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)

  Raziki Waldan,  IAIN Pontianak ⁽¹⁾

  Dewa Ruci,  IAIN Pontianak ⁽²⁾

  1-12

  • PDF

  10.24260/aktiva.v3i1.3555

    Abstract View 465,  PDF Download 264

• 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 485,  PDF Download 285

• 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 333,  PDF Download 149

• 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 376,  PDF Download 146

• 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 286,  PDF Download 154

• 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

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  10.24260/aktiva.v3i1.4313

    Abstract View 357,  PDF Download 153