Vol. 18 No. 1 (2026): Jurnal Cakrawala Akuntansi

Articles

• Implementation Implementation of Activity-Based Costing in Determining Inpatient Rates at RSUD Raden Mattaher Jambi

  Abdila Rungki Patmalarsih, Yudi, Misni Erwati

  01-17

  • PDF

• The Effect of Profitability, Liquidity, Firm Size and Asset Structure on Capital Structure

  Melly Maragretha Yulianti, Rita Friyani, Wiwik Tiswiyanti

  18-32

  • PDF

• The Effect of Capital Structure and Company Size on Profitability with Operational Efficiency as an Intervening Variable Case Study of Property and Real Estate Companies Listed on the IDX 2020-2023

  Prabu Ikhlas, Sri Rahayu, Misni Erwati

  33-48

  • PDF

• Research Trends in Creative Accounting and Earnings Management: A Global Bibliometric Analysis (1996–2025)

  Dewi Sartika, Fitria Rahmi, Fitrah Mulyani, Reni Dahar

  49-67

  • PDF

• Oil and Gas Revenue Accounting Treatment and Compliance: Systematic Review of Upstream Company Practices

  Al Ahda Nafasya Meila, Putri Rahma Namira, Ryanti Destari, Rika Henda Safitri, Tertiarto Wahyudi, Ruth Samantha Hamzah

  68-88

  • PDF

• The Influence of Budget Planning, SIPD, and Human Resource Competence on Financial Performance at BPKPD of Jambi Province

  Istiana Dwi Sari, Iskandar Sam, Fredy Olimsar

  89-104

  • PDF