Akuisisi : Jurnal Akuntansi
type: channel
description: Journal title Akuisisi : Jurnal Akuntansi Initials Akuisisi Supported by <img src="[binary]" alt="" /><img src="[binary]" alt="" /> Frequency 2 issues per year DOI prefix 10.24127 by Print ISSN 1978-6581 Online ISSN 2477-2984 Editor-in-chief Nedi Hendri & Rahmat Fajar Ramdani Managing Editor Jawoto Nusantoro Publisher Universitas Muhammadiyah Metro Citation Analysis <a href="https://doaj.org/toc/2477-2984?source=%7B%22query%22%3A%7B%22filtered%22%3A%7B%22filter%22%3A%7B%22bool%22%3A%7B%22must%22%3A%5B%7B%22term%22%3A%7B%22index.issn.exact%22%3A%221978-6581%22%7D%7D%2C%7B%22term%22%3A%7B%22index.issn.exact%22%3A%222477-2984%22%7D%7D%2C%7B%22term%22%3A%7B%22_type%22%3A%22article%22%7D%7D%5D%7D%7D%2C%22query%22%3A%7B%22match_all%22%3A%7B%7D%7D%7D%7D%2C%22from%22%3A0%2C%22size%22%3A100%7D" target="_blank">DOAJ | SINTA | Google Scholar Cite Akuisisi Akuisisi: Jurnal Akuntansi with registered ISSN : 2477-2984 (Online) and ISSN: 1978-6581 (Print) is an information container related to scientific articles that consist of: the results of the research, the study of literature, ideas, theory application, critical analysis studies in Accounting that is published by Muhammadiyah University of Metro. Akuisisi: Jurnal Akuntansi published twice a year on April and November, with the number of articles 10-20 per year. The purpose of this journal is to publish quality articles which is dedicated to the scientific development of accounting issue that includes in 1) financial accounting, 2) manajerial accounting, 3) sector public accounting, 4) tax accounting, 5) auditing, 6) accounting information system and 7 ) syariah accounting. Submitted papers must be written in Indonesian or English for initial review stage by editors and further review process by minimum two reviewers
publisher: Universitas Muhammadiyah Metro
language: en-US
publication name: Akuisisi : Jurnal Akuntansi
issn: 1978-6581
copyright: This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge. All articles published Open Access will be immediately and permanently free for everyone to read and download. We are continuously working with our author communities to select the best choice of license options, currently being defined for this journal as follows:
items: Studi Literatur Review: Faktor-Faktor Yang Dapat Meningkatkan Kinerja Keuangan
items: Determinants of Financial Distress: The Role of Operating Capacity, Sales Growth, Operating Cash Flow, and Leverage
items: Pengaruh Tax Avoidance dan Profitabilitas Terhadap Nilai Perusahaan dengan Kebijakan Hutang Sebagai Variabel Pemoderasi
items: Akuntabilitas dan Transparansi Laporan Keuangan Partai Politik di Indonesia
items: Pengaruh CSR, Kinerja Keuangan dan GCG Terhadap Nilai Perusahaan
items: Pengaruh Political Connections dan Sistem Manajemen Lingkungan Terhadap Kinerja Lingkungan
items: Faktor-Faktor yang Mempengaruhi Akuntabilitas Kinerja Instansi Pemerintah Daerah
items: Pengaruh Konservatisme Akuntansi dan Manajemen Laba Terhadap Nilai Perusahaan dengan GCG sebagai Pemoderasi
items: Analisis Fraud Diamond dalam Mendeteksi Financial Statement Fraud
items: Kontribusi Tanggung Jawab Sosial Perusahaan, Green Accounting, Kinerja Lingkungan terhadap Profitabilitas
items: Pengaruh Risiko Kredit, Risiko Likuiditas, dan Permodalan terhadap Kinerja Keuangan
items: Pengaruh Sistem Informasi Akuntansi dan Teknologi Informasi Pada Kinerja Keuangan
items: Pengaruh Profitabilitas, Aktivitas Perusahaan, Likuiditas, Solvabilitas, dan Financial Distress terhadap Opini Audit Going Concern
items: Pengaruh Hedging, Kompensasi Eksekutif dan Gender Diversity Terhadap Agresivitas Pajak
items: Faktor yang Mempengaruhi Tax Avoidance dengan Institutional Ownership sebagai Variabel Moderasi
items: Peran Sistem Pengendalian Internal, Kompetensi Aparatur Desa dan Budaya Organisasi terhadap Pencegahan Kecurangan Dana Desa
items: Pengaruh Kebijakan Dividen dan Keputusan Investasi terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Mediasi
items: Pengaruh Pengendalian Internal terhadap Pencegahan Kecurangan dengan Moralitas Individu sebagai Variabel Moderasi

