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Content
2024, Volume 6, Issue 2
- 69-82 New learning method with ERP business simulation game: What can we learn?
by Muhammad Fadhly Rizky Octavio & Falikhatun - 113-125 Determinants of accounting fraud in Paser regency regional apparatus
by Wahyudin Nor & Wulan Purnamasari & Dewi Lesmanawati - 126-137 Factors affecting regional government capital participation in Aceh Regional Banks
by Mugtafillah RM & Indayani Indayani & Fifi Yusmita - v:6:y:2024:i:2:id:25850 Analysis of Social Engineering Prevention Socialization Patterns Through Websites and Twitter
by Rahmadani Ningtyas Sekar Putri & Hendi Yogi Prabowo Hendi - v:6:y:2024:i:2:id:32417 The Role of Sustainable Competitive Advantage on Sustainable Finance and Bank Profitability
by Riyan Harbi Valdiansyah
2024, Volume 6, Issue 1
- 1-10 The effect of independence and gender of BOD, managerial and institutional ownership, and ownership concentration on tax aggressiveness
by Dea Tiara Monalisa Butar-Butar & Lidia Yunita & Sari Dewi - 11-26 Are market competition, customer concentration and company diversification associated with firm value?
by Amrie Firmansyah & Irfan Fauzi & Muchamad Izaaz Hannun & Dani Kharismawan Prakosa & Adhitya Jati Purwaka - 27-41 Corporate governance and Islamic social reporting: Indonesia Islamic banking development roadmap era
by Nina Febriana Dosinta & Khristina Yunita - 42-52 The impact of bank’s diversity and inclusion index on profitability: evidence from Indonesia and Malaysia
by Yunice Karina Tumewang & Faaza Fakhrunnas & Kinanthi Putri Ardiami - 53-67 Analysis of factors affecting company value with EPS as a moderation variable
by Heliani Heliani & Vina Herdina & Taofik Muhammad Gumelar
2023, Volume 5, Issue 3
- 127-141 Corporate governance and financial reporting quality of construction companies in Nigeria
by Emmanuel John Kaka - 142-154 Loyalty in the post-pandemic landscape: Unraveling how behavioral intentions shape m-banking loyalty
by Muhammad Ikhlash & Jihan Hana Huwaida & Faishal Asmu'i - 155-162 The effect of intellectual capital on financial performance in non-cyclical consumer sector companies listed in IDX
by Randa Matthew Iroth & Novi Swandari Budiarso & Sintje Rondonuwu - 163-179 The impact of whistle-blowing on the effectiveness of forensic audits and investigative audits in fraud detection: A multigroup analysis of gender and experience
by Dekar Urumsah & Mislya Rahmida & Rizki Hamdani & Seto Satriyo Bayu Aji - 180-190 Financial performance of Indonesia’s consumer goods companies before and during the Covid-19 Pandemic
by Ahada Nur Fauziya & Iki Khayatul Jamilah & Budi Tiara Novitasari & Reny Lia Riantika
2023, Volume 5, Issue 2
- 59-70 Peer pressure and self-statement mechanism to mitigate management behavior in budgetary slack: An experimental approach
by Apriwandi Apriwandi & Debbie Christine - 71-82 The influence of financial technology & literacy on MSMEs sustainability with financial inclusion as a mediating variable
by Noor Endah Cahyawati & Kacahya Hanugrah Nantungga & Yunice Karina Tumewang - 83-96 Critical success factors of ERP implementation at retail franchise company in Indonesia
by Fitriati Akmila & Imam Nur Fadilah & Herlina Rahmawati Dewi - 97-114 How is financial reporting fraud with the fraud hexagon approach before and during Covid-19 pandemic?
by Dedik Nur Triyanto & Mirza Aulia Nur Fajri & Dhian Wahyuni - 115-125 The influence of modernization of tax administration and organizational culture on tax revenues through taxpayer motivation
by Nurhidayah & Wahyuddin S & Zul Rachmat & Amriadi
2023, Volume 5, Issue 1
- v:5:y:2023:i:1:id:24667 Accounting Information System Performance in Hospital: A Case Study
by Rofiqah Niyati Rahayu & Muhamad Rifandi - v:5:y:2023:i:1:id:25742 Determinants of quality of the financial statements of Gunung Kidul Regency Government
by Marfuah Marfuah & Eliza Nur Istiqomah & Chivalrind Ghanevi Ayuntari & Priyono Puji Prasetyo - v:5:y:2023:i:1:id:26010 Identification of the integrity index in local governments in Java
by Intiyas Utami & Gideon Felix Gunawan & Gracella Theotama & Aprina Nugrahesthy Sulistya Hapsari & Natasia Alinsari - v:5:y:2023:i:1:id:27244 The effect of tax harmonization law and tax sanctions on MSME taxpayer compliance in Jambi
by Riski Hernando & Fitrini Mansur & Eko Prasetyo - v:5:y:2023:i:1:id:27444 The effect of profitability, liquidity, and capital structure toward stock returns: A study on plantation companies listed in IDX
by Yoel Silver & Christina Tri Setyorini & Umi Pratiwi
2022, Volume 4, Issue 3
- 139-150 The effects of corporate governance on operational risk disclosure in Indonesian Islamic Banking
by Lia Yuanisa & Ataina Hudayati & Nawal Kasim - 151-158 The effect of corporate social responsibility disclosure on the company’s financial performance with environmental uncertainty as a moderating variable
by Ni Komang Apriliani Selumbung & I Putu Sugiartha Sanjaya - 159-168 The influence of game-based learning on business literacy
by Isti Rahayu & Gilang Fakhri Listyawan & Primanita Setyono & Noor Endah Cahyawati - 169-178 The effect of financial stability, financial targets and rationalization on financial statements fraud
by Meihendri & Yunilma & Dandes Rifa & Nurhuda & Irda & Siti Maharani Tasrif - v:4:y:2022:i:3:id:25913 The effect of CSR disclosure on tax avoidance through earnings management: Indonesian evidence
by Rahma Maulida Wanda Azahra & Sri Handayani
2022, Volume 4, Issue 2
- 65-79 Does independent commissioner have a role in the relationship between sustainability disclosure, debt policy, and tax avoidance?
