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Vol. 3 No. 4 (2025): Desember : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi with e-ISSN : 3031-3384, p-ISSN : 3031-3392 is a journal devoted to the publication of scientific articles issued by the Indonesian Economic and Accounting Research Association. This journal is published 4 times a year, namely in the month Maret, Juni , September dan Desember. The mission of the Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi is to disseminate, develop and facilitate the results of research on Economics and Accounting, as a medium for lecturers, teachers, researchers and practitioners in the field of Economics and Management from all over Indonesia, in conducting exchanges information about the results of the latest research that has been done. This journal is accredited SINTA 3 (Decree of the Director General of Higher Education, Research, and Technology Number 355/DST/D.D1/HM.01.01/2026 dated July 24, 2026, concerning Notification of Scientific Journal Accreditation Results for Period 3 of 2025), starting from Volume 1 Number 4 of 2023 to Volume 6 Number 3 of 2028.
Full Issue
Articles
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Integration of Accounting and Financial Management Systems in Enhancing the Efficiency of Investment Decisions
DOI :
https://doi.org/10.61132/anggaran.v3i4.1831
- PDF Views: 1096 times | Download : 304 times
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Analysis of the Dynamic Impact of Economic Growth on Human Development Indicators in Iraq (2004-2023)
DOI :
https://doi.org/10.61132/anggaran.v3i4.1839
- PDF Views: 767 times | Download : 256 times
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Analisis Perbandingan Penerapan PSAK 238 dan PSAK 236 dalam Laporan Keuangan Perusahaan Manufaktur di Indonesia
DOI :
https://doi.org/10.61132/anggaran.v3i4.1953
- PDF Views: 1124 times | Download : 265 times
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Analisis Tren dan Fluktuasi Harga Komoditas Kentang di Kabupaten Muara Enim Provinsi Sumatera Selatan
DOI :
https://doi.org/10.61132/anggaran.v3i4.1954
- PDF Views: 417 times | Download : 584 times
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Pengaruh Hubungan Istimewa, Transfer Pricing, ETR pada Nilai Perusahaan dengan CSR sebagai Variabel Moderasi pada Sektor Property dan Real Estate
DOI :
https://doi.org/10.61132/anggaran.v3i4.1967
- PDF Views: 760 times | Download : 191 times
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Implementasi Sistem Coretax dalam Pembuatan e-Bupot dan Pelaporan Surat Pemberitahuan (SPT) Masa PPh 21 Pada PT RSA
DOI :
https://doi.org/10.61132/anggaran.v3i4.1965
- PDF Views: 1213 times | Download : 495 times
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Perbandingan Strategi Pengembangan Usaha Kecil dalam Meningkatkan Pendapatan Pedagang di Pasar Tradisional Sekitar Medan Kota
DOI :
https://doi.org/10.61132/anggaran.v3i4.1974
- PDF Views: 719 times | Download : 226 times
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Analisis Struktur Kinerja dan Kluster Unggulan di Wilayah Kabupaten dan Kota
DOI :
https://doi.org/10.61132/anggaran.v3i4.1992
- pdf Views: 327 times | Download : 167 times
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Analisis Kinerja UMKM Pabrik Tahu Macanan Menggunakan Balanced Scorecard
DOI :
https://doi.org/10.61132/anggaran.v3i4.1983
- pdf Views: 588 times | Download : 195 times
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Pengaruh Gaji, Insentif dan Tunjangan terhadap Kinerja Karyawan di Pabrik Roti King Internasional
DOI :
https://doi.org/10.61132/anggaran.v3i4.1987
- PDF Views: 526 times | Download : 163 times
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Analisis Faktor-Faktor Penentu Pertumbuhan UMKM di Indonesia
DOI :
https://doi.org/10.61132/anggaran.v3i4.1988
- PDF Views: 843 times | Download : 1578 times
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Pengaruh Tingkat Pengangguran terhadap Pertumbuhan Ekonomi di Provinsi Kepulauan Riau Tahun 2024
DOI :
https://doi.org/10.61132/anggaran.v3i4.1982
- pdf Views: 597 times | Download : 199 times
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The Nexus of Digitalization and Innovation in Business Processes: A Bibliometric Analysis and Identification of Research Gaps
DOI :
https://doi.org/10.61132/anggaran.v3i4.1960
- PDF Views: 853 times | Download : 156 times
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Strategi Industrialisasi dan Keterkaitannya dengan Sektor Ekonomi Lain dalam Pembangunan
DOI :
https://doi.org/10.61132/anggaran.v3i4.1996
- PDF Views: 556 times | Download : 750 times
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Pengaruh Investasi, Tenaga Kerja, dan Pengangguran terhadap Pertumbuhan Ekonomi di Provinsi Aceh
DOI :
https://doi.org/10.61132/anggaran.v3i4.1995
- PDF Views: 544 times | Download : 344 times
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Penerapan Akuntansi Manajemen dalam Digital Business Era Tantangan dan Peluang
DOI :
https://doi.org/10.61132/anggaran.v3i4.2000
- PDF Views: 989 times | Download : 947 times
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Analisis Struktur Industri dan Daya Saing dalam Industrialisasi Indonesia (Pendekatan Keunggulan Komparatif)
DOI :
https://doi.org/10.61132/anggaran.v3i4.2001
- pdf Views: 589 times | Download : 304 times
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Strategi Orientasi pada Industri Manufaktur di Tingkat Kabupaten dan Kota
DOI :
https://doi.org/10.61132/anggaran.v3i4.1998
- PDF Views: 581 times | Download : 154 times
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Pengaruh Utang Usaha, Profitabilitas, dan Other Comprehensive Income Terhadap Audit Fee pada Industri Fast Moving Consumer Goods di Bidang F&B
DOI :
https://doi.org/10.61132/anggaran.v3i4.2012
- PDF Views: 322 times | Download : 228 times
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Krisis Epistemologis Audit Modern: Tinjauan Sistematis Teori Kecurangan, Disrupsi Teknologi, dan Kegagalan Struktural
DOI :
https://doi.org/10.61132/anggaran.v3i4.2042
- pdf Views: 474 times | Download : 302 times
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Peran Global Minimum Tax dalam Mengatasi Penghindaran Pajak Perusahaan Multinasional di Indonesia
DOI :
https://doi.org/10.61132/anggaran.v3i4.2055
- pdf Views: 874 times | Download : 995 times
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Analisis Sistem Akuntansi Pembelian Bahan Pembantu pada PT Central Sandang Jayatama Bandung
DOI :
https://doi.org/10.61132/anggaran.v3i4.2084
- PDF Views: 559 times | Download : 312 times
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Efektivitas Sistem Informasi Akuntansi Penggajian pada PT Pabrik Gula Camming Kabupaten Bone
DOI :
https://doi.org/10.61132/anggaran.v3i4.2600
- pdf Views: 202 times | Download : 60 times