Studi Literatur Review: Faktor-Faktor Yang Dapat Meningkatkan Kinerja Keuangan
type: item
description: The success of the company is an important thing that needs to be known because it is useful in making decisions for both internal and external parties. Therefore we need to understand what aspects can affect work results financially or what we call the company’s financial performance. This research was conducted to determine the factors that can improve the financial performance of companies listed on the Indonesian stock exchange. The research was conducted through literature studies by collecting literature articles related to company financial performance. Based on the results of the study, it is known that there are five variables that can improve the financial performance of companies listed on the Indonesian stock exchange, namely good corporate governance, intellectual capital, company size, corporate social responsibility (CSR), and capital structure
creator: Shania Raflesia
creator: Tan Ming Kuang
rights: Copyright (c) 2025 Akuisisi: Jurnal Akuntansi
date: 2025-04-15
publication date: 2025-04-15
volume: 21
number: 1
starting page: 1
ending page: 14
doi: 10.24127/akuisisi.v21i1.1280

Determinants of Financial Distress: The Role of Operating Capacity, Sales Growth, Operating Cash Flow, and Leverage
type: item
description: This research examines the influence of operating capacity, sales growth, operating cash flow, and leverage on the financial distress conditions of companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2020-2022. This study uses a purposive sampling method for sampling with a sample size of 57 companies. The analysis technique used is binary logistic regression using SPSS version 26. The results of this study indicate that operating capacity and leverage have a significant effect on the company's financial distress, while sales growth and operating cash flow have no significant effect on the company's financial distress.
creator: Azizah Maulidina
creator: Wida Purwidianti
creator: Naelati Tubastuvi
creator: Alfalisyado Alfalisyado
rights: Copyright (c) 2025 Akuisisi: Jurnal Akuntansi
date: 2025-04-15
publication date: 2025-04-15
volume: 21
number: 1
starting page: 15
ending page: 28
doi: 10.24127/akuisisi.v21i1.2335

Pengaruh Tax Avoidance dan Profitabilitas Terhadap Nilai Perusahaan dengan Kebijakan Hutang Sebagai Variabel Pemoderasi
type: item
description: The purpose of this study is to investigate the impact of tax avoidance and profitability on firm value by using debt policy as a moderating factor. The research sample comprises of 34 energy businesses that were listed on the Indonesia Stock Exchange between 2020 and 2022, and were chosen through a selective selection technique. This study approach focuses on the utilization of secondary data, with data analysis performed using Warp PLS version 8.0 software. The Cash Effective Tax Rate (CETR) variable measures tax avoidance, while the Return on Assets (ROA) ratio measures profitability. Tobin's Q is a measure of firm value, while the Debt to Equity Ratio (DER) is a measure of debt policy. Based on research findings, tax avoidance and profitability can have an impact on company value. Debt policy is able to strengthen the impact of tax avoidance on company value, but debt policy cannot strengthen the impact of profitability on company value. Energy sector companies are considering debt policy strategies more carefully to optimize company value through tax avoidance practices.
creator: Elsa Wahyu Adelia
creator: Anna Sumaryati
rights: Copyright (c) 2025 Akuisisi: Jurnal Akuntansi
date: 2025-05-01
publication date: 2025-05-01
volume: 21
number: 1
starting page: 29
ending page: 43
doi: 10.24127/akuisisi.v21i1.2012

