Vol. 5 No. 2 (2021): Accounting and Management Journal

Vol. 5 No. 2 (2021) Accounting and Management Journal

This issue of the Accounting and Management Journal presents a rich collection of research exploring financial management, human resources, internal control systems, and organizational behavior within Indonesian institutions and enterprises. The featured studies address timely topics such as customer satisfaction in digital payment systems, the challenges of entrepreneurship during the COVID-19 pandemic, and the role of human resource quality and internal audit in improving financial reporting standards in regional governments.

Several articles focus on strengthening financial accountability, including analyses of internal cash control, payroll accounting systems, and fraud prevention frameworks in banking institutions. Other studies investigate corporate financial distress through ratio-based predictive models and examine the impact of work–family conflict, role ambiguity, and stress on employee performance in higher education settings. The issue concludes with an exploration of budgetary slack and organizational culture, highlighting ethical dimensions in public-sector financial planning.

This issue includes contributions from authors based in Indonesia.