Jurnal Akuntansi dan Auditing Indonesia

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Jurnal Akuntansi dan Auditing Indonesia (JAAI) is published by Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia and Supported by IAI-KAPd (Ikatan Akuntan Indonesia - Kompartemen Akuntan Pendidik).

Published twice a year in June and December, JAAI is a media of communication and reply forum for scientific works especially concerning the field of the accounting and auditing studies of developing countries. Papers presented in JAAI are solely the author's responsibility. The editorial board may edit without changing the substance of the papers.

Accredited by Ministry of Research, Technology & Higher Education of The Republic Indonesia, Decree No. 200/M/KPT/2020



Vol 25, No 1 (2021)

Table of Contents

Articles

 
Msizi Gwala(1), Bomi Cyril Nomlala(2),
(1) College of Law & Management Studies, University of KwaZulu-Natal, South Africa
(2) College of Law & Management Studies, University of KwaZulu-Natal, South Africa
PDF
1-11
 
Vogy Gautama Buanaputra(1),
(1) Department of Accounting, Universitas Gadjah Mada, Yogyakarta, Indonesia
PDF
12-23
 
Khaira Amalia Fachrudin(1),
(1) Faculty of Economics and Business, Universitas Sumatera Utara, Medan, Indonesia
PDF
24-32
 
Herlina Rahmawati Dewi(1), Mahmudi Mahmudi(2), Rafiq Maulana(3),
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
(3) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
PDF
33-44
 
Soliyah Wulandari(1), Asep Dadan Suganda(2),
(1) Faculty of Islamic Economics and Business, Universitas Islam Negeri Sultan Maulana Hasanuddin, Banten, Indonesia
(2) Faculty of Islamic Economics and Business, Universitas Islam Negeri Sultan Maulana Hasanuddin, Banten, Indonesia
PDF
45-53
 
Anggreni Dian Kurniawati(1), Yohanes Mario Pratama(2),
(1) Faculty of Business and Economics, Universitas Atma Jaya, Yogyakarta, Indonesia
(2) Faculty of Business and Economics, Universitas Atma Jaya, Yogyakarta, Indonesia
PDF
54-64
 
Umi Kalsum(1), Luk Luk Fuadah(2), Rika Henda Safitri(3),
(1) Accounting Department, Universitas Sriwijaya, Palembang, Indonesia
(2) Accounting Department, Universitas Sriwijaya, Palembang, Indonesia
(3) Accounting Department, Universitas Sriwijaya, Palembang, Indonesia
PDF
65-75
 
Ichsan Setiyo Budi(1),
(1) Faculty of Economics and Business, Universitas Pembangunan Nasional "Veteran" Yogyakarta, Yogyakarta, Indonesia
PDF
76-86
 
Sigit Pamungkas(1), Triana Linggasari(2),
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
PDF
87-97
 
Aprina Nugrahesthy Sulistya Hapsari(1), Intiyas Utami(2), Yohanes Yakobus Werang Kean(3),
(1) Accounting Department, Universitas Kristen Satya Wacana, Salatiga, Indonesia
(2) Accounting Department, Universitas Kristen Satya Wacana, Salatiga, Indonesia
(3) History Education Department, Universitas Flores, Flores, Indonesia
PDF
98-105