Author

Muzayyanah Muzayyanah

2 papers indexed here

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Open access Sep 2026

THE EFFECT OF THE IMPLEMENTATION OF PUBLIC SECTOR ACCOUNTING ON THE QUALITY OF FINANCIAL REPORTS IN TALUN DISTRICT CIREBON REGENCY

Introduction: This study is motivated by the importance of financial statement quality as a form of accountability in village financial management and as an essential element in promoting transparency and accountability in public governance. The implementation of public sector accounting is considered a crucial factor...

Itat Tatmimah, Muzayyanah Muzayyanah, Sri Muflikah Kurniarti · JURNAL MANEKSI · 0 citations

Open access Sep 2026

THE INFLUENCE OF FINANCIAL PERFORMANCE ON SUSTAINABILITY REPORT DISCLOSURE

Introduction: This study examines the effect of financial performance, proxied by Return on Assets (ROA), on Sustainability Report disclosure among companies listed in the ESG Star Index. Increasing concerns regarding sustainable business practices have encouraged companies to disclose economic, social, and environment...

F. Sari, Muzayyanah Muzayyanah, Muhamad Dzulfikri · JURNAL MANEKSI · 0 citations