Vol. 7 No. 2: December 2022

					View Vol. 7 No. 2: December 2022
Published: 2023-01-15

Articles

  • Making Meaning of Reducing Boarding House Costs during the COVID-19 Pandemic

    DOI: https://doi.org/10.23887/jia.v7i2.41902
    Dewa Made Adi Dharma, Mohammad Iqbal Bakry, Jurana Jurana
    167-183
  • The Role of Taxpayer Trust and Awareness on Voluntary Compliance: An Experimental Study

    DOI: https://doi.org/10.23887/jia.v7i2.43346
    I Putu Hendra Martadinata, I Nyoman Putra Yasa
    184-199
  • The Influence of Intellectual Capital on the Performance of Higher Education Institutions: The Mediation Role of Performance Measurement Systems

    DOI: https://doi.org/10.23887/jia.v7i2.51850
    Suryo Pratolo, Tiyas Puji Utami, Hafiez Sofyani
    200-216
  • Corporate Social Responsibility of Five-Star Hotels in Bali

    DOI: https://doi.org/10.23887/jia.v7i2.49640
    I Gusti Ayu Intan Saputra Rini, Muhammad Asyraf Hasim, Luh Kade Datrini
    217-240
  • The Influence of Love of Money and Machiavellian Towards Fraud with Faith of Karma Phala as Moderation

    DOI: https://doi.org/10.23887/jia.v7i2.49672
    I Made Pradnyana Paradila Pradnyana, I Ketut Sujana, Anak Agung Gde Putu Widanaputra, Ni Ketut Rasmini
    241-253
  • The Evaluation of Internal Control System for Market Retribution Collection

    DOI: https://doi.org/10.23887/jia.v7i2.52842
    Syafruddin Syafruddin, Sri Rahayu, I Putu Gede Diatmika
    254-267
  • The Prevention of Bribery in Government Agencies: The Role of Big Data and Whistle-blowing Systems

    DOI: https://doi.org/10.23887/jia.v7i2.41356
    Briyan Efflin Syahputra, Anggit Esti Irawati
    268-288
  • Extended Triple Bottom Line Theory for A New Framework of Divinity Environmental Accounting with Local Genius Catur Brata PeNyepian

    DOI: https://doi.org/10.23887/jia.v7i2.53675
    I Putu Mega Juli Semara Putra, I Made Narsa
    289-311
  • Auditors’ Communication with Audit Committee: Evidence from Indonesia

    DOI: https://doi.org/10.23887/jia.v7i2.42482
    Eliza Fatima, Sylvia Veronica Siregar, Vera Diyanty
    312-328
  • The Micro, Small and Medium Enterprises Financing Based on Financial Technology

    DOI: https://doi.org/10.23887/jia.v7i2.52715
    Ica Rika Candraningrat, Vera Intanie Dewi, Nyoman Abundanti, Ni Wayan Mujiati, Badaruz Zaman
    329-345
  • Evaluation of Internal Audit Role as a Governance, Risk and Compliance Partner, Trusted Advisor and Value Driver to Implement Strategy (Case Study of Indonesia’s Social Health Insurance Provider)

    DOI: https://doi.org/10.23887/jia.v7i2.47931
    Tandid Nasal, Lindawati Gani
    346-362