Akuntabilitas dan Transparansi Laporan Keuangan Partai Politik di Indonesia
type: item
description: PThis article is devoted to accountability and transparency of political party financial report in Indonesia, to review the compliance of preparing financial report as stated in regulations, and accordance relevant accounting standard. This is qualitative research using secondary data, analyzing political party financial report; as public entity receiving allocation from national budget. The result shows that majority of political party have not prepared financial report, or have prepared financial report but not audited yet. Novelty of this research is analyzing political party financial report comprehensively, refer to relevant regulation, and accounting standard. Contribution of this research is to recommend alternative ways to cope with regulation and accounting standard weaknesses
creator: Sonya Oktaviana
creator: Fitriani Amarullah
creator: Viska Anggraita
creator: Emil Bachtiar
rights: Copyright (c) 2025 Akuisisi: Jurnal Akuntansi
date: 2025-05-01
publication date: 2025-05-01
volume: 21
number: 1
starting page: 44
ending page: 63
doi: 10.24127/akuisisi.v21i1.2352

Pengaruh CSR, Kinerja Keuangan dan GCG Terhadap Nilai Perusahaan
type: item
description: The aim of this research is to empirically test the influence of corporate social responsibility (CSR), financial performance and GCG on company value. This research uses the variables Tobins'q, ROA, GCG and liquidity control variables. The method used is the multiple linear regression method. The sample used is a general banking company registered on the IDX that publishes an annual report and a sustainability report for the period 2018-2022. The research results show that the audit committee and liquidity have a positive effect on company value. CSR, the proportion of independent commissioners and the educational background of directors have no effect on company value. ROA and institutional ownership have a negative effect on company value
creator: Sony Anggun Prihantoro
creator: Hadi Pramono
creator: Azmi Fitriati
creator: Hardiyanto Wibowo
rights: Copyright (c) 2025 Akuisisi: Jurnal Akuntansi
date: 2025-05-02
publication date: 2025-05-02
volume: 21
number: 1
starting page: 64
ending page: 76
doi: 10.24127/akuisisi.v21i1.2069

Pengaruh Political Connections dan Sistem Manajemen Lingkungan Terhadap Kinerja Lingkungan
type: item
description: The output of this research is to analyze the effect of Political Connections and Environmental Management Systems on Environmental Performance. This research uses quantitative techniques and carries out analysis using descriptive methods. Data and information for this research comes from Annual Reports or Sustainability Reports of Mining sector companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. This research uses purposive sampling as a data processing approach. The research sample consisted of 10 companies, each with 50 samples. The data was examined using descriptive statistical techniques, this method involves testing classical assumptions which include testing data normality, heteroscedasticity, multicollinearity and autocorrelation. After that, the data was tested using multiple linear regression, then correlation and determination coefficient analysis was carried out by testing the hypothesis using the t-statistical test and the F-statistical test. The results of this research show that Political Connections and Environmental Management Systems have a positive and significant influence on Environmental Performance. The findings of this research indicate that Political Connections and Environmental Management Systems have a beneficial and substantial impact on Environmental Performance
creator: Dzaqiyul Fuadzi Asya'bani
creator: Dwi Jayanti
rights: Copyright (c) 2025 Akuisisi: Jurnal Akuntansi
date: 2025-05-03
publication date: 2025-05-03
volume: 21
number: 1
starting page: 77
ending page: 90
doi: 10.24127/akuisisi.v21i1.2090

Faktor-Faktor yang Mempengaruhi Akuntabilitas Kinerja Instansi Pemerintah Daerah
type: item
description: The purpose of this research is to find out how the implementation of local government accounting systems, reporting systems, and compliance with statutory regulations influence the accountability of the performance of local government agencies. The population of this research is the Regional Work Unit (SKPD) which consists of the Regional Secretariat, DPRD Secretariat, inspectorate, department, agency and Satpol PP. Sample selection used the purposive sampling method. This research uses primary data with data collection methods using questionnaires. The respondents in this research were treasurers in each SKPD of Banyuwangi district. The data analysis technique used is SEM-PLS with the help of SmartPLS 3.0 software for data analysis. The results of this research indicate that the variable implementation of the regional government accounting system and reporting system has a positive effect on the accountability of the performance of regional government agencies. Meanwhile, the variable compliance with statutory regulations has no effect on the accountability of the performance of local government agencies
creator: Anisa Lutvia Marsya
creator: Indah Wahyu Ferawati
creator: Bambang Wicaksono
rights: Copyright (c) 2025 Akuisisi: Jurnal Akuntansi
date: 2025-05-03
publication date: 2025-05-03
volume: 21
number: 1
starting page: 91
ending page: 102
doi: 10.24127/akuisisi.v21i1.2117

