Vol 6, No 1: Juni 2021

View Vol 6, No 1: Juni 2021
DOI: https://doi.org/10.23887/jia.v6i1
Published: 2021-06-25

Articles

  • The Effect of Adverse Selection and Psychological Capital on Decision Making Involving Escalation Situations: An Experimental Study

    I Made Narsa, Niluh Putu Dian Rosalina Handayani Narsa
    01-21
    DOI: https://doi.org/10.23887/jia.v6i1.30239

  • Analisis Peran Corporate Social Responsibility terhadap Aspek Sosial, Ekonomi, dan Lingkungan pada Industri Ritel

    Abd Rohman Taufiq, Achmad Iqbal
    22-36
    DOI: https://doi.org/10.23887/jia.v6i1.29046

  • Determinant Factor of Small Medium Enterprises to Access Bank Credit

    Eliada Herwiyanti, Ascaryan Rafinda
    37-45
    DOI: https://doi.org/10.23887/jia.v6i1.29907

  • Belanja Oportunistik Pemerintah Daerah pada Masa Pemilihan Kepala Daerah di Indonesia (Studi pada Pemilihan Kepala Daerah Non-Jawa)

    Ar Rozi Abdullah, Payamta Payamta
    46-65
    DOI: https://doi.org/10.23887/jia.v6i1.30530

  • New Normal: Learning from Home, the Availability of Information Technology and e-Learning Implementation as a Determinant of Accounting Students’ Understanding

    Mochammad Ilyas Junjunan, Ajeng Tita Nawangsari, Nur Ravita Hanun
    66-84
    DOI: https://doi.org/10.23887/jia.v6i1.30897

  • Improving Firm Value through Intellectual Capital, Good Corporate Governance and Financial Performance

    Maya Indriastuti, Indri Kartika
    85-101
    DOI: https://doi.org/10.23887/jia.v6i1.30993

  • Tekanan, Kesempatan, dan Rasionalisasi Pemicu Tindakan Kecurangan (Fraud) pada Perusahaan

    Kadek Rai Suwena
    102-114
    DOI: https://doi.org/10.23887/jia.v6i1.31540

  • Pengaruh Penerapan Whistleblowing System terhadap Tindak Kecurangan dengan Independensi sebagai Moderator

    Octavia Lhaksmi Pramudyastuti, Utpala Rani, Agustina Prativi Nugraheni, Ghina Fitri Ariesta Susilo
    115-135
    DOI: https://doi.org/10.23887/jia.v6i1.32335

  • Determinan Tax Avoidance: Bukti Empiris pada Perusahaan Publik di Indonesia

    Sumartono Sumartono, Indah Wahyu Tri Puspasari
    136-162
    DOI: https://doi.org/10.23887/jia.v6i1.29281

  • Keterbacaan Informasi Naratif Laporan Tahunan dan Cash Holdings

    Annisaa Rahman, Rayna Kartika
    163-180
    DOI: https://doi.org/10.23887/jia.v6i1.29886

  • Analisis Optimalisasi Benefit Aset Keuangan Nelayan Ubur-Ubur dalam Mewujudkan Kesejahteraan

    Sri Rahayu, I Putu Gede Diatmika
    181-199
    DOI: https://doi.org/10.23887/jia.v6i1.32471