Published: 2024-11-01

Articles

Commitment of Budget Planning and SPIP Moderating Organizations to Budget Absorption

Sri Ayem, Tomi Purwanto

195-214

PDF
DOI: https://doi.org/10.28932/jam.v16i2.9048

Implementation of Accounting Information Systems Using the Bank Indonesia APIK SI Application in MSMEs

Putri Wulandari Hari Rachman, Sri Andriani

215–235

PDF
DOI: https://doi.org/10.28932/jam.v16i2.8885

Integrating Internal Control and User Competence: Enriching Accounting Information System Quality

Rapina Rapina, Nurul Intawaty Permata Mustamin

236–249

PDF
DOI: https://doi.org/10.28932/jam.v16i2.9598

Institutional Ownership and Intellectual Capital Determining Factors in the Value of Textile and Garment Companies

Aurrel Azalea Cesarena Putri, Raden Budi Hendaris

250–263

PDF
DOI: https://doi.org/10.28932/jam.v16i2.9223

Political Connections, Board Gender Diversity, and Institutional Ownership on Tax Avoidance

Joseph Febian Pontoh, Siti Kustinah

264–278

PDF
DOI: https://doi.org/10.28932/jam.v16i2.9051

Reasons for Not Choosing Accounting Profession – Behavioral and Normative Conviction

Mardiana Mardiana, Michelle Kurniawan, Oei Venny Febrianti

279–293

PDF
DOI: https://doi.org/10.28932/jam.v16i2.9005

The Changes in Budget Tightening and Emotional Exhaustion: Role Ambiguity as Mediator and Trust as Moderator

Chindy Anggraeni Luthfihani, Setin Setin

294–312

PDF
DOI: https://doi.org/10.28932/jam.v16i2.9695

Board of Commissioners' Proportion, Green Innovation, and Carbon Disclosure in Enhancing Firm Value: The Role of Firm Size

Cintia Lady Anggraini, Juniati Gunawan

313–326

PDF
DOI: https://doi.org/10.28932/jam.v16i2.9431

What Factors Affect Tax Avoidance?

Monica Yuly Carrie, Meinie Susanty

327–342

PDF
DOI: https://doi.org/10.28932/jam.v16i2.9196

Personal Income Tax and Domestic Debt Servicing: Verdict from Panel Fixed Effects

Tajudeen Adejare Adegbite

343–362

PDF
DOI: https://doi.org/10.28932/jam.v16i2.9910

Evaluating the Role of Transparent Financial Reporting on Capital Structure Decision-Making of Nigerian Beverage Companies

Ayoola Azeez Olaoye

363–379

PDF
DOI: https://doi.org/10.28932/jam.v16i2.10003

Internal Control, Organizational Culture, and Leadership Style: Analysis of the Impact on Employee Fraud

Victorio Yosafat Fernaldy, Clara Susilawati

380-393

PDF
DOI: https://doi.org/10.28932/jam.v16i2.9050

SILAKSAK Utilization as Support SAK-Based MSME Financial Digital Records

Rudy Sofian, Fahmi Reza Ferdiansyah, Hamidah Hamidah, Muhamad Rizky Nurrohmat, Rahil Alya Dewi

394–404

PDF
DOI: https://doi.org/10.28932/jam.v16i2.10048

How Financial Distress, Audit Committee, and CGI Shape Earnings Management through Stock Liquidity

Mardianto Mardianto, Novita Novita

405-421

PDF
DOI: https://doi.org/10.28932/jam.v16i2.10123

Debt Covenant, Tax Expense, and Intangible Assets on Transfer Pricing

Jenny Puspita Sari, Wiwit Irawati

422–435

PDF
DOI: https://doi.org/10.28932/jam.v16i2.7249