Published: 2023-11-01

Articles

Accounting Information System and SMEs’ Financial Performance in Indonesia

Thalia Medina Lopung, Ronald Rulindo

200-214

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DOI: https://doi.org/10.28932/jam.v15i2.6607

Comparison of Waste Disclosure Based on GRI Standards in Subsidiary Companies of Pupuk Indonesia

Gale Faustina

215-225

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DOI: https://doi.org/10.28932/jam.v15i2.6460

Effectiveness of the Implementation of e-filing and e-billing and Taxation Understanding on Taxpayer Compliance in the City of Bandung (Case Study at the Bandung Cibeunying Primary Tax Office)

Tiolina Devi Panjaitan, Rini Handayani

226-240

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DOI: https://doi.org/10.28932/jam.v15i2.6082

Trading Days, Systematic Risk, and Daily Standard Deviation in LQ-45 Stocks

Yana Hendayana, Daniel Nababan , Ivan Gumilar Sambas Putra

241-248

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DOI: https://doi.org/10.28932/jam.v15i2.6947

Does Transfer Pricing Costs and Profitability Impact Tax Avoidance?

Gabriel Anderson, Marthinus Ismail

249-262

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DOI: https://doi.org/10.28932/jam.v15i2.6826

Carbon Emission Disclosure in the Energy Sector: Environmental Management System and Environmental Performance

Tasya Kemala Puteri, Wahdan Arum Inawati

263-275

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DOI: https://doi.org/10.28932/jam.v15i2.6945

Cash-Driven Resilience Capabilities and Cash Holdings of Manufacturing Companies During the Covid-19 Pandemic

Emillia Sastrasasmita, Elsa Imelda, Michele Tjen

276-293

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DOI: https://doi.org/10.28932/jam.v15i2.6367

Independent Commissioners, Company Size, and Financial Distress on Accounting Conservatism with Leverage as a Mediating Variable (Empirical Study on Financial Companies in the Insurance and Financing Sub-Sector Listed on the IDX 2019-2021)

Siti Ratih Nurwanti, Lia Uzliawaty, Tri Lestari

294-306

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DOI: https://doi.org/10.28932/jam.v15i2.6370

Corporate Social Responsibility dan Cost of Capital

Rahmat Setiawan, Savira Rizma Yunita

307-318

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DOI: https://doi.org/10.28932/jam.v15i2.7043

Operating Cash Flows, Foreign Ownership, and Solvency on Tax Avoidance

Nahda Paramitha, Kurnia Kurnia

319-329

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DOI: https://doi.org/10.28932/jam.v15i2.6824

Governance and Intellectual Capital in Companies that Listed on Indonesia Stock Exchange

Widijaya Widijaya, Elita Elita

330-342

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DOI: https://doi.org/10.28932/jam.v15i2.7148

Analysis of the Effect of CSR on Corporate Value Mediated with Profit Management

Ivone Ivone, Alvina Alvina

343-352

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DOI: https://doi.org/10.28932/jam.v15i2.7567

Facing the Industrial Revolution 4.0 Era Through 360-Degree Leadership Education for Accounting Students

Hanny Hanny, Nunik Lestari Dewi, Sinta Setiana, Meliana Halim

353-368

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DOI: https://doi.org/10.28932/jam.v15i2.7036

Accounting Student Ethics Based on Gender

Nurul Fauziyyah, Alviansyah Sugama

369-381

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DOI: https://doi.org/10.28932/jam.v15i2.7518

Implementation of Freedom To Learn in Higher Education: Perceptions of Students, Lecturers, and Administration Staff

Christine Dwi Karya Susilawati, Se Tin Se Tin, Bernard Rhenaldi Sutedja

382-399

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DOI: https://doi.org/10.28932/jam.v15i2.6621