Pengaruh Konservatisme Akuntansi dan Manajemen Laba Terhadap Nilai Perusahaan dengan GCG sebagai Pemoderasi
type: item
description: The aim of this research is to analyze the influence of accounting conservatism and earnings management on company value, with moderation from good corporate governance. The population of this research is Manufacturing Companies in the food and beverage sub-sector from 2018-2022 and the data was obtained from the annual report on the official website of the Indonesia Stock Exchange (BEI). Data analysis used PLS-SEM with SmartPLS 4.0 software. The research results show that accounting conservatism has a positive and significant influence on company value, as well as earnings management. While good corporate governance moderation weakens the relationship between accounting conservatism and earnings management, it has a significant influence on firm value. Suggestions for further research are adding other sectors, adding research periods, adding proxies to moderating variables, and adding control variables using company probability to produce more in-depth, valid and reliable findings in supporting the development of science and company management practices.
creator: Khalisha Dhiya Ardifarah
creator: Vika Fitranita
rights: Copyright (c) 2025 Akuisisi: Jurnal Akuntansi
date: 2025-05-03
publication date: 2025-05-03
volume: 21
number: 1
starting page: 103
ending page: 118
doi: 10.24127/akuisisi.v21i1.2182

Analisis Fraud Diamond dalam Mendeteksi Financial Statement Fraud
type: item
description: FFinancial statement fraud and early detection of fraudulent activities are very important before they become major cases that can harm the company. This study was conducted to see how much influence fraud diamonds have on financial statement fraud. The independent variables in this study consist of pressure, opportunity, rationalization, and capability. While the dependent variable in this study is financial statement fraud proxied by the Beneish m-score. The object of the study is Transportation & Logistic companies in Indonesia in 2019-2023 and listed on the IDX, using purposive sampling techniques obtained 37 companies. The data analysis method used is logistic regression analysis. The results of the study stated that pressure and opportunity did not affect financial statement fraud, while rationalization and capability had a positive effect on financial statement fraud
creator: Nurul Nadianti
creator: Agus Bagianto
creator: Wasifah Hanim
rights: Copyright (c) 2025 Akuisisi: Jurnal Akuntansi
date: 2025-05-07
publication date: 2025-05-07
volume: 21
number: 1
starting page: 119
ending page: 131
doi: 10.24127/akuisisi.v21i1.2472

Kontribusi Tanggung Jawab Sosial Perusahaan, Green Accounting, Kinerja Lingkungan terhadap Profitabilitas
type: item
description: The research method used is quantitative with a sample of companies engaged in the manufacturing sector through purposive sampling techniques and data is processed using the SPSS application. The results of the study show that corporate social responsibility and green accounting do not have a significant effect on the profitability of companies in the manufacturing sector. Environmental performance has proven to have a significant positive influence on the profitability of manufacturing sector companies. This research provides benefits for investors in considering sustainability factors in investment decision-making, as well as for companies to improve social and environmental performance to support profitability. These findings can also contribute to the formulation of government policies that support corporate transparency and sustainability
creator: Hesti Rahayu
creator: Victoria Ari Palma Akadiati
rights: Copyright (c) 2025 Akuisisi: Jurnal Akuntansi
date: 2025-05-07
publication date: 2025-05-07
volume: 21
number: 1
starting page: 132
ending page: 141
doi: 10.24127/akuisisi.v21i1.2538

Pengaruh Risiko Kredit, Risiko Likuiditas, dan Permodalan terhadap Kinerja Keuangan
type: item
description: This research aims to analyze the influence of credit risk (RK), liquidity risk (RL), and capital (MD) on financial performance (KK). The research sample is commercial banks listed on the Indonesia Stock Exchange (BEI) in 2018-2021. The sampling method used purposive sampling with conventional bank requirements, and a sample of 40 bank units was obtained and the number of observations used to test the hypothesis was 136 units. The data used is panel data. The analysis tool uses multiple linear regression based on the Hausman test using the random effect model (REM). The research results are that credit risk has a significant negative influence on financial performance, liquidity risk has a significant favorable influence on financial performance, and capital does not significantly influence financial performance.
creator: Wihandaru Satya Pamungkas
creator: Septa Windyastuti
rights: Copyright (c) 2025 Akuisisi: Jurnal Akuntansi
date: 2025-05-08
publication date: 2025-05-08
volume: 21
number: 1
starting page: 142
ending page: 152
doi: 10.24127/akuisisi.v21i1.2344