by Riska Aditya Rahma & Amrie Firmansyah - 80-94 Board diversity and financial reporting quality: does firm size matter?
by Celina Tan & Muhammad Taufiik - 95-105 The determinant factors influencing accounting students’ interest in tax career
by Umi Sulistiyanti & Sheila Kurniawan & Arif Fajar Wibisono - 106-115 Does financial performance follow firm life cycle? Evidence from Indonesian firms
by M Kemal Al Rasyid & Poppy Nurmayanti & Hariadi - 116-137 Can forensic and investigation audit and whistleblowing detect fraud during the Covid-19 pandemic?
by Muh. Syahru Ramadhan & Mulyati
2022, Volume 4, Issue 1
- 1-9 Carbon emission disclosure in Indonesia: Viewed from the aspect of board of directors, managerial ownership, and audit committee
by Rifqi Nadhif Hafidh Simamora & Safrida & Sri Elviani - 10-22 Investigating the students’ behavior towards the temptation to do academic misconduct in higher education: The moderation of religiosity
by Rizki Hamdani & Dede Iskandar Siregar & Arif Pratama Marpaung & Raniyah Aulihati Gonggo & Umi Sulistiyanti - 23-36 Students’ perceptions of the accounting department on the factors affecting accountants’ ethical behavior
by Umi Rizeki Hidayati & Wahyudin Nor & Lili Safrida - 37-52 Fintech lending fraud prevention strategy: A case study
by Bachrudin K Una & Hendi Yogi Prabowo - 53-64 Determinant of the level of sharia compliance of Islamic banks in Indonesia
by Muhammad Adib Hasani & Rifqi Muhammad
2021, Volume 3, Issue 3
- 113-129 Fraud detection in the procurement of goods and services
by Muh. Syahru Ramadhan & Chairul Adhim - 130-138 Justifying enterprise resource planning (ERP) investment: A case study using technology, organization, and environment (TOE) framework
by Arief Rahman & Yeni Ratnawati - 139-149 Impact of ownerships and control on internet financial reporting
by Gregorius Gunawan & I Putu Sugiartha Sanjaya - 150-161 The influence of internal audit, motivation, and work environment on employee performance
by Arief Bahtiar & Ridho Gemilang Putra & Neni Meidawati & Abriyani Puspaningsih - 162-168 The effects of environmental performance, financial leverage, and institutional ownership on firm value: a study on manufacturing firms in Indonesia
by Martha Arfazil & Mulia Saputra & Indayani
2021, Volume 3, Issue 2
- 53-63 Determinants of the intention to continue using e–wallet during the covid–19 pandemic
by Isti Rahayu & Galang Prasetyatama - 64-76 An analysis of performance measurement system used in Indonesia local government
by Ridho Bayu Murti & Mahmudi Mahmudi & Ahada Nurfauziya - 77-87 The effect of company size, institutional ownership, profitability and leverage on dividends payout ratio
by Febry Pamungkas Tri Widodo & Agung Praptapa & Irianing Suparlinah & Christina Tri Setyorini - 88-97 Factors affecting the control of budget abuse
by Agnes Eka Saraswati & Hari Setiyawati - 98-111 The success of go-pay financial technology service adoption
by Aris Nurherwening & Aulia Wulan Dari & Dekar Urumsah & Hari Tri Wibowo
2021, Volume 3, Issue 1
- 1-11 Tax avoidance in the Indonesian manufacturing industry
by Ricardo Samuel Manihuruk & Dianwicaksih Arieftiara & Munasiron Miftah - 12-24 Transparency and accountability mechanisms for disaster management funds: A case study
by Ina Liswanty & Hendi Yogi Prabowo - 25-32 Decision of choosing study programs based on students’ perceptions of accounting study programs in Batam
by Firdaus Hamta & Muhammad Ikhlash & Mustaqim Syuaib & Cahyo Budi Santoso - 33-44 How strong is the integrity disclosure in Indonesian Province website?
