Vol. 8 No. 2 (2023)

The authors contributing to this issue are affiliated with institutions in Indonesia (Universitas Brawijaya, Universitas Udayana, Universitas Pendidikan Ganesha, UIN Maulana Malik Ibrahim, Universitas Wahid Hasyim, Universitas Dian Nuswantoro, Universitas Terbuka, Universitas Mahasaraswati, Universitas Indonesia, Universitas Airlangga, Universitas Hayam Wuruk Perbanas, Universitas Indo Global Mandiri, Universitas Pembangunan Nasional, Universitas Mercu Buana) and Malaysia (Universiti Sains Malaysia).

DOI: https://doi.org/10.23887/jia.v8i2
Published: 2023-12-31

Artikel

  • The Mediating Role of Accounting Information Systems in Determining MSME Performance

    Ni Wayan Sri Tresna Egawati, I Gusti Ayu Purnamawati, Edy Sujana
    311-344
    DOI: https://doi.org/10.23887/jia.v8i2.65915

  • The Influence of Individual Morality, Integrity, Catur Purusa Artha, Ineffective Monitoring toward Fraud Tendencies in LPD throughout Tabanan Regency

    Komang Sania Widiasari Yumia, I Putu Gede Diatmika, Edy Sujana
    345-365
    DOI: https://doi.org/10.23887/jia.v8i2.57641

  • The Mediating Role of Purchase Intention on the Effect of Product Quality and Price Fairness on Purchasing Decisions

    Kadek Geby Oktaviari, Agus Wahyudi Salasa Gama, I Gusti Agung Eka Teja Kusuma
    366-378
    DOI: https://doi.org/10.23887/jia.v8i2.66966

  • The Value Relevance of Sustainability Disclosure Quality

    Aulia Fuad Rahman, Desi Tri Kurniawati, Ayu Aryista Dewi, Kholilah Kholilah
    379-398
    DOI: https://doi.org/10.23887/jia.v8i2.68924

  • What Factors Affect Conservatism? The Role of Board Gender, CEO Retirement and Financial Distress

    Agus Triyani, Sri Retnoningsih, Suhita Whini Setyahuni, Muhammad Fajar Khoiruddin
    399-417
    DOI: https://doi.org/10.23887/jia.v8i2.62217

  • Navigating the Whistleblowing and Fraud Prevention Literature: A Scopus-Based Bibliometric Exploration

    Ratna Marta Dhewi
    418-437
    DOI: https://doi.org/10.23887/jia.v8i2.67416

  • Measuring Factors Affecting Dividend Policy and Value In Non-Cyclical Consumer Companies

    I Gede Cahyadi Putra, Ida Ayu Ratih Manuari, Ni Made Adelia Andika Putri
    438-450
    DOI: https://doi.org/10.23887/jia.v8i2.54868

  • Implementation of Public Sector Audit Committee Guidelines: A Case Study of the Ministry of Finance Audit Committee

    Novia Ramadhan, Lindawati Gani
    451-475
    DOI: https://doi.org/10.23887/jia.v8i2.61912

  • Tri Kaya Parisudha as a Remedies to the Agency Problem

    I Gusti Ayu Ngurah Pradnyadevi Utami, Zahroh Naimah, Anak Agung Dwi Widyani
    476-491
    DOI: https://doi.org/10.23887/jia.v8i2.62509

  • Implementation of Catur Purusa Artha in Village Credit Institution’s Financial Management

    Ida Bagus Anom Purbawangsa, Henny Rahyuda, Ketut Arya Bayu Wicaksana
    492-509
    DOI: https://doi.org/10.23887/jia.v8i2.60466

  • Accountant’s Heroism to Report Fraud Collectively through Organizational Support

    Syaiful Iqbal, Putri Wulanditya
    510-527
    DOI: https://doi.org/10.23887/jia.v8i2.69944

  • Determinants of Accounting Student Readiness to Face the World of Work

    I Gusti Ngurah Agung Dananjaya, Ni Ketut Rasmini, I Putu Sudana, Putu Agus Ardiana
    528-539
    DOI: https://doi.org/10.23887/jia.v8i2.65327

  • Success Analysis of Flip: A Free Interbank Funds Transfer Mobile Application Using the UTAUT2 Model

    Madek Jeani Purnama, Ni Putu Sri Harta Mimba, Maria M. Ratna Sari, Dodik Ariyanto
    540-563
    DOI: https://doi.org/10.23887/jia.v8i2.65454

  • Whistleblowing System: An Analysis of Implementation Readiness at Private Universities in Palembang City

    Leriza Desitama Anggraini, Faradillah Faradillah
    564-586
    DOI: https://doi.org/10.23887/jia.v8i2.60602

  • Determinant of Audit Forensic in Indonesia

    Rida Perwita Sari, Erna Sulistyowati, Rika Puspita Sari
    587-606
    DOI: https://doi.org/10.23887/jia.v8i2.67675

  • The Graphical Information in Sustainability Reports and Corporate Performance: A Southeast Asian Case Study

    Wiwik Utami, Erna Setiany, Nurul Hidayah, Zubir Azhar
    607-634
    DOI: https://doi.org/10.23887/jia.v8i2.65278

  • Optimizing Accounting Practices for Financial Management in Orchid Cultivation: A Comprehensive Approach for Farmers in Dadaprejo Junrejo Village, Batu City

    Wuryan Andayani, Sutrisno T
    635-643
    DOI: https://doi.org/10.23887/jia.v8i2.67689

  • Profitability in the Frame of Social Entrepreneurship (Case Study on Plastic Home Waste Bank)

    Luh Putu Erlina Ariya Wati, Anantawikrama Tungga Atmadja, Gede Adi Yuniarta
    645-663
    DOI: https://doi.org/10.23887/jia.v8i2.57260