JOS | Universitas Jenderal Soedirman

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Terbitan Terkini

Vol 4 No 2 (2025): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL

Diterbitkan: 2025-12-31

THE EFFECT OF OPERATING PROFIT MARGIN (OPM), RETURN ON EQUITY (ROE), RETURN ON ASSETS (ROA), PRICE-TO-EARNING RATIO (PER), AND INFLATION ON STOCK PRICES

Ahmad Rasyid Zarkasi Fasa, Damayanti Damayanti, Depita Anggraini

147-159

##plugins.pubIds.doi.readerDisplayName## https://doi.org/10.32424/1.saap.2025.4.2.18562
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THE EFFECT OF TAX FAIRNESS, TAX UNDERSTANDING, AND TAX COLLECTION ON THE TAX COMPLIANCE OF INDIVIDUAL TAXPAYERS WHO ARE EMPLOYEES

Nabila Maharani, Eksa Ridwansyah, Depita Anggraini

160-174

##plugins.pubIds.doi.readerDisplayName## https://doi.org/10.32424/1.saap.2025.4.2.18951
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DETERMINANTS OF ACCOUNTING APPLICATION ADOPTION IN VILLAGE OWNED ENTERPRISE: AN INTEGRATED TAM-TOE PERSPECTIVE

Rini Widianingsih, Agus Sunarmo, Irianing Suparlinah, Sugiarto Sugiarto

175-182

##plugins.pubIds.doi.readerDisplayName## https://doi.org/10.32424/1.saap.2025.4.2.19530
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LITERATURE REVIEW: LEVERAGING ARTIFICIAL INTELLIGENCE IN AUDITING FOR DETECTING FRAUD

Dewi Anggun Puspitarini, Aan Kanivia, Natashia Renaldi, Jennifer Villya Saputra, Septian Eris Sandi

183-201

##plugins.pubIds.doi.readerDisplayName## https://doi.org/10.32424/1.saap.2025.4.2.19531
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THE EFFECT OF PROFITABILITY, LIQUIDITY, AND SOLVENCY ON STOCK PRICES ON THE INDONESIA STOCK EXCHANGE WITH DIVIDEND POLICY AS A MODERATING VARIABLE (A CASE STUDY OF COMPANIES IN THE HEALTHCARE SECTOR)

Bella Delvia Andriani, Poppy Dian Indira Kusuma, Yusriati Nur Farida

202-216

##plugins.pubIds.doi.readerDisplayName## https://doi.org/10.32424/1.saap.2025.4.2.19786
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THE INFLUENCE OF INVESTMENT ATTITUDES, SUBJECTIVE NORMS, SOCIAL MEDIA, AND THE BANDWAGON EFFECT ON STUDENTS’ INVESTMENT INTEREST IN THE CAPITAL MARKET

Faisal Satrio Adi, Poppy Dian Indira Kusuma, Yusriati Nur Farida

217-232

##plugins.pubIds.doi.readerDisplayName## https://doi.org/10.32424/1.saap.2025.4.2.19787
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THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY ON FIRM PERFORMANCE WITH MANAGERIAL OWNERSHIP AS A MODERATING VARIABLE

Viola Angeline, Eliada Herwiyanti, Widyahayu W. Kusumastati, Christina Tri Setyorini

233-245

##plugins.pubIds.doi.readerDisplayName## https://doi.org/10.32424/1.saap.2025.4.2.19807
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Transforming Social Capital into Economic Capital: An Analysis of PT EAHM's Multi-Level Marketing Strategy for Cahaya Biscuits from the Perspective of Progressive Islamic Marketing

Uswatun Hasanah, Eka Handriani

161-168

##plugins.pubIds.doi.readerDisplayName## https://doi.org/10.32424/1.saap.2025.4.2.19794
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Digital Transformation Strategy for Village-Based Tourism SMEs to Strengthen Sustainable Competitive Advantage

Faiz Nuha Ilmawan, Sausan Nuhaa Maisarah

153-160

##plugins.pubIds.doi.readerDisplayName## https://doi.org/10.32424/1.saap.2025.4.2.19791
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IMPLEMENTATION OF MICROSOFT ACCESS AS AN EFFECTIVE SOLUTION FOR FINANCIAL REPORTING IN GROCERY STORE SMEs

Ahmad Robi Wijaya, Evi Yuniarti, Fitri Mareta

246-252

##plugins.pubIds.doi.readerDisplayName## https://doi.org/10.32424/1.saap.2025.4.2.19844
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