12 articles in this issue
Irwan Taufiq Ritonga
Research aims: This article is a persuasive essay, written with motivation to change readers' perceptions of accounting for public organizations, especially government organizations. This article aims to provide arguments following detailed explanations t... see more
Priyastiwi Priyastiwi,Sriwidharmanely Sriwidharmanely,Krisnhoe Fitri Fatjriyati
Research aims: This study investigates the role of the ethical orientation of management in the relationship of asymmetry information and management status toward an individual’s decision-making with respect to earnings management behaviors.Design/Methodo... see more
Antonius Herusetya,Cyrilla Stefani
Research aims: This study examines the association of tax aggressiveness and earnings management practices using the accrual and real transaction-based earnings management.Design/Methodology/Approach: We use a purposive sampling method from the manufactur... see more
Sendy Dwi Haryanto,Erina Sudaryati
Research aims: This study aims to provide a perspective on the professional ethics of a millennial accountant in applying blockchain technology to improve his professionalism, and discusses the issue of blockchain ethical challenges for an accountant's pr... see more
Icuk Rangga Bawono,Anasti Dwi Martantya Kinasih,Apriani Kartika Rahayu
Research aims: This study has pupose to analyze the factors that consist of role and competence of village officials, village financial system implementation on the accountability of village fund management. In addition, this research examine applic... see more
Virginia Nur Rahmanti,Tjiptohadi Sawarjuwono
Research aims: Accounting as a product of Western thought is believed to be loaded with masculinity values such as selfish, rationalist, materialist, and objective. The Western perspective of social reality runs counter to the Islamic philosophy of religi... see more
Paskanova Christi Gainau
Research aims: This study aims to examine factors that influence stock investment intention among students.Design/Methodology/Approach: The population in this study are all individual student investors registered at the Indonesia Stock Exchange Investment... see more
Evy Rahman Utami,Aji Prabaswara
Abstract:Research aims: The purpose of this study is to analyze the effect of biological asset intensity towards the company performance with biological asset disclosure as an intervening variable.Design/Methodology/Approach: The sample used in this study... see more
Yossi Diantimala,Hafiez Sofyani
Abstract:Research aims: The paper aims to examine the value relevance of asset revaluation disclosure after seven years of implementation of international accounting standards (IAS). This paper highlights the implementation of SFAS 16 which is converged t... see more
Aria Farah Mita,Sylvia Veronica Siregar,Viska Anggraita,Fitriany Amarullah
Research aims: This study discusses a recent development in the adoption of International Financial Reporting Standard (IFRS) in ASEAN. The objective of this study is to examine the value relevance of the Other Comprehensive Income (OCI) after the revisio... see more
Suryo Pratolo,Arifin Hamsyah Mukti,Misbahul Anwar
Abstract:Research aims: This research is purposed to examine human resource quality impact, organizational commitment and reward and punishment system to RbM implementation. More over, this research also examined RbM’s impact to Higher Education Instituti... see more
Afrizal Tahar,Listya Maharani Rizkia,Eko Hariyanto
This study investigates how tax treatment should be done for a celebrity of Instagram (Celebgram) income obtained from endorsement activities on social media. In detail, this study aims to find out how income from endorsement can be used as taxable income... see more