Pengaruh Sistem Informasi Akuntansi dan Teknologi Informasi Pada Kinerja Keuangan
type: item
description: Accounting information system and information technology cannot be ignored in the preparation of SME financial reports which are needed for internal and external purposes. This research aims to analyze the influence of accounting information systems and information technology on financial performance in Small and Medium Enterprises (UKM) in Sleman Regency, as well as the moderating role of financial literacy in the relationship between accounting information systems and information technology. As a sampling method, this research uses a purposive sampling technique. The number of samples used was 61 respondents who were registered with the Sleman Regency Cooperatives and Small Business Service and had complete company profiles for research purposes. Data was collected through questionnaires. Data analysis in this research was carried out using the SEM-PLS (Partial Least Square) method. The research results show that accounting information systems and information technology have a positive and significant influence on financial performance. In addition, financial literacy acts as a moderator in the impact of accounting information systems and information technology on financial performance.
creator: Dian Paramita
creator: Inna Zahara
rights: Copyright (c) 2025 Akuisisi: Jurnal Akuntansi
date: 2025-05-10
publication date: 2025-05-10
volume: 21
number: 1
starting page: 153
ending page: 169
doi: 10.24127/akuisisi.v21i1.2470

Pengaruh Profitabilitas, Aktivitas Perusahaan, Likuiditas, Solvabilitas, dan Financial Distress terhadap Opini Audit Going Concern
type: item
description: This research aims to test the influence of profitability, company activity, liquidity, solvency, and financial distress on going concern audit opinion. The population in this research is apparel & luxury goods subsector companies listed on the Indonesian Stock Exchange (IDX) in 2016-2023 with a total of 26 companies resulting in 13 companies with a total of 104 units of analysis. This research uses secondary data with documentation techniques. The analysis method uses the SPSS version 26 for statistical application. The analysis of this research show that profitability, company activity, and liquidity have a negative effect on going concern audit opinion. Conversely, solvency and financial distress have no effect on going concern audit opinion. Further research may consider adding other variables such as corporate governance and company size, analysis of other industrial sectors, or the use of more complex analysis methods to obtain more in-depth results and broader generalizations.
creator: Richatul Jannah
creator: Fitrarena Widhi Rizkyana
creator: Meilani Intan Pertiwi
creator: Cecilia Ardani Tinambunan
rights: Copyright (c) 2025 Akuisisi: Jurnal Akuntansi
date: 2025-05-11
publication date: 2025-05-11
volume: 21
number: 1
starting page: 170
ending page: 184
doi: 10.24127/akuisisi.v21i1.2571

Pengaruh Hedging, Kompensasi Eksekutif dan Gender Diversity Terhadap Agresivitas Pajak
type: item
description: Studying the impact of hedging, executive compensation, and board gender diversity on tax aggressiveness is the main objective of this study. The mining sector that has been listed on the Indonesia Stock Exchange during the 2017-2021 period is used as the population in this study. The purposive sampling technique was used in selecting the sample, where as many as 85 observations were obtained from 17 mining companies that met the sample criteria. This study uses a quantitative approach and panel data regression as an analytical technique with the help of Eviews 12 software. The results of this study prove that hedging, executive compensation, and gender diversity have a simultaneous effect on aggressive tax avoidance. Based on the results of the partial test, it was found that hedging did not affect aggressive tax avoidance, executive compensation had a negative impact on aggressive tax avoidance, and gender diversity had a positive effect on mining company tax aggressiveness in 2017–2021
creator: Kurnia Kurnia
creator: Wulandari Yahfis
rights: Copyright (c) 2025 Akuisisi: Jurnal Akuntansi
date: 2025-05-11
publication date: 2025-05-11
volume: 21
number: 1
starting page: 185
ending page: 198
doi: 10.24127/akuisisi.v21i1.1533

