Vol 9 No 1 (2024)

The authors contributing to this issue are affiliated with institutions in Indonesia (Universitas Sebelas Maret, Universitas Surabaya, Universitas Kristen Indonesia Paulus, Universitas Pelita Harapan, Universitas Indonesia, Universitas Pendidikan Ganesha, Universitas Jenderal Soedirman, Universitas Mercu Buana, Universitas Warmadewa, Universitas Pamulang, Universitas Negeri Manado, Universitas Prasetiya Mulya, Universitas Riau, UIN Syarif Hidayatullah Jakarta, Universitas Pancasila, Universitas Negeri Makassar, Universitas Mulawarman, Universitas Hindu Indonesia, Khairun University, Universitas Udayana, Universitas Brawijaya, Universitas Ichsan Gorontalo, & Universitas Dr. Soetomo Surabaya), Malaysia (Universiti Teknologi Malaysia & New Era University College), Hungary (University of Debrecen) and Netherland (ABN Amro Bank).

DOI: https://doi.org/10.23887/jia.v9i1

Diterbitkan: 2024-06-30

Artikel

Commissioner Diversity, Environmental Pressures, and Sustainability Disclosure Before and During The COVID-19 Pandemic

Muhammad Wisnu Girindratama, Nurma Juwita, Setyaningtyas Honggowati, Doddy Setiawan

1-21
- PDF (English)
DOI: https://doi.org/10.23887/jia.v9i1.50610
Accountability of Mantaa Duku’ in the Toraja Community

Natalia Paranoan, Erna Pasanda, Mira Labi Bandhaso, Anthon Paranoan, Carolus Askikarno Palalangan

22-34
- PDF (English)
DOI: https://doi.org/10.23887/jia.v9i1.51436
The Effect of Sustainability Disclosure and Company Performance: Profit or Image?

Elfina Astrella Sambuaga

35-53
- PDF (English)
DOI: https://doi.org/10.23887/jia.v9i1.54045
Determinants of Budget Managers' Performance at Mpu Kuturan Singaraja State Hindu College: An Analysis of Budget Participation, Goal Clarity, and Organizational Commitment

PUTU WIKA PUTRAWAN, Edy Sujana, I Gusti Ayu Purnamawati

54-66
- PDF (English)
DOI: https://doi.org/10.23887/jia.v9i1.58065
SMEs Business Survival Model During the COVID-19 Pandemic: A Case Study of Handicraft SMEs in Bali Province

Ni Luh Wayan Sayang Telagawathi, Ni Made Suci, Ni Made Amanda Dewantini, Ni Kadek Sinarwati

67-81
- PDF (English)
DOI: https://doi.org/10.23887/jia.v9i1.58292
Determinants of Illegal Lending Engagement in Indonesian Rural Areas

Ascaryan Rafinda, Hasan Al Jafa, Agus Suroso, Putri Purwaningtyas, Muhammad Farid Alfarisy, Kiky Srirejeki

82-98
- PDF (English)
DOI: https://doi.org/10.23887/jia.v9i1.62253
Factors Affecting the Performance of Tax Authorities with Tax Compliance as a Moderating Variable: An Empirical Study on Small and Medium Enterprises in West Jakarta

Waluyo Waluyo

99-112
- PDF (English)
DOI: https://doi.org/10.23887/jia.v9i1.66006
The Influence of Green Governance, Implementation of Energy Accounting, and Green Human Resource Management on Sustainability Performance: An Empirical Study in the Hospitality Industry in Bali

Komang Adi Kurniawan Saputra, Putu Ayu Sita Laksmi

113-136
- PDF (English)
DOI: https://doi.org/10.23887/jia.v9i1.66630
Local Government Internal Audit Quality: Input Factors, Individual Level (Study on Inspectorate Auditors in North Sulawesi Province)

Meidy Kantohe, Frida Magda Sumual

137-158
- PDF (English)
DOI: https://doi.org/10.23887/jia.v9i1.68751
The Influence of Intellectual Capital and Environmental Performance on Company Value with Financial Performance as an Intervening Variable in Manufacturing Companies

Ni Kadek Aprina Asriani, Desak Nyoman Sri Werastuti, Anantawikrama Tungga Atmadja

159-185
- PDF (English)
DOI: https://doi.org/10.23887/jia.v9i1.69045
Environmental, Social and Governance Disclosure Scores and Tax Avoidance

Adrian Teja

186-209
- PDF (English)
DOI: https://doi.org/10.23887/jia.v9i1.69573
Exploring the Impact of Social Innovation and Managerial Ability on the Financial Performance of Social Enterprises: The Mediating Role of Social Performance

Gusnardi Gusnardi, Yesi Mutia Basri, Hariadi Yasni, Novita Indrawati, Atiza Arrahmi

210-234
- PDF (English)
DOI: https://doi.org/10.23887/jia.v9i1.70173
Examining Fraud Tendency: Personal Ethics and Love of Money from a Religious Perspective

Reskino Reskino, Rafrini Amyulianthy, Nadia Tri Silvi

235-264
- PDF (English)
DOI: https://doi.org/10.23887/jia.v9i1.70738
The Impact of the Collapse of Silicon Valley Bank on the Volatility of Sectoral Stock Indices on the Indonesian Stock Exchange

Fridayana Yudiaatmaja, Trianasari Trianasari

265-272
- PDF (English)
DOI: https://doi.org/10.23887/jia.v9i1.70976
Impact of Financial Technology on the Financial Performance of Conventional Banks in Indonesia

