Vol. 9 No. 2 (2024)

The authors contributing to this issue are affiliated with institutions in Indonesia (Universitas Udayana, Rumah Sakit Umum Manuaba, Trident Treehouse Business Consultancy, Universitas Muhammadiyah Malang, Universitas Wahid Hasyim, IAIN Kudus, Universitas Brawijaya, Universitas Hindu Indonesia, Universitas Ciputra, Universitas Sriwijaya, Universitas Wijaya Kusuma Surabaya, Pakuan University, Universitas Widyatama, Telkom University, Khairun University Ternate, and Universitas Widyagama Malang) and Malaysia (Universiti Malaysia Kelantan, Universiti Teknologi MARA, and Universiti Kuala Lumpur Business School)

DOI: https://doi.org/10.23887/jia.v9i2
Published: 2024-12-19

Articles

  • Determinants of Eco-Budgeting and Control in Medical Waste Management: A Behavioral Approach

    DOI: https://doi.org/10.23887/jia.v9i2.66922
    Eka Ardhani Sisdyani, Ida Bagus Gede Fajar Manuaba, I Gusti Agung Gede Utara Hartawan, I Wayan Pradnyantha Wirasedana, Anak Agung Vidyaswari Kedisan, Ni Komang Ayu Devi
    453-477

  • The Role of Intellectual Capital and Core Competencies in Building Competitive Advantage in Higher Education

    DOI: https://doi.org/10.23887/jia.v9i2.81827
    Ike Yuni Hartanti, Dwi Irawan, Ahmad Juanda
    478-496

  • Social Accounting: Assessing Corporate Commitment to Combatting Stunting in Indonesia through CSR Initiatives

    DOI: https://doi.org/10.23887/jia.v9i2.84270
    Ifada Retno Ekaningrum, Agus Triyani, Nor Hadi, Siti Maisyaroh Bakti Pertiwi, M. Fatchurrohman, Setyo Mahanani
    497-519

  • Leverage Impact on Dividend Strategy: Insights from Institutional and Financial Dynamics

    DOI: https://doi.org/10.23887/jia.v9i2.77531
    Made Gede Wirakusuma, Ni Made Dwi Ratnadi, Gerianta Wirawan Yasa, I Made Ryan Ananta Putra
    520-548

  • An Integrated Public Accountability Model: Lessons from the Pandemic

    DOI: https://doi.org/10.23887/jia.v9i2.87317
    Nurkholis Nurkholis
    549-567

  • Examining the Determinants of E-Wallet Continuance: An Application of Extended Technology Continuance Theory in Financial Technology

    DOI: https://doi.org/10.23887/jia.v9i2.66304
    Ni Luh Putu Widia Ananda Sari, Ni Putu Sri Harta Mimba
    568-596

  • Bali Ecological Wisdom and the Transformation of Reporting Accountability: A Critical Point for Balinese Green Agenda

    DOI: https://doi.org/10.23887/jia.v9i2.74336
    Cokorda Gde Bayu Putra, Ni Ketut Muliati, Putu Cita Ayu, Ni Putu Trisna Windika Pratiwi, Ni Putu Yeni Yuliantari
    597-620

  • Exploring Accountability Practices in Village Financial Planning

    DOI: https://doi.org/10.23887/jia.v9i2.86826
    Pande Gede Cahyana, Made Sudarma, Aji Dedi Mulawarman
    621-637

  • Paying For Pollution: Carbon Tax as A Mitigation for Carbon Emission Problem

    DOI: https://doi.org/10.23887/jia.v9i2.85474
    Kenley Maccauley Riyono, Luky Patricia Widianingsih
    638-657

  • Bibliometric Analysis of University Social Responsibility: Advancing Transparency and Sustainability in Higher Education

    DOI: https://doi.org/10.23887/jia.v9i2.77647
    Yuni Ekawarti, Mohamad Adam, Yusnaini Yusnaini, Hasni Yusrianti
    658-683

  • Effects of Socio-Environmental Performance and Costs, Firm Size, and Sustainability Reporting on Financial Performance: A Mediating Analysis

    DOI: https://doi.org/10.23887/jia.v9i2.84738
    Eva Wany
    684-704

  • Challenges of Internal Auditing in the Indonesian Government

    DOI: https://doi.org/10.23887/jia.v9i2.84737
    Mirna Amirya
    705-719

  • Enhancing Governance through IPSAS: Impacts on Transparency and Accountability in Public Sector Financial Reporting

    DOI: https://doi.org/10.23887/jia.v9i2.86364
    Rochman Marota, Razana Juhaida Johari
    720-743

  • Exploring the Roles of Tax Morale, Religiosity, and Nationalism in Tax Compliance with the Moderating Effect of Accounting Literacy

    DOI: https://doi.org/10.23887/jia.v9i2.82865
    Natasya Putri Rahmalia, Siti Rismaya, Diana Sari, Sharina Osman
    744-762

  • Green Accounting, Leverage, and Cash Holding: Key Factors in Determining Firm Value

    DOI: https://doi.org/10.23887/jia.v9i2.84568
    Dini Wahjoe Hapsari, Renaldy Febiana, Muna Norkhairunnisak Ustadi
    763-781

  • Assessing the Impact of Legislative Budget Allocations on Community Aspiration Fulfillment

    DOI: https://doi.org/10.23887/jia.v9i2.75393
    Chairul Abd. Halik, Irfan Zamzam, Hartaty Hadady, Sharina Osman
    782-808

  • An Assessment of Banking Performance: The Balanced Scorecard Approach

    DOI: https://doi.org/10.23887/jia.v9i2.84625
    Evi Octavia, Ait Novatiani, Rima Rachmawati, Che Rosmawati Che Mat
    809-822