Articles

• The Effect of Participatory Budgeting on Budget Risk Avoidance, Budget Slack and Organizational Performance Accountability

  Wakhid Ansori, David Pangaribuan, Tutty Nuryati

  01 - 18

  DOI: https://doi.org/10.32424/1.sar.2026.11.1.18830

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  Abstract views: 0 times | Downloaded: 0 times | Published: 2026-04-22
• The Effect of Ownership Structure on Tax Aggressiveness

  Shinta Kameliya, Ani Wilujeng Suryani

  19 - 36

  DOI: https://doi.org/10.32424/1.sar.2026.11.1.19462

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  Abstract views: 0 times | Downloaded: 0 times | Published: 2026-04-11
• The Evolution of Artificial Intelligence in Accounting and Auditing: A Bibliometric Analysis Review

  Fandi Prasetya, Khalilah Nafisah, Vidya Intani Athfalina

  37 - 54

  DOI: https://doi.org/10.32424/1.sar.2026.11.1.20103

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  Abstract views: 0 times | Downloaded: 0 times | Published: 2026-06-08
• Red Flags, Professional Scepticism, and Time Budget Pressure on Financial Statement Fraud Detection: The Moderating Role of Auditor Experience

  Diah Darmayanti, Adnyaswari Devi, Galang Pradnya, Kemala Vidyantari

  55 - 68

  DOI: https://doi.org/10.32424/1.sar.2026.11.1.19656

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  Abstract views: 0 times | Downloaded: 0 times | Published: 2026-06-10
• An Analysis of Islamic Financial Literacy, Financial Inclusion, and Accounting Information Systems on Financial Performance with Environmental Uncertainty as a Moderator

  Dyah Ayumurni Kartikasari, Wita Ramadhanti, M Indra Maulana, Alfarisi Akbar Efendi

  69 - 87

  DOI: https://doi.org/10.32424/1.sar.2026.11.1.21625

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  Abstract views: 0 times | Downloaded: 0 times | Published: 2026-07-22