Vol. 16 No. 1 (2026): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi

Volume 16 Nomor 1, Juni 2026

• MANAGEMENT ACCOUNTING SYSTEMS AND MANAGERIAL SUPPORT INFLUENCE SUSTAINABLE MANUFACTURING SME PERFORMANCE THROUGH DIGITAL TRANSFORMATION MECHANISMS

  Reza Muhammad Rizqi, Arya Zulfikar Akbar, Fatin Nabilah Norzihad

  1-20

  • PDF (English)

• MORE THAN CONVENIENCE: SOCIAL INFLUENCE SHAPES THE PATH FROM PERCEIVED USEFULNESS TO ACTUAL E-WALLET USE

  Hery Haryanto; Michelle Nataline Tu; Hesniati

  21-41

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• BEHIND POLICE FINANCIAL ACCOUNTABILITY: A PHENOMENOLOGICAL STUDY OF ICFR AT NORTH SULAWESI REGIONAL POLICE

  Qamaria N. Rahmatia Albuhari, Stevie Kaligis, Fanessa I.M. Syaefudin

  42-61

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• GEOPOLITICAL RISK ON STOCK RETURNS: EVIDENCE ON THE ROLE OF OIL PRICES IN ASEAN MARKETS

  Safirussalim, Muhammad Afi Ramadhan

  62-77

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• DETERMINANTS OF PAYLATER USERS’ FINANCIAL MANAGEMENT BEHAVIOR: THE MEDIATING ROLE OF FINANCIAL SELF-EFFICACY

  Adevia Sekar Iqmaya, Renny Wulandari, Risal

  78-96

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• TPP AND CAREER DEVELOPMENT EFFECTS ON WORK BEHAVIOR THROUGH JOB SATISFACTION AT BKPSDM NATUNA

  Mahesa Wirajati Anggoro, Harianus, Ahmad Shalahuddin, Ilzar Daud, Sulistiowati, Nurul Komari

  97-114

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• PRICE AND PRODUCT QUALITY AS STRONGER DRIVERS THAN SERVICESCAPE IN STUDENT-ORIENTED COFFEE SHOP

  Maya Permata Sari, Afifah, Mega Dwi Septivani, Willson Gustiawan, Manh-Trung Phung

  115-131

  • PDF (English)

• ESG, INTEGRATED REPORTING, AUDIT AND FIRM VALUE: EVIDENCE FROM ASEAN-5 CARBON-INTENSIVE SECTORS

  Tito IM. Rahman Hakim, Erfan Muhammad, Frida Fanani Rohma, Ghifari Robby Maulana, Ervina Rahmalia Putri, Diaeldin Osman

  132-151

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• ASSESSING THE TECHNICAL EFFICIENCY OF GOVERNMENT EXPENDITURE ON REGIONAL REVENUE IN SUMATERA REGION

  Ahmad Syaifullah, Mardalena, Nugraha Pratama, Rasyida Pertiwi

  152-170

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• THE ROLE OF VIRTUAL ULAMA EXPOSURE IN ISLAMIC BANKING INTENTIONS AMONG INDONESIAN MUSLIM YOUTH

  Naili sumaiya, Fadillah Mansor, Siska Mandalia, Hafiz Mubarraq Haridhi

  171-190

  • PDF (English)