Vol. 28 No. 1 (2025): EQUITY

Articles

• Penggunaan Artificial Intelligence dalam Proses Audit: Sudut Pandang Etika Islam

  Fandi Nur Ahmad Habibi, Syal Sabillah Ayu Safitri, Basuki Basuki

  1-14

  • PDF (Bahasa Indonesia)

• Analisis Prudence Pada Sektor Makanan dan Minuman di Indonesia

  Vaya Juliana Dillak, Siska Priyandini Yudowati

  15-32

  • PDF (Bahasa Indonesia)

• Locus of Control, Self Efficacy, and Time Budget Pressure in Audit Judgment: The Moderating Role of Task Complexity

  Erlangga Prakasa, Poppy Sofia Koeswayo, Ahmad Zakie Mubarrok

  33-50

  • PDF

• Post-Covid-19 Financial Distress Analysis: Insights from Indonesian Transportation Sub-Sector Companies

  Neni Maharani, Nanda Pramayasti Mulyadi, Riyan Harbi Valdiansyah

  51-68

  • PDF

• The Impact of Budget Allocation on Road Infrastructure Quality in Indonesia

  Made Tara Damayanti, Yulianti Abbas

  69-87

  • PDF

• Impact of Fintech and Risk Management on The Sustainability Performance of MSMEs (Micro, Small and Medium Enterprises)

  Safira Safira, Ahadiah Agustina, Nur Fitri Hidayanti, Mukhlishin Mukhlishin

  88-109

  • PDF

• Performance of Local Government Determinants in Indonesia: The Moderating Role of Government Internal Control System

  Eva Yunadia Chaerani, Puji Wibowo

  110-134

  • PDF