DOI: https://doi.org/10.60079/atr.v4i2

Published: May 16, 2026

Articles

The Role of Experiential Financial Behavior in Promoting the Sustainability of SMEs through Endogenous Learning Mechanisms

10.60079/atr.v4i2.809
76-90 Andi Faisal, Zulfia K. Abdussamad, Mahfud Nurnajamuddin, Hajering Hajering
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45

Accounting Transformation in the Age of Artificial Intelligence: A Philosophical Perspective on Epistemological Changes and Professional Ethics

10.60079/atr.v4i2.841
91-104 Nastasya Cindy Hidajat, Fransiska Natalia Kosasih, Abdul Hamid Habbe, Gagaring Pagalung
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35

Auditor Competence and Independence in Fraud Detection: The Mediating Role of Audit Technology

10.60079/atr.v4i2.842
105-122 Nailil Farrooh, Muh. Syahru Ramadhan, Fahrul Mauzu
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31

Conceptual Ambiguities in Coretax: A Philosophical Examination of Legitimacy, Efficiency, and Justice in Digital Tax Administration

10.60079/atr.v4i2.845
123-143 Chelsya Chelsya, Emillia Sastrasasmita, Abdul Hamid Habbe, Gagaring Pagalung
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28

Digital Tax Compliance: The Role of Literacy, Ease, and Trust

10.60079/atr.v4i2.850
144-158 Putri Serly Audia, Heru Tjaraka, Anak Agung Gde Satia Utama
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28