This study examined the effects of the Local Government Financial Accounting System and Human Resource Competence on the quality of Regional Government Financial Reports and assessed whether the Internal Control System moderated these relationships. The population comprised 26 Re...
Open access
Research Article10.9734/sajsse/2026/v23i81368
This study determines the effect of CAR (Capital Adequacy Ratio), ROA (Return on Assets), LDR (Loan to Deposit Ratio), and firm size (SIZE) on the liquidity of Rural Banks (BPR). Furthermore, the study applies quantitatively. The data collection technique used was purposive sampl...
Open access
Research Article10.9734/sajsse/2025/v22i91160
Aims: This study aims to empirically examine the effect of financial performance, proxied by liquidity, leverage, activity, and profitability ratios, on firm value with corporate governance as a moderating variable. Study Design: This study uses quantitative methods with secondar...
Open access
Research Article10.9734/sajsse/2025/v22i81108
This paper is a descriptive presentation of the results of community service activities in Lamongan Village, East Java Province, Indonesia. This activity focuses on empowering women bag artisans who are there. In total, 30 bag confectionery women are members of the Forway brand M...
Open access
Research Article10.9734/sajsse/2023/v20i4745
Micro, Small, and Medium Enteprises (MSMEs) were known for their contribution to Gross Domestic Product (GDP) and work labor absorption. However, they often face a lack of strategic planning, limited funding, and strategy to meet market demands. This can be caused by a lack of ma...
Open access
Research Article10.9734/sajsse/2024/v21i7856