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

Articles

• IMPLEMENTATION OF ACTIVITY-BASED COSTING IN DETERMINING INPATIENT RATES AT RSUD RADEN MATTAHER JAMBI

  Abdila Rungki Patmalarsih, Yudi, Misni Erwati

  01-18

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• THE EFFECT OF PROFITABILITY, LIQUIDITY, FIRM SIZE AND ASSET STRUCTURE ON CAPITAL STRUCTURE

  Melly Maragretha Yulianti, Rita Friyani, Wiwik Tiswiyanti

  19-35

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• 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

  36-52

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• 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

  53-71

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• RESEARCH TRENDS IN CREATIVE ACCOUNTING AND EARNINGS MANAGEMENT: A GLOBAL BIBLIOMETRIC ANALYSIS (1996–2025)

  Dewi Sartika, Fitria Rahmi, Fitrah Mulyani, Reni Dahar

  72-93

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• THE ROLE OF BUDGET PLANNING, SIPD, AND HUMAN RESOURCE COMPETENCE IN ENHANCING FINANCIAL PERFORMANCE: EVIDENCE FROM A PROVINCIAL GOVERNMENT AGENCY

  Istiana Dwi Sari, Iskandar Sam, Fredy Olimsar

  94-111

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• THE EFFECT OF THE SISKEUDES AND HUMAN RESOURCE COMPETENCY ON THE TRANSPARENCY OF THE VILLAGE GOVERNMENT BUDGET IN THE BATANG ASAM DISTRICT, TANJABAR REGENCY, JAMBI PROVINCE

  Ananda Fitri Febriani, Iskandar Sam, Misni Erwati

  112-130

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