Published: June 23, 2023

Articles

Improving Taxpayer Compliance Through Behavioral Approach

10.29259/ja.v17i2.21371
Nilam Kesuma (1), Patmawati Patmawati (2), Rela Sari (3), Nur Khamisah (4)
(1) Universitas Sriwijaya ,
(2) Universitas Sriwijaya ,
(3) Universitas Sriwijaya ,
(4) Universitas Sriwijaya
171-184
PDF
240

Alleviating Poverty and Achieving Inclusive Growth Through Msmes’ Digital Innovation

10.29259/ja.v17i2.19929
Hasan Hasan (1), Windi Novia Ratri Wardhani (2), Ratih Pratiwi (3), Melyn Eta Coriala (4), Luluk Mubarokah (5)
(1) Universitas Wahid Hasyim ,
(2) Universitas Wahid Hasyim ,
(3) Universitas Wahid Hasyim ,
(4) Universitas Wahid Hasyim ,
(5) Universitas Wahid Hasyim
185-198
PDF
107

The Effect of Work Motivation, Auditor Competence and Auditor Functional Position on Auditor Performance at Regency/ City Inspectorates in Riau Province

10.29259/ja.v17i2.21873
Defi Afriani (1), Nur Anita (2)
(1) Politeknik Negeri Bengkalis ,
(2) Politeknik Negeri Bengkalis
199-218
PDF
115

PSAK-71 and Firm Value: Mediating Role of Allowance for Bad Debt and Profitability

10.29259/ja.v17i2.21286
Yolanda Aryanti (1), Tri Lestari (2), Agus Sholikhan Yulianto (3)
(1) Sultan Ageng Tirtayasa University ,
(2) Sultan Ageng Tirtayasa University ,
(3) Sultan Ageng Tirtayasa University
219-238
PDF
160

Financial Resilience of Online-Based Micro Business During Covid-19 Pandemic

10.29259/ja.v17i2.21537
Ruth Samantha Hamzah (1), Efva Octavina Donata Gozali (2), Iwan Efriandy (3)
(1) Universitas Sriwijaya, Indonesia ,
(2) Universitas Sriwijaya ,
(3) Universitas Sriwijaya
239-254
PDF
114

Sharia Aspects and Profitability of Islamic Banks in Indonesia

10.29259/ja.v17i2.21908
Media Kusumawardani (1), Achmad Soediro (2), Dinda Safira (3)
(1) Universitas Sriwijaya ,
(2) Universitas Sriwijaya ,
(3) Universitas Sriwijaya
255-274
PDF
109

How Does Economic Uncertainty Impact the Banking Sector Performance? Evidence from ASEAN

10.29259/ja.v17i2.22383
Muhammad Teguh Kuncoro (1), Izza Ashsifa (2)
(1) Universitas Muria Kudus ,
(2) Universitas Muria Kudus
275-292
PDF
82

Determinants of Accounting Fraud Tendencies with Individual Morality as Moderation

10.29259/ja.v17i2.22734
Fauzi Faidullah (1), Muhammad Irfan Tarmizi (2)
(1) Universitas Muhammadiyah Jakarta ,
(2) Universitas Muhammadiyah Jakarta
293-314
pdf
77

Can CSR Disclosure and Intellectual Capital to Reduce Financial Distress?: The Role of Managerial Ownership

10.29259/ja.v17i2.22322
Ahmad Bebin Najmuddin (1), Puji Harto (2)
(1) Diponegoro University ,
(2) Universitas Diponegoro
315-332
pdf
199