Vol. 5 No. 1 (2026)

Articles

• The effect of trust in government and tax literacy on PBB-P2 taxpayer compliance with perception of tax fairness as a mediating variable in Southeast Minahasa Regency

  Cherril Angelia Tumimomor, Jessy D. L. Warongan, Novi S. Budiarso

  1-15

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• Determinants of going concern audit opinion

  Gita Sari Demalio, Steven J. Tangkuman

  16-25

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• The effect of financial technology–digital payment systems on business profitability of MSMEs in Ternate City

  Aisah Ramdani, David P. E. Saerang, Novi Swandari Budiarso

  26-37

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• The impact of unified theory of acceptance and use of technology and social cognitive theory on accounting students' intentions to learn audit software

  Yohanes Raja Oloan Hutapea, Heddry Purba, Mila Susanti

  38-50

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