Riny Jefri, Nurul Maghfirah Surianto, Wayan Krisna Eka Putra, Maya Novitasari

273-291
- PDF (English)
DOI: https://doi.org/10.23887/jia.v9i1.71096
Embedding “Profit for Purpose” in Business and Entrepreneurial Education

Fibriyani Nur Khairin, Anisa Kusumawardani, Yoremia Lestari Ginting

292-307
- PDF (English)
DOI: https://doi.org/10.23887/jia.v9i1.71507
Determinants of LPD Performance: Collaboration of Stewardship, Organizational Culture, and Leadership Theory Based on Arthasastra

Ni Putu Ayu Kusumawati, Ni Made Wisni Arie Pramuki, Putu Cita Ayu

308-333
- PDF (English)
DOI: https://doi.org/10.23887/jia.v9i1.71606
The Effect of Tax Incentives, Tax Rates, Tax Sanctions, Tax Services, and the Application of SAK EMKM on the Compliance of UMKM Taxpayers during the COVID-19 Pandemic: A Case Study of UMKM Taxpayers Registered at KPP Pratama Ternate

Irfan Zamzam, Resmiyati Ansar

334-347
- PDF (English)
DOI: https://doi.org/10.23887/jia.v9i1.71714
Socio Emotional Wealth Approach and Corporate Social Responsibility Disclosure in Indonesia

Ni Made Adi Erawati, Dewa Gede Wirama, Endra Kartika Yudha

348-361
- PDF (English)
DOI: https://doi.org/10.23887/jia.v9i1.74605
Financial Statement Fraud Risk and Financial Distress of Family Business: Socio-Emotional Wealth (SEW) Perspective

Abdul Ghofar, Amran Rasli, Silvi Asna Prestianawati

362-377
- PDF (English)
DOI: https://doi.org/10.23887/jia.v9i1.75145
Exploration of The Tri Parartha Concept in CSR Programs based on Tri Hita Karana

Lilik Purwanti, Pande Gede Cahyana, Melinda Ibrahim, Zhongqiu Zhao

378-392
- PDF (English)
DOI: https://doi.org/10.23887/jia.v9i1.77171
The Effect of Good Governance on Preventing Potential Fraud in the Management of BOK Funds at Puskesmas in Mojokerto District

Yoosita Aulia , Nurhayati Sofian, Alberta Esti

393-413
- PDF (English)
DOI: https://doi.org/10.23887/jia.v9i1.68443
The Analysis of Time-Driven Activity-Based Costing to Increase Customer Profitability (A Case Study of Distributor Company)

Feki Wahyu Colimah, Lindawati Gani

414-446
- PDF (English)
DOI: https://doi.org/10.23887/jia.v9i1.57398
Developing Measurements for Creating Shared Value (CSV): Aspects and Indicators

Suripto Suripto

447-452
- PDF (English)
DOI: https://doi.org/10.23887/jia.v9i1.68509

Vol 9 No 1 (2024)

Artikel

Commissioner Diversity, Environmental Pressures, and Sustainability Disclosure Before and During The COVID-19 Pandemic

Accountability of Mantaa Duku’ in the Toraja Community

The Effect of Sustainability Disclosure and Company Performance: Profit or Image?

Determinants of Budget Managers' Performance at Mpu Kuturan Singaraja State Hindu College: An Analysis of Budget Participation, Goal Clarity, and Organizational Commitment

SMEs Business Survival Model During the COVID-19 Pandemic: A Case Study of Handicraft SMEs in Bali Province

Determinants of Illegal Lending Engagement in Indonesian Rural Areas

Factors Affecting the Performance of Tax Authorities with Tax Compliance as a Moderating Variable: An Empirical Study on Small and Medium Enterprises in West Jakarta

The Influence of Green Governance, Implementation of Energy Accounting, and Green Human Resource Management on Sustainability Performance: An Empirical Study in the Hospitality Industry in Bali

Local Government Internal Audit Quality: Input Factors, Individual Level (Study on Inspectorate Auditors in North Sulawesi Province)

The Influence of Intellectual Capital and Environmental Performance on Company Value with Financial Performance as an Intervening Variable in Manufacturing Companies

Environmental, Social and Governance Disclosure Scores and Tax Avoidance

Exploring the Impact of Social Innovation and Managerial Ability on the Financial Performance of Social Enterprises: The Mediating Role of Social Performance

Examining Fraud Tendency: Personal Ethics and Love of Money from a Religious Perspective

The Impact of the Collapse of Silicon Valley Bank on the Volatility of Sectoral Stock Indices on the Indonesian Stock Exchange

Impact of Financial Technology on the Financial Performance of Conventional Banks in Indonesia

Embedding “Profit for Purpose” in Business and Entrepreneurial Education

Determinants of LPD Performance: Collaboration of Stewardship, Organizational Culture, and Leadership Theory Based on Arthasastra

The Effect of Tax Incentives, Tax Rates, Tax Sanctions, Tax Services, and the Application of SAK EMKM on the Compliance of UMKM Taxpayers during the COVID-19 Pandemic: A Case Study of UMKM Taxpayers Registered at KPP Pratama Ternate

Socio Emotional Wealth Approach and Corporate Social Responsibility Disclosure in Indonesia

Financial Statement Fraud Risk and Financial Distress of Family Business: Socio-Emotional Wealth (SEW) Perspective

Exploration of The Tri Parartha Concept in CSR Programs based on Tri Hita Karana

The Effect of Good Governance on Preventing Potential Fraud in the Management of BOK Funds at Puskesmas in Mojokerto District

The Analysis of Time-Driven Activity-Based Costing to Increase Customer Profitability (A Case Study of Distributor Company)

Developing Measurements for Creating Shared Value (CSV): Aspects and Indicators

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