by Maria Hellenikapoulos & Intiyas Utami - 45-52 Fraud risk and trust on the intention to buy of e-commerce
by Dewi Anggun Puspitarini & Prawira Aros Purnama & Isti Riana Dewi
2020, Volume 2, Issue 3
- 119-128 An investigation of the link between indirect tax, oil receipt, debt on foreign reserves in Nigeria
by Emmanuel John Kaka & Abdullahi Bala Ado - 129-140 Profitability, capital intensity and tax avoidance in Indonesia: The effect board of commissioners' competencies
by Yoseph Togu Marsahala & Dianwicaksih Arieftiara & Noegrahini Lastiningsih - 141-150 The relationships among love of money and unethical behaviour
by Farieza Rahman - 151-164 Testing the role of independent supervisory board characteristics on the relationship between earnings management and quality of corporate social reporting disclosure
by La-Dibba Aulia Widyaniandhita & Mahfud Solihin - 165-174 Determinants of tax avoidance: Evidence from Indonesian mining industry
by Umi Sulistiyanti & Aristianto Dwi Saputra
2020, Volume 2, Issue 2
- 63-71 Free cash flow, ownership structure, and capital structure: Impact on agency cost
by Yoga Khomaini Aditya & Husnah Nur Laela Ermaya & Ratna Hindria Dyah Pita Sari - 72-80 Comparative analysis of Z-score, Springate, and Zmijewski models in predicting financial distress conditions
by Reni Yendrawati & Nafil Adiwafi - 81-96 The effect of e-local tax return usage towards local tax compliance
by Hari Tri Wibowo - 97-107 Factors influencing unethical behaviour in banking industry
by Analisa Analisa - 108-118 The influence of ownership structure on transfer pricing
by Wiwid Aprilianingrum Purnamasari
2020, Volume 2, Issue 1
- 1-12 Corporate risk-taking behaviour: Corporate governance perspective
by Aryestantya Fikri Dewanta & Johan Arifin - 13-23 Factors influencing readiness of local governments in implementing government regulation in government of Riau province
by Nur Azlina & Ahrun Naza & Julita Julita - 24-34 Determinants of corporate social responsibility disclosure in Indonesian manufacturing companies
by Neni Meidawati & Annisa Aulia - 35-48 Factors that affect audit quality
by Ramadhani Calocha & Eliada Herwiyanti - 49-61 The effect of sunk cost, framing effect, and educational background on the escalation of commitment
by Astria Wulan Permatasari & Laeli Budiarti & Kiky Srirejeki
2019, Volume 1, Issue 3
- 131-144 Effectiveness testing of reporting systems and organizational responses toward whistleblowing intentions
by Frandyo Izak Muskita & Intiyas Utami & Aprina Nugrahesthy Sulistya Hapsari - 145-152 Do dissemination and risks increase the willingness to disclose assets?
by Isti Rahayu & Shofi Yasmina Ruhin - 153-160 The effect of corporate social responsibility, profitability, independent commissioners, sales growth and capital intensity on tax avoidance
by Astrid Faradisty & Eka Hariyani & Meilda Wiguna - 161-172 Altman model for measuring financial distress: Comparative analysis between sharia and conventional insurance companies
by Yuni Nustini & Ahmad Rijal Amiruddin - 173-187 The Influence of corporate governance, audit quality, and ownership, on financial instrument disclosure in Indonesia
by Agung Nur Probohudono & Bambang Sugiharto & Siti Arifah
2019, Volume 1, Issue 2
- 65-84 What drives MSME performance? The role of gender, operational aspects, and social environment
by Made Aristia Prayudi & Diota Prameswari Vijaya & Luh Putu Ekawati - 85-94 Regional financial performance and human development index: Study in Central Java and South Kalimantan provinces
by Sri Suranta & Bandi Bandi & Halim Dedy Perdana & Muhammad Syafiqurrahman - 95-106 Facts, causes and corruption prevention: Evidence in Indonesian ministries
by Anisa Arismaya & Intiyas Utami - 107-119 Performance improvement through internal control, experience and individual rank
by Siti Maria Wardayati & Muhammad Miqdad & Husnul Irfan Efendi & Frisma Novela Arisandy - 120-129 Investigating the influence of business intelligence on the quality of decision making in an Indonesian fertilizer company
by Dekar Urumsah & Heri Ramadhansyah
2019, Volume 1, Issue 1
- 1-10 Tax compliance of MSME’s taxpayer: Implementation of theory of planned behavior
by Afuan Fajrian Putra & Amir Hakim bin Osman - 11-25 The factors of financial report transparency in the regional government
by Sumartono Sumartono & Muhammad Ridhwansyah Pasolo - 26-37 Factors influencing the compliance of taxpayers
by Neni Meidawati & Muhammad Nurul Azmi - 38-46 The role of risk management and good governance to detect fraud financial reporting
by Kunti Sunaryo & Sri Astuti & Zuhrohtun Zuhrohtun - 47-63 The influence of accounting students’ perception of public accounting profession: A study from Indonesia
by Ayu Chairina Laksmi & Savero Izkha Al Hafis