8 articles in this issue
Eka Fitriafri Hanum,Mahfud Sholihin
ABSTRACTThis research aims to analyze the level of social justice disclosure by Islamic banks in Indonesia. The samples of this research consist of 11 Islamic banks and the data is gathered from their financial reports. A content analysis approach is used... see more
Sari Kusuma Dewi,Tjiptohadi Sawarjuwono
ABSTRACTThe objective of this research is to propose the idea that a merely accounting certification is not sufficient for a profession of shariah auditor. Departing from this notion, the paper applied a library research combined with an interview m... see more
Dewi Maya Sari,Ardian Ardian
ABSTRACTThis study aims at examining the determinants of corporate cash holdings using 357 sample of manufacturing companies listed on Indonesia Stock Exchange for the period from 2013 to 2015. The determinants tested in this study are cash flow and profi... see more
Elly Nindi Ariantika,Ira Geraldina
ABSTRACTThis study aims to examine the effect of managerial skills in moderating the relationship between sustainability reports and financial performance of Indonesian companies. The population of this study is companies listed in the Indonesian Stock Ex... see more
Dian Andari
ABSTRACTIndonesia as a country with dual-banking system applies local accounting standards for conventional and Islamic financial institutions named SAK (Standar Akuntansi Keuangan or Generally Accepted Accounting Standard) which may raise the question of... see more
Michael Ardho Dewanta,Zaky Machmuddah
ABSTRACTThis study aims to examine the effect of gender, religiosity, and love of money on ethical perception of tax evasion. The population of this study consist of undergraduate accounting students of private universities in Semarang,Central Java, Indon... see more
Kurniawan Tjakrawala,Nurainun Bangun
ABSTRACTThis study aims to predict the causal relationships between management leadership, total quality management practices, and quality performance. Data is collected from a survey through the distribution of questionnaires. The respondents are manager... see more
Nurul Herawati,Bandi Bandi
ABSTRACTThis research aims to review the development of tax research in Indonesia. It examines 166 articles presented in Simposium Nasional Akuntansi/SNA (National Accounting Symposium) over a 20 year period. The findings show a relatively small portion o... see more