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

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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, Rafka Suaib, Edis Edis

1-14
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DOI : https://doi.org/10.24260/aktiva.v2i1.1753
Abstract View: 228, PDF Download: 177
Analisis Akuntansi Pembiayaan Mudarabah Berdasarkan PSAK 105 Pada BMT UGT Nusantara Cabang Pembantu Tayan

Dini Lestary, Risatri Hayatunisa

15-33
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DOI : https://doi.org/10.24260/aktiva.v2i1.2088
Abstract View: 369, PDF Download: 218
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, Delta Fenisa, Giarti Astriana, Atin Sumaryanti, Hence Made Aryasa

34-48
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DOI : https://doi.org/10.24260/aktiva.v2i1.1836
Abstract View: 337, PDF Download: 230
The Perceptions of Accountancy Students on the Passing Rate of the Licensure Examination for Certified Public Accountants

Maria Jean Montibon Carator; Joana Camelle Lavilla; Christian Paul Pescadero, Artchelene D. Pepania, Eligen H. Sumicad Jr.

49-66
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DOI : https://doi.org/10.24260/aktiva.v2i1.2307
Abstract View: 3384, PDF Download: 2203
Pengaruh Laba Akuntansi dan Arus Kas terhadap Reaksi Pasar dengan Ukuran Perusahaan sebagai Variabel Kontrol

Devy Ira Bayu Octora, Bayu Aprillianto, Oktaviani Ari Wardhaningrum

67-79
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DOI : https://doi.org/10.24260/aktiva.v2i1.2163
Abstract View: 225, PDF Download: 174
Strategi Pemasaran Digital Menggunakan Sistem Internet Endorsement Sebagai Upaya Dalam Meningkatkan Penjualan

Ananda Hasanuddin, Egi Astuti Delia, Rizal Bahari, Dewa Ruci

80-91
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DOI : https://doi.org/10.24260/aktiva.v2i1.2672
Abstract View: 295, PDF Download: 150