Vol. 2 No. 1 (2024): Aktiva: Journal Of Accountancy and Management

This issue is available online since January 31, 2024. It has published research articles which are closely related to accounting and management. All articles in this issue were authored by 22 authors/co-authors from different affiliations and countries (Indonesia and Philippines)

DOI: https://doi.org/10.24260/aktiva.v2i1

Published: 2024-01-31

Articles

Reflection of “O Nga: Laa” Value behind Capital Accounting Practices by Farmers

Mohamad Anwar Thalib, Institut Agama Islam Negeri Sultan Amai Gorontalo ⁽¹⁾

Rafka Suaib, Institut Agama Islam Negeri Sultan Amai Gorontalo ⁽²⁾

Edis Edis, Institut Agama Islam Negeri Sultan Amai Gorontalo ⁽³⁾

1-14
- PDF
10.24260/aktiva.v2i1.1753
Abstract View 374, PDF Download 321
Analisis Akuntansi Pembiayaan Mudarabah Berdasarkan PSAK 105 Pada BMT UGT Nusantara Cabang Pembantu Tayan

Dini Lestary, IAIN Pontianak ⁽¹⁾

Risatri Hayatunisa, IAIN Pontianak ⁽²⁾

15-33
- PDF
10.24260/aktiva.v2i1.2088
Abstract View 586, PDF Download 406
Pengaruh Good Corporate Governance, dan Institutional Ownership Terhadap Financial Distress Selama Pandemi Covid-19 pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia

Pratika Linanda, Universitas OSO ⁽¹⁾

Delta Fenisa, Universitas OSO ⁽²⁾

Giarti Astriana, Universitas OSO ⁽³⁾

Atin Sumaryanti, Universitas OSO ⁽⁴⁾

Hence Made Aryasa, Universitas OSO ⁽⁵⁾

34-48
- PDF
10.24260/aktiva.v2i1.1836
Abstract View 571, PDF Download 442
The Perceptions of Accountancy Students on the Passing Rate of the Licensure Examination for Certified Public Accountants

Maria Jean Montibon Carator, College of Business Education, Saint Columban College ⁽¹⁾

Joana Camelle Lavilla, College of Business Education, Saint Columban College ⁽²⁾

Christian Paul Pescadero, College of Business Education, Saint Columban College ⁽³⁾

Artchelene D. Pepania, College of Business Education, Saint Columban College ⁽⁴⁾

Eligen H. Sumicad Jr., College of Business Education, Saint Columban College ⁽⁵⁾

49-66
- PDF
10.24260/aktiva.v2i1.2307
Abstract View 5540, PDF Download 3806
Pengaruh Laba Akuntansi dan Arus Kas terhadap Reaksi Pasar dengan Ukuran Perusahaan sebagai Variabel Kontrol

Devy Ira Bayu Octora, Universitas Jember ⁽¹⁾

Bayu Aprillianto, Universitas Jember ⁽²⁾

Oktaviani Ari Wardhaningrum, Universitas Jember ⁽³⁾

67-79
- PDF
10.24260/aktiva.v2i1.2163
Abstract View 428, PDF Download 334
Strategi Pemasaran Digital Menggunakan Sistem Internet Endorsement Sebagai Upaya Dalam Meningkatkan Penjualan

Ananda Hasanuddin, Institut Agama Islam DDI Sidenreng Rappang ⁽¹⁾

Egi Astuti Delia, Institut Agama Islam DDI Sidenreng Rappang ⁽²⁾

Rizal Bahari, Institut Agama Islam DDI Sidenreng Rappang ⁽³⁾

Dewa Ruci, IAIN Pontianak ⁽⁴⁾

80-91
- PDF
10.24260/aktiva.v2i1.2672
Abstract View 662, PDF Download 373

Vol. 2 No. 1 (2024): Aktiva: Journal Of Accountancy and Management

Articles

Reflection of “O Nga: Laa” Value behind Capital Accounting Practices by Farmers

Analisis Akuntansi Pembiayaan Mudarabah Berdasarkan PSAK 105 Pada BMT UGT Nusantara Cabang Pembantu Tayan

Pengaruh Good Corporate Governance, dan Institutional Ownership Terhadap Financial Distress Selama Pandemi Covid-19 pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia

The Perceptions of Accountancy Students on the Passing Rate of the Licensure Examination for Certified Public Accountants

Pengaruh Laba Akuntansi dan Arus Kas terhadap Reaksi Pasar dengan Ukuran Perusahaan sebagai Variabel Kontrol

Strategi Pemasaran Digital Menggunakan Sistem Internet Endorsement Sebagai Upaya Dalam Meningkatkan Penjualan