Vol. 3 No. 3 (2025): July 2025

View Vol. 3 No. 3 (2025): July 2025
DOI: https://doi.org/10.61978/summa.v3i3
Published: 2025-07-11

Articles

  • Analysis of the Implementation of the BLUD Financial Management Pattern at the SPAM UPTD of Tanjungpinang City

    Muhammad Iqbal Rasyid, Rachmad Chartady, Risgar Friassantano, Afriyadi, Putri Dwi Novrina
    137-152

  • Forecasting Entertainment Tax Revenue Targets Using Regression and Time-Series Analysis: A Case Study in Sumedang Regency

    Rd. Tatan Jaka Tresnajaya, Supriyadi, Nina Sabnita
    153-166

  • Corporate Governance and Financial Performance toward Sustainability Reporting: A Moderation Study of Firm Size in IDX Companies

    Fatimah Tuzzohra, Hendy Satria, Ranat Mulia Pardede, Charly Marlinda, ⁠Masyitah As Sahara
    167-176

  • The Strategic Role of Accounting Information Systems in Financial and Non-Financial Performance

    Eliya Fatma Harahap
    177-190

  • Adoption of Cloud Accounting: Opportunities, Barriers, and Implications for SMEs

    Desi Qoriah
    191-204