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• Article

  Determinants of MSME performance: Assessing the role of budgeting, financial control, and cash management in Banjarbaru City

  Ros Nirwana, Jakiroh Jakiroh, Endah Sri Bintari, Sri Yunia Anizar, Yulia Yulia

  01 Dec 2025 · DOI: 10.55942/pssj.v5i12.1023

  492 Views

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  MSME Performance Budgeting Financial Control Cash Management Financial Management
• Article

  Intergenerational technology adoption barriers in Indonesian family-owned MSME: A multi-level structural equation modeling analysis

  Enina Putri, Sabar Aritonang Rajaguguk

  23 Jun 2025 · DOI: 10.55942/pssj.v5i6.426

  1287 Views

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• Article

  Assessing the importance of school administration (administrative staff) in elementary schools

  Nuraisah Nuraisah, Andi Tenri Abeng, Gita Irawanda

  02 Oct 2025 · DOI: 10.55942/pssj.v5i10.635

  588 Views

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  school administration administrative staff elementary education educational management education policy
• Article

  Analysis of financial statements in small and medium enterprises based on SAK - ETAP

  Asep Suherman, Marsaulina P.L. Pasaribu

  28 Feb 2022 · DOI: 10.55942/pssj.v2i2.137

  243 Views

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  Financial Reports SMEs SAK-ETAP
• Review Article 2026

  Blockchain in accounting: A systematic review of financial reporting transparency and fraud mitigation in Indonesia

  Arif Rahman Hasdik, Andi Muhammad Syukur Hidyatullah, Nadya Annisa Nasaruddin

  07 Apr 2026 · DOI: 10.55942/pssj.v6i4.1745

  48 Views

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  accounting transparency blockchain IAI OJK PRISMA 2020 smart contracts triple-entry accounting