Accounting

All Items

• Access to Capital and Regeneration of Young Farmers in Kintamani Village

  I Made Ary Paramaartha ⁽¹⁾ , Budi Harsanto ⁽²⁾ , Yunizar Yunizar ⁽³⁾

  ⁽¹⁾ Universitas Padjadjaran, Indonesia

  ⁽²⁾ Universitas Padjadjaran, Indonesia

  ⁽³⁾ Universitas Padjadjaran, Indonesia

  
  

  461-472

  
  Abstract: 119 |

• Hedonic Value and Performance Expectancy on Gen-Z’s Interest in Using the PayLater Application with Platform Trust Moderation

  Erlani Widiya ⁽¹⁾ , Priyastiwi Priyastiwi ⁽²⁾

  ⁽¹⁾ Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha, Indonesia

  ⁽²⁾ Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha, Indonesia

  
  

  485-496

  
  Abstract: 206 |

• Interaction Effects of Human Resource Capacity and Policy Innovation on Local Tax Collection Effectiveness

  Fitri Sugianti Summeh ⁽¹⁾ , Rahcmad Budi Suharto ⁽²⁾ , Diana Lestari ⁽³⁾

  ⁽¹⁾ Universitas Mulawarman, Indonesia

  ⁽²⁾ Universitas Mulawarman, Indonesia

  ⁽³⁾ Universitas Mulawarman, Indonesia

  
  

  51-62

  
  Abstract: 335 |

• Green Creativity and Voluntary Green Behavior: The Effect of Green Knowledge Sharing and Green Psychological Climate

  Ronald Tehupuring ⁽¹⁾ , Suhadarliyah Suhadarliyah ⁽²⁾

  ⁽¹⁾ Universitas Utpadaka Swastika, Indonesia

  ⁽²⁾ Universitas Utpadaka Swastika, Indonesia

  
  

  225-238

  
  Abstract: 207 |

• Implementation of Good Governance in the Ethics-Based Financial Reporting System in the Regional Government of Jember District

  Moh. Abil Mawahib ⁽¹⁾ , Fauzan Fauzan ⁽²⁾

  ⁽¹⁾ Universitas Islam Negeri Kiai Haji Achmad Shiddiq Jember, Indonesia

  ⁽²⁾ Universitas Islam Negeri Kiai Haji Achmad Siddiq Jember, Indonesia

  
  

  39-50

  
  Abstract: 543 |

• The Effect of Profitability, Liquidity, and Leverage on Dividend Policy with Firm Size as a Moderating Variable

  Herry Susanto ⁽¹⁾ , Mia Ika Rahmawati ⁽²⁾

  ⁽¹⁾ Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya, Indonesia

  ⁽²⁾ Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya, Indonesia

  
  

  197-208

  
  Abstract: 296 |

• The Effect of Debt-to-Equity Ratio and Firm Size on Stock Price Volatility

  Rayhan Juniansah ⁽¹⁾ , Abdurohim Abdurohim ⁽²⁾

  ⁽¹⁾ Universitas Jenderal Achmad Yani, Indonesia

  ⁽²⁾ Universitas Jenderal Achmad Yani, Indonesia

  
  

  63-72

  
  Abstract: 461 |

• The Influence of Macroeconomics on Credit Risk with Bank Size as a Moderating Variable

  Muhammad Rofi Fariabi ⁽¹⁾ , Ikhsan Budi Riharjo ⁽²⁾

  ⁽¹⁾ Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya, Indonesia

  ⁽²⁾ Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya, Indonesia

  
  

  607-620

  
  Abstract: 87 |

• The Effect of Accounting Training and Mentoring on SAK EMKM Compliance and MSME Business Performance

  Ramadhani Irma Tripalupi ⁽¹⁾ , Lina Yulianti ⁽²⁾

  ⁽¹⁾ Universitas Negeri Islam Sunan Gunung Djati Bandung, Indonesia

  ⁽²⁾ Universitas Negeri Islam Sunan Gunung Djati Bandung, Indonesia

  
  

  157-168

  
  Abstract: 454 |

• Blue Economy and Corporate Value Creation: A Bibliometric Analysis of Global Research Trends

  Fajar Dwi Kuncoro ⁽¹⁾ , Meilenia Rahma Salisa ⁽²⁾ , Armizha Rahmatika ⁽³⁾ , Nur Afiqoh Sari ⁽⁴⁾ , Mochammad Charis Setiawan ⁽⁵⁾

  ⁽¹⁾ Politeknik Perkapalan Negeri Surabaya, Indonesia

  ⁽²⁾ Universitas Pembangunan Nasional Veteran Jawa Timur, Indonesia

  ⁽³⁾ Universitas Pembangunan Nasional Veteran Jawa Timur, Indonesia

  ⁽⁴⁾ Universitas Pembangunan Nasional Veteran Jawa Timur, Indonesia

  ⁽⁵⁾ Universitas Pembangunan Nasional Veteran Jawa Timur, Indonesia

  
  

  2771-2782

  
  Abstract: 812 |

• Do Skepticism, Independence, and Competence Matter? Evidence on Factors Influencing Auditors’ Fraud Detection Ability

  Rina Yuliastuty Asmara ⁽¹⁾

  ⁽¹⁾ Universitas Mercu Buana, Indonesia

  
  

  2613-2626

  
  Abstract: 337 |

• The Effect of Company Size, Leverage, and GCG on the Financial Performance of the Hospitality Industry Sector

  Wildan Yudhanto ⁽¹⁾ , Agus Suroso ⁽²⁾ , Wiwiek Rabiatul Adawiyah ⁽³⁾

  ⁽¹⁾ Universitas Jenderal Soedirman, Indonesia

  ⁽²⁾ Universitas Jenderal Sooedirman, Indonesia

  ⁽³⁾ Universitas Jenderal Soedirman, Indonesia

  
  

  2639-2650

  
  Abstract: 549 |

• The Effect of Digital Divide on Individual Performance and Village Financial Reporting Quality

  Muhammad Dimar Alam ⁽¹⁾

  ⁽¹⁾ Universitas Brawijaya, Indonesia

  
  

  2675-2686

  
  Abstract: 616 |

• The Effect of Green Investment, Good Corporate Governance on Company Values From an Islamic Economic Perspective

  Ike Nursella ⁽¹⁾ , Rosydalina Putri ⁽²⁾ , Nurhayati Nurhayati ⁽³⁾

  ⁽¹⁾ Universitas Islam Negeri Raden Intan Lampung, Indonesia

  ⁽²⁾ Universitas Islam Negeri Raden Intan Lampung, Indonesia

  ⁽³⁾ Universitas Islam Negeri Raden Intan Lampung, Indonesia

  
  

  2517-2530

  
  Abstract: 584 |

• The Effect of Intellectual Capital Components on Financial Performance of Islamic Commercial Banks in Indonesia

  Treska Melsa Diani ⁽¹⁾ , Lucky Nugroho ⁽²⁾

  ⁽¹⁾ Universitas Mercu Buana, Indonesia

  ⁽²⁾ Universitas Mercu Buana, Indonesia

  
  

  2503-2516

  
  Abstract: 547 |