Vol. 3 No. 1 (2025): Aktiva: Journal Of Accountancy and Management

This issue is available online since January 31, 2025. It has published research articles which are closely related to accounting and management. All articles in this issue were authored by 17 authors/co-authors from different affiliations and countries (Indonesia and Philippines)

DOI: https://doi.org/10.24260/aktiva.v3i1

Published: 2025-01-31

Articles

Organizational Development within The Palm Oil Industry: The Application of Occupational Health and Safety (OHS)

Raziki Waldan, Dewa Ruci

1-12
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Abstract View: 231, PDF Download: 111
Financial Status and Literacy, and Retirement Preparedness of Generation X Government Employees

Leorena Kyla L. Abad, Lady Angelique L. Angelito, Mae D. Arceno, Eligen H Sumicad Jr

13-23
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Abstract View: 283, PDF Download: 178
Implementation of Istishna Accounting Based on PSAK 404: Challenges and Implications for Sharia Banking in Indonesia

Mila Ari Sri Mulyani, Iwan Setiawan

24-35
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Abstract View: 133, PDF Download: 63
Linking Corporate Social Responsibility To Financial Performance: Evidence From Small And Medium-sized Enterprises

Fritzie Megan P. Mansing, Maureen Kaye C. Palo, Nissy A. Sarabia, Eligen H. Sumicad, Jr.

36-48
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Abstract View: 197, PDF Download: 74
Utilization of Village Funds for Community Development in Murung Raya Village, South Banjarmasin District

Rukman Rukman

49-61
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Abstract View: 129, PDF Download: 57
Accounting for the Ummah: The Role of Pesantren Accounting Knowledge in Financial Accountability

Ros Nirwana, Sriyunia Anizar, Jakiroh Jakiroh, Endah Sri Bintari

62-72
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Abstract View: 174, PDF Download: 81