About the Journal

JIA (Jurnal Ilmiah Akuntansi) is a peer-reviewed journal with registered number ISSN 2527-4090 (Print) and ISSN 2528-1399 (Online) published twice a year, in June and December, by the Faculty of Economics Universitas Pendidikan Ganesha in collaboration with the The Indonesian Institute of Accountant. JIA (Jurnal Ilmiah Akuntansi) aims to be a dissemination media of research in the field of Accounting, both in quantitative and qualitative approach, including, but not limited to, the topic of Innovative Accounting Practices, Technological Advancements in Accounting, Sustainable and Ethical Accounting, Accounting Education and Training, Accounting Standards and Regulations, Data Analytics and Big Data in Accounting, Behavioral and Experimental Accounting, and Global and International Accounting

JIA (Jurnal Ilmiah Akuntansi) is indexed by Science and Technology Index (SINTA 2), Google Scholar, Garba Rujukan Digital (GARUDA), Dimensions, ResearchBib and Index Copernicus International (ICI)

Announcements

Current Issue

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)

Published: 2024-12-19

Articles

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

    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
    DOI: https://doi.org/10.23887/jia.v9i2.66922

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

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

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

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

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

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

  • An Integrated Public Accountability Model: Lessons from the Pandemic

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

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

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

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

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

  • Exploring Accountability Practices in Village Financial Planning

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

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

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

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

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

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

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

  • Challenges of Internal Auditing in the Indonesian Government

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

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

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

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

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

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

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

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

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

  • An Assessment of Banking Performance: The Balanced Scorecard Approach

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