Vol. 4 No. 2 (2026): April 2026

DOI: https://doi.org/10.61978/summa.v4i2
Published: 2026-03-04

Articles

  • Governance Composition of Board Directors and Audit Committees: Gender Diversity Moderation in Sustainability Reporting

    Hasna Nur Fadlilah, Frido Saritua Simatupang
    98-106

  • The Influence of Financial Technology, Business Innovation, and E-Commerce on MSME Performance (Case Study of MSMEs Fostered by PT. Bukit Asam Tbk)

    Efran Merdianto, Dewi Sartika
    85-97

  • What Does the Literature Suggest About Coretax, Digital Literacy, Service Quality, and Tax Compliance Costs?

    Irma Nurul Husna, Sekar Mayangsari
    115-124

  • Audit Committee, Board of Directors, and Sustainability Reporting: the Moderating Role of Gender Diversity

    Silvi Khoerunnisa Nurandini, Frido Saritua Simatupang
    107-114

  • Comparative Evidence on the 0.5% Final Tax Rate and Tax Sanctions for Indonesian MSME Compliance: A Systematic Review

    Andri Krisandy, Sekar Mayangsari
    125-135