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Journals

Journal of Modern Accounting and Auditing

ISSN: 1548-6583 (Print) 1935-9683 (Online)
Website:http://davidpublisher.com/Home/Journal/JMAA
Frequency: Quarterly
Volume 21, Number 3, July-Sept. 2025 (Serial Number 206)

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Open Access

The Role of E-SERVQUAL in Enhancing Online Service Quality: A Systematic Literature Review

Indah Noer Agustivani Yusuf, Iskandar Muda, Sambas Ade Kusuma

Abstract | References Full-Text PDF Download XML 93 Views

DOI:10.17265/1548-6583/2025.03.001

Open Access

A Systematic Review of the DeLone & McLean Model in Enterprise Resource Planning (ERP) Systems Success

Niel Agrisman Barus, Iskandar Muda, Sambas Ade Kesuma

Abstract | References Full-Text PDF Download XML 88 Views

DOI:10.17265/1548-6583/2025.03.002

Open Access

Implementation of SysTrust Theory: A Systematic Literature Review

Salsabila Fitri Tarissa Nasution, Iskandar Muda, Sambas Ade Kesuma

Abstract | References Full-Text PDF Download XML 54 Views

DOI:10.17265/1548-6583/2025.03.003

Open Access

The Influence of Leverage, Firm Size, Firm Value, and Managerial Ownership on Tax Aggressiveness in Technology Sector Companies Listed on the Indonesia Stock Exchange

Siti Nurhaliza Mukhra, Iskandar Muda, Narumondang Bulan Siregar

Abstract | References Full-Text PDF Download XML 54 Views

DOI:10.17265/1548-6583/2025.03.004

Open Access

Assessing the Reliability of Financial Reports Amid Inflation: The Role of Inflation Accounting Implementation

Hazri Wahyuni Ht. Suhut, Hardea Putriani Fadhila, Christian Halomoan Hasibuan, Iskandar Muda

Abstract | References Full-Text PDF Download XML 52 Views

DOI:10.17265/1548-6583/2025.03.005

Open Access

Application of Accrual Bases in Government Accounting: Challenges and Implications

Tifani Napitupulu, Juliana Siahaan, Iskandar Muda, Erlina

Abstract | References Full-Text PDF Download XML 18 Views

DOI:10.17265/1548-6583/2025.03.006

Open Access

The Role of Internal Audit in Improving the Quality of Government Financial Statements: A Literature Based Study Agency Theory

Nova Fernita Samosir, Aninditya Amanda, Iskandar Muda, Erlina

Abstract | References Full-Text PDF Download XML 14 Views

DOI:10.17265/1548-6583/2025.03.007

Open Access

Audit without Integrity: Ethical Failures and Fraud in High-Profile Corporate Cases

Enda Putri Rudangta Meliala, Julia, Iskandar Muda, Erlina

Abstract | References Full-Text PDF Download XML 14 Views

DOI:10.17265/1548-6583/2025.03.008

Open Access

A Spatial Autoregressive Model on the Effect of E-Money, Fintech Lending, and ATM Usage on Economic Performance across Provinces in Sumatra

Zahra Assyfa, Frisky Anistya, Iskandar Muda, Erlina

Abstract | References Full-Text PDF Download XML 17 Views

DOI:10.17265/1548-6583/2025.03.009

Open Access

Strategic Role of Green Accounting in the Digital Era: A Systematic Review of Its Impact on ESG Disclosure and Investment Decisions

Reyinhard Sinaga, Willman Sihotang, Iskandar Muda, Erlina

Abstract | References Full-Text PDF Download XML 24 Views

DOI:10.17265/1548-6583/2025.03.0010

Open Access

The Accountant’s Role in the Era of Artificial Intelligence (AI) and Automation: Transforming Skills and Responsibilities

Adryanni Manurung, Nengsyh Untari Panjaitan, Iskandar Muda, Erlina

Abstract | References Full-Text PDF Download XML 20 Views

DOI:10.17265/1548-6583/2025.03.0011

Open Access

Understanding Corporate Tax Avoidance: A Review of Internal and External Influencing Factors

Johan, Adhitakarya Yudha, Iskandar Muda, Erlina

Abstract | References Full-Text PDF Download XML 21 Views

DOI:10.17265/1548-6583/2025.03.0012

Open Access

Audit Without Integrity: Ethical Failures and Fraud in High-Profile Corporate Cases

Enda Putri Rudangta Meliala, Julia, Iskandar Muda, Erlina

Abstract | References Full-Text PDF Download XML 21 Views

DOI:10.17265/1548-6583/2025.03.0013

Open Access

The Impact of Profitability, Firm Size, and Capital Structure on Firm Value in the Manufacturing Sector

Irananda Sihombing, Putri Ayu Lestari, Erlina, Iskandar Muda

Abstract | References Full-Text PDF Download XML 16 Views

DOI:10.17265/1548-6583/2025.03.0014