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
Published: 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
    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
    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
    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
    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
    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
    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
    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
    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
    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
    DOI: https://doi.org/10.23887/jia.v9i1.69045

  • Environmental, Social and Governance Disclosure Scores and Tax Avoidance

    Adrian Teja
    186-209
    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
    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
    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
    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
    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
    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
    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
    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
    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
    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
    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
    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
    DOI: https://doi.org/10.23887/jia.v9i1.57398

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

    Suripto Suripto
    447-452
    DOI: https://doi.org/10.23887/jia.v9i1.68509