Current Issue
Vol. 5 No. 1 (2026)
Published:
22-01-2026
Articles
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Fraud prevention in village financial management an analysis of the regional inspectorate's role in Boyolali Regency
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The effect of thin capitalization and executive character on tax avoidance with institutional ownership as a moderating variable
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The role of regional inspectorates in local government procurement oversight
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Determination of audit delay: The role of board and auditor characteristics
“I would urge you to write, not because it is a good thing, not because it is nice to see your name in print, not even because it is relevant to full membership in our society, but rather because you will really get to know a field only if you contribute to it. … Writing ultimately becomes important not only because of what it does for others but also for what it does for one-self” (Orne, 1981)
