Vol. 9 No. 2 (2026)

Articles

• Comparative Analysis of District PPID Website Accessibility in West Java Using Public Information Disclosure Scores

  Gita Cahyani Lestari,  UIN Sunan Gunung Djati Bandung,  Indonesia

  Aldy Rialdy Atmadja,  UIN Sunan Gunung Djati Bandung,  Indonesia

  Widya Puteri Aulia,  UIN Sunan Gunung Djati Bandung,  Indonesia

  Lina Alfaridah. ZH,  UIN Sunan Gunung Djati Bandung,  Indonesia

  123-134

  • pdf

  DOI : 10.32627/aims.v9i2.2248 Abstract View : 91 pdf downloads: 80

• Influence of CR and DAR on ROA and Impact on CAR at BJB Syariah Period 2020–2024

  Rista Amelia Fatimah,  Universitas Ma'soem,  Indonesia

  Widya Sari,  Universitas Ma’soem,  Indonesia

  135-146

  • pdf

  DOI : 10.32627/aims.v9i2.2201 Abstract View : 32 pdf downloads: 24

• SME Readiness for Bank Financing: A Cluster Analysis of Financial Reporting Quality and Accounting Literacy

  Badria Muntashofi,  Universitas Pendidikan Indonesia,  Indonesia

  Asep Kurniawan,  Universitas Pendidikan Indonesia,  Indonesia

  Heraeni Tanuatmodjo,  Universitas Pendidikan Indonesia,  Indonesia

  147-155

  • pdf

  DOI : 10.32627/aims.v9i2.2222 Abstract View : 31 pdf downloads: 31

• Unlocking Financial Performance : The Role of Intellectual Capital and Leverage

  Astari Dianty,  Universitas Informatika dan Bisnis Indonesia,  Indonesia

  Johannes K. Siregar,  Universitas Informatika dan Bisnis Indonesia,  Indonesia

  Antonius Bimo Rentor Luntungan,  Universitas Informatika dan Bisnis Indonesia,  Indonesia

  156-165

  • pdf

  DOI : 10.32627/aims.v9i2.2239 Abstract View : 47 pdf downloads: 30

• Accounting Process Digitalization through a Spreadsheet Based Information System : A PIECES and Internal Control Approach

  Melania Lintang Kenisah,  Universitas Informatika dan Bisnis Indonesia,  Indonesia

  Yarisha Nafhan Tyara,  Universitas Informatika dan Bisnis Indonesia,  Indonesia

  166-188

  • pdf

  DOI : 10.32627/aims.v9i2.2250 Abstract View : 45 pdf downloads: 30

• Distributed Cloud Performance Benchmarking on Google Cloud Platform Using MobileNetV2 Inference Workloads

  Yogi Saputra,  UIN Sunan Gunung Djati Bandung,  Indonesia

  Muhammad Saifurridwani Ijazi,  UIN Sunan Gunung Djati Bandung,  Indonesia

  Wisnu Uriawan,  UIN Sunan Gunung Djati Bandung,  Indonesia

  189-198

  • pdf

  DOI : 10.32627/aims.v9i2.2241 Abstract View : 28 pdf downloads: 16

• Poverty, Income Inequality, and Economic Growth : The Moderating Role of Central Fiscal Transfers in West Java, 2018–2023

  Fatmi Hadiani,  Politeknik Negeri Bandung,  Indonesia

  Teguh Dwi Arsyah,  Politeknik Negeri Bandung,  Indonesia

  199-210

  • pdf

  DOI : 10.32627/aims.v9i2.2252 Abstract View : 31 pdf downloads: 18

• Data Panel Regression Implementation for Predicting Divorce in Regencies and Cities of West Java Province

  Muhamad Gani Fatur Rozak,  UIN Sunan Gunung Djati Bandung,  Indonesia

  Wisnu Uriawan,  UIN Sunan Gunung Djati Bandung,  Indonesia

  Aldy Rialdy Atmadja,  UIN Sunan Gunung Djati Bandung,  Indonesia

  211-225

  • pdf

  DOI : 10.32627/aims.v9i2.2255 Abstract View : 28 pdf downloads: 16

• Generative AI and ChatGPT in Accounting Education : A Scoping Review

  Arif Hasdik,  Universitas Negeri Makassar,  Indonesia

  Nadya Annisa Nasruddin,  Universitas Negeri Makassar,  Indonesia

  Rafiqa Hastharita,  Universitas Negeri Makassar,  Indonesia

  226-246

  • pdf

  DOI : 10.32627/aims.v9i2.2253 Abstract View : 54 pdf downloads: 49

• A TOGAF ADM–Based Enterprise Architecture Blueprint for Internal Quality Assurance Systems in Higher Education

  Muhamad Furqon,  Universitas Ma'soem,  Indonesia

  https://orcid.org/0009-0007-5484-9666

  Encep Supriatna,  Universitas Ma'soem,  Indonesia

  Nova Indrayana Yusman,  Universitas Ma'soem,  Indonesia

  Kanda Muhammad Ishak,  Universitas Ma'soem,  Indonesia

  247-261

  • pdf

  DOI : 10.32627/aims.v9i2.2273 Abstract View : 56 pdf downloads: 36

• The Effect of Operating Cost Management and Business Revenue on Return On Equity

  Tanna Rizqya Putri,  Universitas Ma'soem,  Indonesia

  Badriyatul Huda,  Universitas Ma'soem,  Indonesia

  262-271

  • pdf

  DOI : 10.32627/aims.v9i2.2288 Abstract View : 33 pdf downloads: 27

• The Strategic Role of Accounting Information Systems in Driving Employee Performance in Islamic Banking Institutions in Indonesia

  Mochamad Sumpena,  Institut Agama Islam Al-Hidayah Bogor,  Indonesia

  Nurul Hikmah,  Sekolah Tinggi Ekonomi Indonesia Jakarta,  Indonesia

  272-287

  • pdf

  DOI : 10.32627/aims.v9i2.2290 Abstract View : 32 pdf downloads: 26