Vol. 18 No. 2 (2026): Jurnal Cakrawala Akuntansi

Articles

• FINANCIAL PERFORMANCE ANALYSIS OF TRANSPORTATION COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2021-2023

  Atik Waddah, Iskandar Sam, Lutfi

  124 - 135

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• THE EFFECT OF VILLAGE BUDGET ACCOUNTABILITY AND TRANSPARENCY ON COMMUNITY EMPOWERMENT IN TANJUNG LANJUT VILLAGE MUARO JAMBI REGENCY

  Anju Saputra, Iskandar Sam, Salman Jumaili

  136 - 152

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• THE INFLUENCE OF INTERNAL AUDITORS’ COMPETENCE AND PROFESSIONALISM ON FRAUD PREVENTION AT THE INSPECTORATE OF BUNGO REGENCY

  Muti'a Azkia, Yudi, Rita Friyani

  153 - 166

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• BEYOND COMPLIANCE: DETERMINANTS OF ACCRUAL ACCOUNTING SUCCESS IN JAMBI GOVERNMENT

  Muhammad Dzakwan Naufal, Afrizal, Muhammad Ridwan

  167 - 183

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• COMPANY AND AUDITOR CHARACTERISTICS AS DETERMINANTS OF AUDIT REPORT LAG: EVIDENCE FROM CONSUMER CYCLICALS COMPANIES ON THE INDONESIA STOCK EXCHANGE 2021-2024

  Sarah Nafisa Wirgentia, Rika Henda Safitri, Hasni Yusrianti

  184 - 199

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• BUDGETARY PARTICIPATION, INFORMATION ASYMMETRY, AND BUDGET IN LOCAL GOVERNMENT: EVIDENCE FROM TEBO REGENCY

  Pebi Sanjaya, Fitrini Mansur, Misni Erwati

  200 - 210

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• DRIVERS OF VILLAGE FINANCIAL SYSTEM EFFECTIVENESS: ASSESSING HR COMPETENCIES, EDUCATION, AND SOCIALIZATION IN KUMPEH ULU

  Renal Wijaya, Enggar Diah Puspa Arum, Wiwik Tiswiyanti

  211 - 221

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