Vol. 3 No. 1 (2025): Aktiva: Journal Of Accountancy and Management

This issue is available online since January 31, 2025. It has published research articles which are closely related to accounting and management. All articles in this issue were authored by 17 authors/co-authors from different affiliations and countries (Indonesia and Philippines)

DOI: https://doi.org/10.24260/aktiva.v3i1

Published: 2025-01-31

Articles

Organizational Development within The Palm Oil Industry: The Application of Occupational Health and Safety (OHS)

Raziki Waldan, IAIN Pontianak ⁽¹⁾

Dewa Ruci, IAIN Pontianak ⁽²⁾

1-12
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10.24260/aktiva.v3i1.3555
Abstract View 459, PDF Download 260
Financial Status and Literacy, and Retirement Preparedness of Generation X Government Employees

Leorena Kyla L. Abad, College of Business Education, Saint Columban College ⁽¹⁾

Lady Angelique L. Angelito, College of Business Education, Saint Columban College ⁽²⁾

Mae D. Arceno, College of Business Education, Saint Columban College ⁽³⁾

Eligen H Sumicad Jr, College of Business Education, Saint Columban College ⁽⁴⁾

13-23
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10.24260/aktiva.v3i1.4196
Abstract View 482, PDF Download 283
Implementation of Istishna Accounting Based on PSAK 404: Challenges and Implications for Sharia Banking in Indonesia

Mila Ari Sri Mulyani, State Islamic University Sunan Gunung Djati Bandung, Indonesia ⁽¹⁾

Iwan Setiawan, State Islamic University Sunan Gunung Djati Bandung, Indonesia ⁽²⁾

24-35
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10.24260/aktiva.v3i1.3856
Abstract View 329, PDF Download 141
Linking Corporate Social Responsibility To Financial Performance: Evidence From Small And Medium-sized Enterprises

Fritzie Megan P. Mansing, College of Business Education, Saint Columban College ⁽¹⁾

Maureen Kaye C. Palo, College of Business Education, Saint Columban College ⁽²⁾

Nissy A. Sarabia, College of Business Education, Saint Columban College ⁽³⁾

Eligen H. Sumicad, Jr., College of Business Education, Saint Columban College ⁽⁴⁾

36-48
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10.24260/aktiva.v3i1.4293
Abstract View 373, PDF Download 145
Utilization of Village Funds for Community Development in Murung Raya Village, South Banjarmasin District

Rukman Rukman, SEKOLAH TINGGI ILMU EKONOMI PANCASETIA ⁽¹⁾

49-61
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10.24260/aktiva.v3i1.4102
Abstract View 282, PDF Download 151
Accounting for the Ummah: The Role of Pesantren Accounting Knowledge in Financial Accountability

Ros Nirwana, Sekolah Tinggi Ilmu Ekonomi Pancasetia, Banjarbaru, Indonesia ⁽¹⁾

Sriyunia Anizar, Sekolah Tinggi Ilmu Ekonomi Pancasetia, Banjarbaru, Indonesia ⁽²⁾

Jakiroh Jakiroh, Sekolah Tinggi Ilmu Ekonomi Pancasetia, Banjarbaru, Indonesia ⁽³⁾

Endah Sri Bintari, Sekolah Tinggi Ilmu Ekonomi Pancasetia, Banjarbaru, Indonesia ⁽⁴⁾

62-72
- PDF
10.24260/aktiva.v3i1.4313
Abstract View 349, PDF Download 150

Vol. 3 No. 1 (2025): Aktiva: Journal Of Accountancy and Management

Articles

Organizational Development within The Palm Oil Industry: The Application of Occupational Health and Safety (OHS)

Financial Status and Literacy, and Retirement Preparedness of Generation X Government Employees

Implementation of Istishna Accounting Based on PSAK 404: Challenges and Implications for Sharia Banking in Indonesia

Linking Corporate Social Responsibility To Financial Performance: Evidence From Small And Medium-sized Enterprises

Utilization of Village Funds for Community Development in Murung Raya Village, South Banjarmasin District

Accounting for the Ummah: The Role of Pesantren Accounting Knowledge in Financial Accountability