Vol. 3 No. 2 (2026): SIMBAN Journal

Section Policy

• THE POLITICAL ECONOMY BEHIND ENERGY SUBSIDY POLICY: IMPLICATIONS FOR INFLATION IN INDONESIA

  Hendri Bin Muhammad Nur

  42-54

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  Abstract View: 30, PDF Download: 27

  DOI : https://doi.org/10.65788/simban.v3i2.131

• BUDGET TRANSPARENCY, PUBLIC ACCOUNTABILITY, AND INTERNAL CONTROL IN LOCAL GOVERNMENT FINANCIAL MANAGEMENT: EVIDENCE FROM ACEH

  Mukhtaruddin, Muhammad Azril

  55-67

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  Abstract View: 47, PDF Download: 57

  DOI : https://doi.org/10.65788/simban.v3i2.142

• FINANCIAL ACCOUNTING LITERACY AND PERSONAL FINANCIAL MANAGEMENT BEHAVIOR AMONG GENERATION Z: THE MODERATING ROLE OF SOCIAL MEDIA

  Budi Safatul Anam, Masyitah

  68-83

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  Abstract View: 80, PDF Download: 439

  DOI : https://doi.org/10.65788/simban.v3i2.143

• AI RELIANCE AND PROFESSIONAL JUDGMENT QUALITY AMONG GOVERNMENT AUDITORS IN ACEH: THE MODERATING ROLE OF PROFESSIONAL SKEPTICISM

  Luthfiar Ramiady, Hendri Bin Muhammad Nur

  84-101

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  Abstract View: 78, PDF Download: 99

  DOI : https://doi.org/10.65788/simban.v3i2.146

• ANALYSIS OF TAX COMPLIANCE AMONG MICRO, SMALL, AND MEDIUM-SIZED ENTERPRISE (MSME) TAXPAYERS IN CIPATAT SUBDISTRICT

  Tri Handoyo Pristiansyah Yoyo

  102-109

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  Abstract View: 33, PDF Download: 37

  DOI : https://doi.org/10.65788/simban.v3i2.145