Vol. 4 No. 1 (2026): January 2026

DOI: https://doi.org/10.61978/summa.v4i1
Published: 2025-10-22

Articles

  • The Influence of Accounting Information System Implementation, Internal Audit, and Human Resource Competence on the Effectiveness of Internal Control (A Case Study at PT. Agrodana Futures)

    Johansyah Putra, Dewi Sartika
    1-14

  • The Influence of Financial Literacy, Technological Advance, and the Development of Financial Technology (Fintech) on Students' Investment Decisions

    Rosha Fitriyani, Dewi Sartika
    15-26

  • Implementation of Regional Government Information System Policy (SIPD) in Yapen Islands Regency: Using Van Meter and Van Horn Models

    Rosalyn Gracya, Lilik Purwanti
    27-41

  • Enhancing Firm Value Through Green Investment and Green Innovation: Does Firm Size Matter in Indonesia's Energy Industry?

    Andini Ayu Lestari, Veronika Santi Paramita
    42-63

  • Leveraging Sustainability: How Firm Size Shapes the Value-Creating Effects of Carbon Emission Disclosure and Environmental Performance on Firm Value

    Ranti Ardelia, Veronika Santi Paramita
    64-84