Vol. 3 No. 2 (2025): JULY 2025

View Vol. 3 No. 2 (2025): JULY 2025

The third volume and issue 2 of the Research of Accounting and Governance (RAG), with the publication period of July 2025, has been available since July 25, 2025. The publication features a total of five articles from 3 author affiliations, namely STIE Indonesia Banking School, Jakarta, Bina Sarana Informatika University, Jakarta, and YARSI University, Jakarta.

DOI: https://doi.org/10.58777/rag.v3i2

Published: 2025-07-25

Articles

State Expenditure or Political Agenda? A Critical Analysis of APBN Priorities at the Onset of a New Government

Rahmad Mardianto, Rega Destiana, Rivani Indriyani, Shabilla Risty Eka Putri, Tri Mardiani, Wahyuningsih Wahyuningsih, Ahmad Setiawan Nuraya

54-64
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Abstract View: 90 | pdf Download: 61 | DOI : https://doi.org/10.58777/rag.v3i2.455
Influence of Government Performance, Accessibility of Financial Reports and the Financial Accounting System on Financial Report Accountability

Megania Kharisma, Intan Tajudin, Rahma Sarita, Siti Fatimah Azzahra

65-74
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Abstract View: 69 | pdf Download: 47 | DOI : https://doi.org/10.58777/rag.v3i2.457
Exchange Rate and Macroeconomic Impacts on Indonesia’s Balance of Payments

Zhafirah Kirana Zahra, Tia Yuniarsih, Raisa Hasna Nabila Proboputri, Reksa Akbar Maulana, Ahmad Setiawan Nuaraya

75-86
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Abstract View: 85 | pdf Download: 48 | DOI : https://doi.org/10.58777/rag.v3i2.461
Unveiling the Drivers of Financial Statement Fraud: The Roles of Financial Targets, Stability, External Pressures, Industry Traits, and Auditor Changes

Munirah Bahfen, Lenda Komala

87-99
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Abstract View: 84 | pdf Download: 74 | DOI : https://doi.org/10.58777/rag.v3i2.281
Branch Grading as a Framework to Improve Business Growth and Bank Branch Performance

Yutrizal Jacoub, Agus Syabarrudin

100-110
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Abstract View: 77 | pdf Download: 117 | DOI : https://doi.org/10.58777/rag.v3i2.473