Vol. 2 No. 1 (2024): January 2024

View Vol. 2 No. 1 (2024): January 2024
DOI: https://doi.org/10.61978/summa.v2i1
Published: 2024-06-25

Articles

  • Global Insights into Financial Statement Fraud Detection and Prevention

    Hani Siti Hanifah
    1-15

  • International Taxation in the Digital Era: Toward Fair and Sustainable Regulatory Frameworks

    Noni Setyorini, Dwirani Fauzi Lestari
    16-27

  • Third Party ESG Assurance and Capital Costs: Evidence from Indonesia’s Emerging Market

    Deny Nitalia Mindrawati, Mochamad Romdhon
    28-38

  • Tracing Digital Collusion: A Forensic Legal Framework for Asset Recovery in Indonesian E Commerce

    Wahyuningsih
    39-49

  • Audit Quality and the Effectiveness of Accrual Reform: A Panel Study of Budget Composition Variance in Indonesia

    Putri Ayu Lestari, Resmi Afifah Fadilah, Wahyuningsih
    50-59