Vol. 8 No. 1 (2023)

The authors contributing to this issue are affiliated with institutions in Indonesia (Universitas Syah Kuala, Universitas Pendidikan Ganesha, Universitas Brawijaya, Universitas Udayana, Universitas Islam Sultan Agung, Universitas Nusa Cendana, Universitas Kristen Krida Wacana, Universitas Islam Negeri Raden Intan Lampung, Universitas Stikubank, Universitas Muhammadiyah Malang) and Malaysia (Universiti Utara Malaysia).

DOI: https://doi.org/10.23887/jia.v8i1
Published: 2023-08-31

Articles

  • Competitive Advantage as A Link Between the Influence of Intellectual Capital and CSR on Financial Performance

    Komang Tri Yasrawan, Desak Nyoman Sri Werastuti, Edy Sujana
    1-27
    DOI: https://doi.org/10.23887/jia.v8i1.46981

  • Determinants of Use Behavior in Utilizing Fintech Investment Management for Gen-Z

    Kadek Gita Saraswati, Ni Made Dwi Ratnadi, I Putu Sudana, Eka Ardhani Sisdyani
    28-49
    DOI: https://doi.org/10.23887/jia.v8i1.51679

  • Determinants of the Effectiveness of Accounting Information Systems with Asta Brata as Moderating Variables

    Ni Putu Ayu Astiti Sari, Gede Adi Yuniarta, I Gusti Ayu Purnamawati
    50-67
    DOI: https://doi.org/10.23887/jia.v8i1.49793

  • Analysis of Agropreneurship Potential in the Middle of the COVID-19 Pandemic in Kupang City

    Rolland E. Fanggidae, Ni Putu Nursiani, I Wayan Mudita
    68-82
    DOI: https://doi.org/10.23887/jia.v8i1.55942

  • Self Assessment System, Tax Avoidance, Tax Rate, Tax Evasion on the Effectiveness of Corporate Income Tax Revenue during the COVID-19 Pandemic

    I Gede Ary Wirajaya, Anggi Anggita Putri
    83-90
    DOI: https://doi.org/10.23887/jia.v8i1.53724

  • The Quality of Financial Statements with Human Resource Competence as Moderating Variables

    Diana Frederica, Villery Cristina, Agus Munandar
    91-105
    DOI: https://doi.org/10.23887/jia.v8i1.57263

  • The Effect of the Tourism Sector, Human Capital, And Economic Openness on Total Productivity Factors in Bali Province 1985 – 2019

    Made Suyana Utama, I Gusti Bagus Indrajaya
    106-131
    DOI: https://doi.org/10.23887/jia.v8i1.53829

  • Credit Decisions Making Through the Use of Information Company’s Financial Performance and Environmental Performance

    Putu Riesty Masdiantini, Ni Luh Asri Savitri, Sunitha Devi
    132-146
    DOI: https://doi.org/10.23887/jia.v8i1.53882

  • Determinants of Cost Recovery Rate of Inpatient Cases: Evidence from Indonesian Public Hospitals

    Maqhfirah Rahayu, Heru Fahlevi, Ratna Mulyany
    147-166
    DOI: https://doi.org/10.23887/jia.v8i1.59019

  • The Moderating Role of Environmental Performance in the Effect of Profitability, Liquidity and Growth Opportunities for Disclosure on Carbon Emissions

    Aviani Widyastuti, Seva Eka Cahyani, Ihyaul Ulum
    167-190
    DOI: https://doi.org/10.23887/jia.v8i1.57888

  • The Effect of Environmental Performance on Financial Performance with Islamic Corporate Social Responsibility (ICSR) as Intervening Variable

    Ersi Sisdianto, Mohd Shahril Ahmad Razimi, Rubhan Masykur, Rita Diana Mei Sari, Anton Robiansyah
    191-205
    DOI: https://doi.org/10.23887/jia.v8i1.52442

  • Competitive Advantage and Intellectual Capital as Mediators of the Influence of Corporate Governance on Firm Value

    Gede Putu Agus Jana Susila, I. B. Anom Purbawangsa, Henny Rahyuda, Luh Gede Sri Artini
    206-224
    DOI: https://doi.org/10.23887/jia.v8i1.59442

  • How Temporary Book Tax Differences Influence Earning Quality? An Integrated Analysis with Investment Opportunity Set and Human Capital

    Jacobus Widiatmoko, Maria Goreti Kentris Indarti, Luluk Muhimatul Ifada
    225-244
    DOI: https://doi.org/10.23887/jia.v8i1.60842

  • Development of the Digital Financial Accounting I Learning Module in the Digital Nomad Era

    Ni Luh Gede Erni Sulindawati, Lucy Sri Musmini
    245-257
    DOI: https://doi.org/10.23887/jia.v8i1.63365

  • Exploring Indonesian Higher Education Neoliberalization: A Discourse on the Role of Accounting

    Ali Djamhuri, Wiwik Hidajah Ekowati
    258-286
    DOI: https://doi.org/10.23887/jia.v8i1.63508

  • Determinants of Carbon Emission Disclosure: A Study on Non-Financial Public Companies in Indonesia

    Komang Dandy Andriadi, Desak Nyoman Sri Werastuti, Edy Sujana
    287-310
    DOI: https://doi.org/10.23887/jia.v8i1.46152