Vol. 5 No. 2 (2025)

View Vol. 5 No. 2 (2025)
DOI: https://doi.org/10.36563/jamanta.v5i2
Published: 2025-12-26

Articles

  • POST-REPORTING EVENTS DISCLOSURE UNDER PSAK 210: EVIDENCE FROM PT UNITED TRACTORS TBK AND ITS IMPLICATIONS FOR FINANCIAL REPORTING QUALITY

    Athaya Allifia, STIE Indonesia Jakarta, Indonesia
    Aufi Sekar Galih, STIE Indonesia Jakarta, Indonesia
    Amanda Wulandari, STIE Indonesia Jakarta, Indonesia
    Rimi Gusliana Mais, STIE Indonesia Jakarta, Indonesia
    92-104
    DOI: https://doi.org/10.36563/jamanta.v5i2.1797
    Abstract views: 571 , pdf downloads: 39

  • VALUE-ADDED TAX INCREASE AND HOUSEHOLD CONSUMPTION IN INDONESIA: BALANCING FISCAL SUSTAINABILITY AND CONSUMER WELFARE

    Isnaila Fentiana Alfitriyeni, Universitas Tulungagung, Indonesia
    Eka Vaulana Rhodhiska Wulandari, Universitas Tulungagung, Indonesia
    105-117
    DOI: https://doi.org/10.36563/jamanta.v5i2.1791
    Abstract views: 836 , pdf downloads: 35

  • SAK EMKM IMPLEMENTATION IN MICRO AND SMALL ENTERPRISES: EVIDENCE FROM AN INDONESIAN GOLD RETAIL BUSINESS

    Mia Agustina, sekolah tinggi ilmu ekonomi indonesia jakarta, Indonesia
    Annisa Nurislami, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta, Indonesia
    Shafa Ardhita Putri, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta, Indonesia
    Anisa Defi Julia, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta, Indonesia
    Rimi Gusliana Mais, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta, Indonesia
    118-132
    DOI: https://doi.org/10.36563/jamanta.v5i2.1924
    Abstract views: 514 , pdf downloads: 23

  • RECONCILING REGIONAL TAX REVENUE RECORDS: EVIDENCE FROM FINANCIAL REPORTING DISCREPANCIES BETWEEN REGIONAL GOVERNMENT AGENCIES IN BOGOR REGENCY, INDONESIA

    Regina Teflaka, Sekolah Tinggi Ilmu Ekonomi Indonesia, Indonesia
    Alifa Salsabilla, Sekolah Tinggi Ilmu Ekonomi Indonesia, Indonesia
    Niqita Khaerunisa, Sekolah Tinggi Ilmu Ekonomi Indonesia, Indonesia
    Rita Sandrasari, Sekolah Tinggi Ilmu Ekonomi Indonesia, Indonesia
    Rimi Gusliana Mais, Sekolah Tinggi Ilmu Ekonomi Indonesia, Indonesia
    134-150
    DOI: https://doi.org/10.36563/jamanta.v5i2.1920
    Abstract views: 293 , pdf downloads: 43

  • DETERMINANTS OF EFFECTIVE BALANCED SCORECARD IMPLEMENTATION IN THE INDONESIAN FMCG INDUSTRY: A SYSTEMATIC LITERATURE REVIEW

    Luluk Adinda Safitri, Universitas Bina Sarana Informatika, Indonesia
    Intan Ayu Setiyani, Universitas Bina Sarana Informatika, Indonesia
    Dhira Alifah Nazahra Putri, Universitas Bina Sarana Informatika, Indonesia
    Adhelia Putri Paramita, Universitas Bina Sarana Informatika, Indonesia
    Dwi Firdayani, Universitas Bina Sarana Informatika, Indonesia
    Ninuk Riesmiyantiningtias, Universitas Bina Sarana Informatika, Indonesia
    151-166
    DOI: https://doi.org/10.36563/jamanta.v5i2.1794
    Abstract views: 370 , pdf downloads: 65

  • COST ACCOUNTING PERSPECTIVES ON PHARMACEUTICAL INVENTORY MANAGEMENT: EVALUATING FIFO IMPLEMENTATION AND DIGITAL RECORD-KEEPING IN COMMUNITY PHARMACIES

    Nessa Maulidhyna, Universitas Islam Negeri Siber Syekh Nurjati Cirebon, Indonesia
    167-180
    DOI: https://doi.org/10.36563/jamanta.v5i2.1919
    Abstract views: 437 , pdf downloads: 46