Vol. 8 No. 2 (2023)

The authors contributing to this issue are affiliated with institutions in Indonesia (Universitas Brawijaya, Universitas Udayana, Universitas Pendidikan Ganesha, UIN Maulana Malik Ibrahim, Universitas Wahid Hasyim, Universitas Dian Nuswantoro, Universitas Terbuka, Universitas Mahasaraswati, Universitas Indonesia, Universitas Airlangga, Universitas Hayam Wuruk Perbanas, Universitas Indo Global Mandiri, Universitas Pembangunan Nasional, Universitas Mercu Buana) and Malaysia (Universiti Sains Malaysia).

DOI: https://doi.org/10.23887/jia.v8i2
Published: 2023-12-31

Articles

  • The Mediating Role of Accounting Information Systems in Determining MSME Performance

    DOI: https://doi.org/10.23887/jia.v8i2.65915
    Ni Wayan Sri Tresna Egawati, I Gusti Ayu Purnamawati, Edy Sujana
    311-344

  • The Influence of Individual Morality, Integrity, Catur Purusa Artha, Ineffective Monitoring toward Fraud Tendencies in LPD throughout Tabanan Regency

    DOI: https://doi.org/10.23887/jia.v8i2.57641
    Komang Sania Widiasari Yumia, I Putu Gede Diatmika, Edy Sujana
    345-365

  • The Mediating Role of Purchase Intention on the Effect of Product Quality and Price Fairness on Purchasing Decisions

    DOI: https://doi.org/10.23887/jia.v8i2.66966
    Kadek Geby Oktaviari, Agus Wahyudi Salasa Gama, I Gusti Agung Eka Teja Kusuma
    366-378

  • The Value Relevance of Sustainability Disclosure Quality

    DOI: https://doi.org/10.23887/jia.v8i2.68924
    Aulia Fuad Rahman, Desi Tri Kurniawati, Ayu Aryista Dewi, Kholilah Kholilah
    379-398

  • What Factors Affect Conservatism? The Role of Board Gender, CEO Retirement and Financial Distress

    DOI: https://doi.org/10.23887/jia.v8i2.62217
    Agus Triyani, Sri Retnoningsih, Suhita Whini Setyahuni, Muhammad Fajar Khoiruddin
    399-417

  • Navigating the Whistleblowing and Fraud Prevention Literature: A Scopus-Based Bibliometric Exploration

    DOI: https://doi.org/10.23887/jia.v8i2.67416
    Ratna Marta Dhewi
    418-437

  • Measuring Factors Affecting Dividend Policy and Value In Non-Cyclical Consumer Companies

    DOI: https://doi.org/10.23887/jia.v8i2.54868
    I Gede Cahyadi Putra, Ida Ayu Ratih Manuari, Ni Made Adelia Andika Putri
    438-450

  • Implementation of Public Sector Audit Committee Guidelines: A Case Study of the Ministry of Finance Audit Committee

    DOI: https://doi.org/10.23887/jia.v8i2.61912
    Novia Ramadhan, Lindawati Gani
    451-475

  • Tri Kaya Parisudha as a Remedies to the Agency Problem

    DOI: https://doi.org/10.23887/jia.v8i2.62509
    I Gusti Ayu Ngurah Pradnyadevi Utami, Zahroh Naimah, Anak Agung Dwi Widyani
    476-491

  • Implementation of Catur Purusa Artha in Village Credit Institution’s Financial Management

    DOI: https://doi.org/10.23887/jia.v8i2.60466
    Ida Bagus Anom Purbawangsa, Henny Rahyuda, Ketut Arya Bayu Wicaksana
    492-509

  • Accountant’s Heroism to Report Fraud Collectively through Organizational Support

    DOI: https://doi.org/10.23887/jia.v8i2.69944
    Syaiful Iqbal, Putri Wulanditya
    510-527

  • Determinants of Accounting Student Readiness to Face the World of Work

    DOI: https://doi.org/10.23887/jia.v8i2.65327
    I Gusti Ngurah Agung Dananjaya, Ni Ketut Rasmini, I Putu Sudana, Putu Agus Ardiana
    528-539

  • Success Analysis of Flip: A Free Interbank Funds Transfer Mobile Application Using the UTAUT2 Model

    DOI: https://doi.org/10.23887/jia.v8i2.65454
    Madek Jeani Purnama, Ni Putu Sri Harta Mimba, Maria M. Ratna Sari, Dodik Ariyanto
    540-563

  • Whistleblowing System: An Analysis of Implementation Readiness at Private Universities in Palembang City

    DOI: https://doi.org/10.23887/jia.v8i2.60602
    Leriza Desitama Anggraini, Faradillah Faradillah
    564-586

  • Determinant of Audit Forensic in Indonesia

    DOI: https://doi.org/10.23887/jia.v8i2.67675
    Rida Perwita Sari, Erna Sulistyowati, Rika Puspita Sari
    587-606

  • The Graphical Information in Sustainability Reports and Corporate Performance: A Southeast Asian Case Study

    DOI: https://doi.org/10.23887/jia.v8i2.65278
    Wiwik Utami, Erna Setiany, Nurul Hidayah, Zubir Azhar
    607-634

  • Optimizing Accounting Practices for Financial Management in Orchid Cultivation: A Comprehensive Approach for Farmers in Dadaprejo Junrejo Village, Batu City

    DOI: https://doi.org/10.23887/jia.v8i2.67689
    Wuryan Andayani, Sutrisno T
    635-643

  • Profitability in the Frame of Social Entrepreneurship (Case Study on Plastic Home Waste Bank)

    DOI: https://doi.org/10.23887/jia.v8i2.57260
    Luh Putu Erlina Ariya Wati, Anantawikrama Tungga Atmadja, Gede Adi Yuniarta
    645-663