Faktor yang Mempengaruhi Tax Avoidance dengan Institutional Ownership sebagai Variabel Moderasi
type: item
description: The purpose of this study is to analyze the effect of leverage, transfer pricing, and CEO tenure on tax avoidance with institutional ownership as a moderating variable. This study uses a quantitative approach. Data were processed and analyzed using WarpPLS 8.0 software. Purposive sampling resulted in a total of 95 samples. The data were sourced from the annual reports of 19 basic sector multinational companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The results show that leverage has a negative effect on tax avoidance, while transfer pricing and CEO tenure have no effect on tax avoidance. Institutional ownership can weaken CEO tenure on tax avoidance, while institutional ownership is unable to moderate the relationship between leverage and transfer pricing on tax avoidance. It is recommended to add several company sectors to the sample studied and consider adding variables that have an effect on tax avoidance.
creator: Tria Purnama Dewi
creator: Ira Septriana
creator: Enny Susilowati Mardjono
rights: Copyright (c) 2025 Akuisisi: Jurnal Akuntansi
date: 2025-05-12
publication date: 2025-05-12
volume: 21
number: 1
starting page: 199
ending page: 213
doi: 10.24127/akuisisi.v21i1.2544

Peran Sistem Pengendalian Internal, Kompetensi Aparatur Desa dan Budaya Organisasi terhadap Pencegahan Kecurangan Dana Desa
type: item
description: This research aims to empirically test the influence of the internal control system, village apparatus competence and organizational culture on preventing fraud in managing village funds. The research population was all village officials in 20 Wndusari District village offices. The sampling technique used purposive sampling consisting of the village head, secretary, treasurer and planning head. The research sample was 73 respondents. Data analysis used SPSS version 26. The results of this research show that the internal control system has a positive effect on preventing fraud in managing village funds, while the competence of village officials and organizational culture have not effect on preventing fraud in managing village funds
creator: Dewi Ayu Safitri
creator: Siti Noor Khikmah
creator: Yulinda Devi Pramita
rights: Copyright (c) 2025 Akuisisi: Jurnal Akuntansi
date: 2025-05-15
publication date: 2025-05-15
volume: 21
number: 1
starting page: 214
ending page: 224
doi: 10.24127/akuisisi.v21i1.2186

Pengaruh Kebijakan Dividen dan Keputusan Investasi terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Mediasi
type: item
description: Using profitability as a mediator, this research seeks to assess the impact of dividend policy and investment decisions on firm value in manufacturing businesses listed on the Indonesia Stock Exchange for the automotive sub-sector from 2021 to 2023. Eleven firms were chosen for the study sample via a purposive selection strategy. Analysis of the data is carried out using SPSS 21's multiple linear regression and path analysis. The findings disprove the hypothesis that dividend policy and investment decisions or profitability. The value and profitability of a company are greatly impacted by investment decisions. A company's worth is positively impacted by its profitability. Nevertheless, there is little evidence that profitability acts as a mediator between dividend policy and investment decisions and business value. Investment choices in the automobile sector directly affect business value, according to these studies. without necessarily going through increased profitability. This research provides insights for managers in optimizing corporate financial strategies and for investors in evaluating key factors in the automotive sector.
creator: Yulia Yulia
creator: Novalita Novalita
creator: Pipit Novila Sari
rights: Copyright (c) 2025 Akuisisi: Jurnal Akuntansi
date: 2025-04-30
publication date: 2025-04-30
volume: 21
number: 1
starting page: 225
ending page: 234
doi: 10.24127/akuisisi.v21i1.2436

Pengaruh Pengendalian Internal terhadap Pencegahan Kecurangan dengan Moralitas Individu sebagai Variabel Moderasi
type: item
description: This study examines at the effect internal control on fraud prevention using morality as a moderating factor. A total of 125 individuals were chosen as research samples, out of the 658 employees of Bank Negara Indonesia (Persero) in Regional Office 11 in Manado. Research shows that internal control has a negative effect on fraud prevention. The results of this research also show that individual morality can strengthen the effect of internal control on fraud prevention.
creator: Chafif Mirza
creator: muslichah muslichah
rights: Copyright (c) 2025 Akuisisi: Jurnal Akuntansi
date: 2025-04-30
publication date: 2025-04-30
volume: 21
number: 1
starting page: 235
ending page: 245
doi: 10.24127/akuisisi.v21i1.2190