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 Private Sector Accounting, Public Sector Accounting, Auditing, Business Ethics and Accounting Profession, Banking and Capital Market, Accounting Information System, Good Governance, Sustainability Reporting, Accounting Education and Tax Accounting

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

Current Issue

Vol. 7 No. 2: December 2022
View Vol. 7 No. 2: December 2022
Published: 2023-01-15

Artikel

  • Making Meaning of Reducing Boarding House Costs during the COVID-19 Pandemic

    Dewa Made Adi Dharma, Mohammad Iqbal Bakry, Jurana Jurana
    167-183
    DOI: https://doi.org/10.23887/jia.v7i2.41902

  • The Role of Taxpayer Trust and Awareness on Voluntary Compliance: An Experimental Study

    I Putu Hendra Martadinata, I Nyoman Putra Yasa
    184-199
    DOI: https://doi.org/10.23887/jia.v7i2.43346

  • The Influence of Intellectual Capital on the Performance of Higher Education Institutions: The Mediation Role of Performance Measurement Systems

    Suryo Pratolo, Tiyas Puji Utami, Hafiez Sofyani
    200-216
    DOI: https://doi.org/10.23887/jia.v7i2.51850

  • Corporate Social Responsibility of Five-Star Hotels in Bali

    I Gusti Ayu Intan Saputra Rini, Muhammad Asyraf Hasim, Luh Kade Datrini
    217-240
    DOI: https://doi.org/10.23887/jia.v7i2.49640

  • The Influence of Love of Money and Machiavellian Towards Fraud with Faith of Karma Phala as Moderation

    I Made Pradnyana Paradila Pradnyana, I Ketut Sujana, Anak Agung Gde Putu Widanaputra, Ni Ketut Rasmini
    241-253
    DOI: https://doi.org/10.23887/jia.v7i2.49672

  • The Evaluation of Internal Control System for Market Retribution Collection

    Syafruddin Syafruddin, Sri Rahayu, I Putu Gede Diatmika
    254-267
    DOI: https://doi.org/10.23887/jia.v7i2.52842

  • The Prevention of Bribery in Government Agencies: The Role of Big Data and Whistle-blowing Systems

    Briyan Efflin Syahputra, Anggit Esti Irawati
    268-288
    DOI: https://doi.org/10.23887/jia.v7i2.41356

  • Extended Triple Bottom Line Theory for A New Framework of Divinity Environmental Accounting with Local Genius Catur Brata PeNyepian

    I Putu Mega Juli Semara Putra, I Made Narsa
    289-311
    DOI: https://doi.org/10.23887/jia.v7i2.53675

  • Auditors’ Communication with Audit Committee: Evidence from Indonesia

    Eliza Fatima, Sylvia Veronica Siregar, Vera Diyanty
    312-328
    DOI: https://doi.org/10.23887/jia.v7i2.42482

  • The Micro, Small and Medium Enterprises Financing Based on Financial Technology

    Ica Rika Candraningrat, Vera Intanie Dewi, Nyoman Abundanti, Ni Wayan Mujiati, Badaruz Zaman
    329-345
    DOI: https://doi.org/10.23887/jia.v7i2.52715

  • Evaluation of Internal Audit Role as a Governance, Risk and Compliance Partner, Trusted Advisor and Value Driver to Implement Strategy (Case Study of Indonesia’s Social Health Insurance Provider)

    Tandid Nasal, Lindawati Gani
    346-362
    DOI: https://doi.org/10.23887/jia.v7i2.47931
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