Vol. 4 No. 12 (2025): December 2025

Articles

• Financial Recording Practices, Income Management, and Fishermen's Welfare: Evidence from Barrang Caddi Island

  Masradin,  Universitas Pebabri Makassar,  Indonesia

  Zainal Potton,  Universitas Muhamadiyah Enrekang,  Indonesia

  Sri Sundari,  Hasanuddin University ,  Indonesia

  Kartini,  Hasanuddin University ,  Indonesia

  1815-1826

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• The Effect of it Sophistication Model on the Performance of Cafe and Restaurant Smes in Medan CITY

  Sonya Putri,  Universitas Sumatera Utara,  Indonesia

  Erlina,  Universitas Sumatera Utara ,  Indonesia

  Keulana Erwin,  Universitas Sumatera Utara ,  Indonesia

  Amlys Syahputra,  Universitas Sumatera Utara ,  Indonesia

  Fahmi Natigor,  Universitas Sumatera Utara ,  Indonesia

  1883-1896

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• The Quality of AIS and HR Information as Determinants of Managerial Decision Effectiveness Moderated by Business Environmental Uncertainty

  Icha Mustamin,  Politeknik Indonesia,  Indonesia

  Haliah,  Hasanuddin University,  Indonesia

  Darmawati,  Hasanuddin University,  Indonesia

  Endang Sriningsih,  Akba University of Technology,  Indonesia

  1857-1866

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• The Effect of Nutritious Food Programs for Students and Working Mothers on Household Expenditures and Income in Elementary Schools

  Rizal Setiawan Amin,  Universitas Hasanuddin,  Indonesia

  Muarif Leo,  Hasanuddin University ,  Indonesia

  Kartini,  Hasanuddin University ,  Indonesia

  Sri Sundari,  Hasanuddin University ,  Indonesia

  1827-1842

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• The Effect of Digital Accounting and Financial Literacy Implementation on the Quality of MSME Financial Reports: The Moderating Role of Technology Readiness in MSMEs in Makassar City

  Salsabila Adi Ahsan,  Universitas Hasanuddin,  Indonesia

  Ritma Tri Astuthy,  Hasanuddin University ,  Indonesia

  Kartini,  Hasanuddin University ,  Indonesia

  Sri Sundari,  Hasanuddin University ,  Indonesia

  1867-1882

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• Building Trust in Tax Authorities through Tax Compliance: The Role of Tax Literacy and Religiosity

  Sultan,  Universitas Hasanuddin,  Indonesia

  Sahrir,  Muhammadiyah University of Palopo,  Indonesia

  Kartini,  Hasanuddin University ,  Indonesia

  Sri Sundari,  Hasanuddin University ,  Indonesia

  1843-1856

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