9 articles in this issue
Adamu Adamu Idris,Hussaini Bala,Naziru Suleiman
Previous evidence has shown that numerous factors influence dividend policy, but how political uncertainty affects a firm’s cash dividend policy remains blurry. This study examines the relationship between cash dividends and political uncertainty in Niger... see more
Nawira Amalia Assagaf,Eko Ganis Sukoharsono,Zaki Baridwan
This study aims to explore the accounting practices and their development during the Ternate Sultanate of Sultan Babullah era (1570-1583). This period is a golden era as the sultanate was expanded from the north of Mindano to the south of Bima and from we... see more
Andrey Hasiholan Pulungan,Purwaka Adhitama,Albert Hasudungan,Basid Hasibuan
This study aims to examine the mediating effect of affective and normative commitments in the relationship between ethical leadership, religiosity, and fraud in Indonesia government institutions. Using the cluster sampling method, data was collected throu... see more
Ani Wilujeng Suryani,Eka Rofida
Drawing on the new institutional sociology theory, this study aims at exploring the implementation of environmental accounting. We analysed sustainability and annual reports of 39 manufacturing companies in Indonesia from 2010 to 2017. The hypotheses of t... see more
Irsyadillah Irsyadillah,Raihani Raihani
Due to the limitations of accounting textbooks, students do not realize a broader potential of accounting can make to society outside a scorekeeping practice ascribing priority to shareholders. The purpose of this study is to explore how students in Indon... see more
Etikah Karyani,Vangi Vinanda Obrien
This study aims at examining the effect of green banking practice on bank performance with foreign and public ownerships as moderating variables. Data were collected from 14 Indonesian banking or 98 bank-year observations. The sample banks were participat... see more
Muhammad Syafii Antonio,Sugiyarti Fatma Laela,Dhimas Mukhlas Al Ghifari
This study aims to examine determinants of zakat payers’ (muzakki) interest to pay zakat through Zakat Management Organization (ZMO). The respondents were randomly selected from muzakki who paid their zakat on profession/income through ZMOs in Indonesia r... see more
Luqman Hakim,Sulhani Sulhani
This study aims to examine the determinants of Islamic banks’ compliance with the Statement of Financial Accounting Standards (SFAS) No.105 on Mudharabah principles. The sample, selected using purposive sampling, was 96 observed data of Islamic Banks (IBs... see more