Vol. 8 No. 2 (2026): Oktober

DOI: https://doi.org/10.24903/obor.v8i2

Published: 2026-07-30

Articles

Analyzing The Budget Performance of The East Kalimantan Provincial Health Office From The Accountability And Transparency Perspective

Lusia Ramanita, Jamaluddin Jamaluddin, Annisa Abubakar Lahjie

83-94
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Preventing Fraud With Forensic Audits, Competent Auditors And Whistleblowing Systems: The Role Of An Organization's Ethical Culture

Risma Aditama, Yana Ulfah, Ledy Setiawati

95-113
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The Technology Acceptance Model (TAM) Perspective on the Adoption of the Core Tax System Among SMEs in Samarinda

Samrianto Silambi; Cornelius Rantelangi, Ledy Setiawati

114-132
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The Effect Of Independence, Professional Judgment, and Professional Ethics on Audit Quality with Integrity as a Moderating Variable

Muhammad Alif Fauzani, R Wedi Rusmawan Kusumah

133-147
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The Effect of Service Quality Dimensions on Customer Satisfaction with Trust as a Mediating Variable: a Study on Kabil Port Batam Service Users

Dedyansyah Dedyansyah, Ni Luh Putu Indiani, Wenda Wahyu Christiyanto

148-165
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Persepsi Masyarakat Terhadap Produk Pembiayaan Bank Syariah: Studi Kasus pada Masyarakat Kelurahan Jawa Kecamatan Samarinda Ulu

Putry Aurellia Az-zahra Hermawan, Rinna Ramadhan Ain Fitriah

166-183
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