DOI: https://doi.org/10.58792/cjba.v5i2

Published: 2025-10-27

Articles

Implementation of Government Accounting Standards No. 07 and Management of Fixed Assets at the Regional Asset Financial Management Agency of Gowa Regency

DOI : https://doi.org/10.58792/cjba.v5i2.81
  St Maimuna Febrianti, Idrawahyuni Idrawahyuni, Wahyuni Wahyuni
Pages 1-19

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The Influence of Herding Behaviour, Mental Accounting, and Regret Aversion Bias on Investment Decisions with Framing as a Moderating Variable

DOI : https://doi.org/10.58792/cjba.v5i2.93
  Lukman Tuwo, Ana Mardiana, Jingga Azaria Yasi Dera
Pages 20-39

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Indonesia Sovereign Wealth Fund and Accountability State Wealth Management: The Relevance of External Audit by the Office Public Accountant or Constitutional Audit by the State-Audit Board

DOI : https://doi.org/10.58792/cjba.v5i2.82
  Afriansyah Tanjung, Agniya Thahira, Maela Khoirul Ummah
Pages 40-61

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The Effect of Intellectual Capital on Firm Value with Company Reputation and Financial Performance as Mediation Variables

DOI : https://doi.org/10.58792/cjba.v5i2.94
  Robert Jao, Kunradus Kampo, Anthony Holly, Irene Bakrie
Pages 62-88

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The Effect of Effectiveness Ratio, Efficiency Ratio, and Fiscal Independence on Financial Distress of Local Governments in Regencies and Cities in Indonesia for the 2022-2023 Period

DOI : https://doi.org/10.58792/cjba.v5i2.95
  Atha Athaya, Rindu Rika Gamayuni
Pages 89-105

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Pok Pek Prak: Sundanese Local Wisdom as the Foundation for Financial Reporting among Micro, Small, and Medium Enterprises (MSMEs)

DOI : https://doi.org/10.58792/cjba.v5i2.97
  Yanti Yanti, Fista Apriani Sujaya, Sihabudin Sihabudin, Citra Savitri
Pages 106-117

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