Vol. 6 No. 2: December 2021

View Vol. 6 No. 2: December 2021
DOI: https://doi.org/10.23887/jia.v6i2
Published: 2022-01-12

Artikel

  • Do Digital Innovation and Risk Disclosure Control Performance? Evidence from Banking in ASEAN-6

    Elisa Tjondro, Margaretha Oerip Cintya, Silvia Seto, Yemima Gracia Suherman
    200-220
    DOI: https://doi.org/10.23887/jia.v6i2.33321

  • The Role of Job Demands in Moderating the Relationship between Servant Leadership and Job Satisfaction: A Study on Civil Apparatus in Five Major Cities in Indonesia

    Sakina Nusarifa Tantri, Shine Pintor Siolemba Patiro, Hendrian Hendrian, Lasando Lumban Gaol
    221-240
    DOI: https://doi.org/10.23887/jia.v6i2.33412

  • The Implementation of Internal Control based on Tri Kaya Parisudha Concept and Accounting Fraud Prevention in Hotel Industry

    I Putu Julianto, Nyoman Suadnyana Pasek
    241-253
    DOI: https://doi.org/10.23887/jia.v6i2.34545

  • Bribery in Government Agency: A Phenomenological Study

    Eka Wirajuang Daurrohmah, Dekar Urumsah
    254-265
    DOI: https://doi.org/10.23887/jia.v6i2.34951

  • 20 Years of Intellectual Capital Research: A Bibliometric Analysis

    Sigit Hermawan, Eny Maryati, Dewi Andriani
    266-280
    DOI: https://doi.org/10.23887/jia.v6i2.35453

  • Perceptions of Usefulness and Behaviors to Keep Using in the Implementation of Regional Management Information System Applications

    Sri Maryati, Muhammad Ichsan Siregar
    281-292
    DOI: https://doi.org/10.23887/jia.v6i2.36031

  • The Influence of Excessive Workload and Work Stress towards the Auditor’s Turnover Intention with Job Satisfaction as Mediation Variable

    Christyandita Wulansari, Bambang Subroto, Endang Mardiati
    293-316
    DOI: https://doi.org/10.23887/jia.v6i2.37510

  • Government Budget Absorption: A Study on The Reallocation and Refocus of the COVID-19 Budget

    Yesi Mutia Basri, Gusnardi Gusnardi, Hariadi Yasni
    317-337
    DOI: https://doi.org/10.23887/jia.v6i2.38747

  • Effects of Risk, Profitability, Firm Reputation on Intellectual Capital Disclosures: Evidence from Indonesia

    Saarce Elsye Hatane, Ang Kezia Christabel, Daniella Britney
    338-352
    DOI: https://doi.org/10.23887/jia.v6i2.41272

  • The Impact of Agile Suppy Chain Strategy on Sustainability Performance with Company’s Sustainability Reporting: Evidence from Pulp & Paper Industry in Indonesia

    Erwin Erwin
    353-378
    DOI: https://doi.org/10.23887/jia.v6i2.39124

  • Model for Increasing Micro and Small Enterprises Performance through Optimizing the Role of BUMDes

    Ni Kadek Sinarwati, Luh Gede Kusuma Dewi, Febry Sugiantara, Bhisma Putra Wasuka, Sayu Anggi Safitri
    379-393
    DOI: https://doi.org/10.23887/jia.v6i2.40379

  • Earnings Management, Debt Maturity, Dividend Policy and Future Performance of Manufacturing Companies in Indonesia

    Filiana Filiana, Bandi Bandi
    394-412
    DOI: https://doi.org/10.23887/jia.v6i2.33233

  • The Effect of Moral Reasoning on Intention to Fraud in the Procurement of Goods and Services under Obedience Pressure: An Experimental Study

    Edy Sujana, Nyoman Ayu Wulan Trisna Dewi
    413-434
    DOI: https://doi.org/10.23887/jia.v6i2.38944

  • Sustainable Finance for Promoting Inclusive Growth

    I Gusti Ayu Purnamawati
    435-454
    DOI: https://doi.org/10.23887/jia.v6i2.39208

  • Village Fund Allocation Practice: The Investigation of Accountability and Transparency

    Putu Prema Sulistyaning Putri, Rhosalina Damayanti, Aprina Nugrahesthy Sulistya Hapsari
    455-470
    DOI: https://doi.org/10.23887/jia.v6i2.40390

  • Intellectual Capital Disclosure Analysis based on Profitability in Tourism and Hospitality Sector in Indonesia and Thailand

    Saarce Elsye Hatane, Naomi Lamiki, Victoria Stephanie
    471-490
    DOI: https://doi.org/10.23887/jia.v6i2.38890

  • Factors Affecting Earnings Management of Islamic Banking Companies at the Indonesia Stock Exchange on Publication Year of 2013-2019

    Firman Syarif, Ahmad Qorib, Saparuddin Siregar, Iskandar Muda
    491-515
    DOI: https://doi.org/10.23887/jia.v6i2.36717

  • Good University Governance of PTKIN Public Services Agency in Indonesia

    Ismawati Haribowo, Susi Dwi Mulyani
    516-533
    DOI: https://doi.org/10.23887/jia.v6i2.36508