi hubungan antara eco-efficiency dengan nilai perusahaan Hipotesis keenam yaitu profitabilitas tidak memoderasi hubungan antara green innovation dengan nilai perusahaan
creator: Kusuma Dewi
creator: Zati Rizka Fadhila
rights: Copyright (c) 2026 Kusuma Dewi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-08
publication date: 2026-04-08
volume: 5
number: 2
starting page: 841
ending page: 848
doi: 10.46576/wjs.v5i2.8524

Pengaruh Implementasi Akuntansi Hijau terhadap Kinerja Keuangan dan Keberlanjutan Perusahaan di Sektor Manufaktur di Indonesia
type: item
description: This study aims to analyze the impact of green accounting implementation on financial performance and sustainability of manufacturing companies listed on the Indonesia Stock Exchange during the 2019-2023 period. In this research, green accounting is measured based on environmental disclosure scores in sustainability reports, while financial performance is measured using Return on Assets (ROA) and Net Profit Margin (NPM), and corporate sustainability is measured based on sustainability disclosure scores following the Global Reporting Initiative (GRI) standards. The data used consists of financial reports and sustainability reports from 50 manufacturing companies, totaling 250 observational data points analyzed using multiple linear regression. The results indicate that the implementation of green accounting has a significant positive impact on both financial performance and corporate sustainability. Additionally, financial performance also positively influences corporate sustainability. This study provides evidence that the application of green accounting not only supports the achievement of sustainability goals but also enhances a company's financial performance, contributing to its long-term competitiveness in the market.
creator: Nasrul Kahfi Lubis
creator: Nurliza Lubis
rights: Copyright (c) 2026 Nasrul Kahfi Lubis https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-08
publication date: 2026-04-08
volume: 5
number: 2
starting page: 849
ending page: 858
doi: 10.46576/wjs.v5i2.8536