Published: December 17, 2020

Articles

Analysis on the success factors in determining sales value of taxable object

10.20885/jaai.vol24.iss2.art1
Agustinus Imam Saputra (1), Irwan Taufiq Ritonga (2)
(1) Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, Indonesia ,
(2) Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, Indonesia
67-84
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1009

A note to transfer pricing audit performance by Indonesia’s tax administration based on tax court decision 2015-2019 on manufacturing industry

10.20885/jaai.vol24.iss2.art2
Maria R.U.D. Tambunan (1)
(1) Department of Fiscal Administrative Science, Universitas Indonesia, Jakarta, Indonesia
85-96
PDF
1034

Auditor’s specialization and audit fee in military-connected firms

10.20885/jaai.vol24.iss2.art3
Almira Zuniga Setiadi (1), Iman Harymawan (2)
(1) Department of Accounting, Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia ,
(2) Department of Accounting, Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia
97-108
PDF
913

An investigation on factors influencing the intention to use e-money: A case study in Pontianak, Indonesia

10.20885/jaai.vol24.iss2.art4
Yuni Nustini (1), Fariz Zhafiri (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
109-118
PDF
677

On change management for enterprise accounting system: iterative content analysis for success factors

10.20885/jaai.vol24.iss2.art5
Hamzah Ritchi (1), Ade Laide Debora (2)
(1) Department of Accounting, Universitas Padjadjaran, Bandung, Indonesia ,
(2) Department of Accounting, Universitas Padjadjaran, Bandung, Indonesia
119-129
PDF
644

Managing social and environmental activities: toward sustainability of companies

10.20885/jaai.vol24.iss2.art6
Peni Nugraheni (1), Arum Indrasari (2), Noradiva Hamzah (3), Ruhanita Maelah (4)
(1) Department of Accounting, Universitas Muhammadiyah Yogyakarta, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Muhammadiyah Yogyakarta, Yogyakarta, Indonesia ,
(3) School of Accounting, Universiti Kebangsaan Malaysia, Bangi, Malaysia ,
(4) School of Accounting, Universiti Kebangsaan Malaysia, Bangi, Malaysia
130-138
PDF
646

Reconstruction from the aspects of Islamic law in corporate zakat accounting

10.20885/jaai.vol24.iss2.art7
Irfan Irfan (1), Muhyarsyah Muhyarsyah (2), Arif Pratama Marpaung (3), Ina Liswanty (4)
(1) Faculty of Economics and Business, Universitas Muhammadiyah Sumatera Utara, Medan, Indonesia ,
(2) Faculty of Economics and Business, Universitas Mercu Buana, Jakarta, Indonesia ,
(3) Faculty of Economics and Business, Universitas Muhammadiyah Sumatera Utara, Medan, Indonesia ,
(4) Faculty of Economics and Business, Universitas Potensi Utama, Medan, Indonesia
139-147
PDF
625

A comparative study on CSR disclosure between Indonesian Islamic banks and conventional banks: the application of GRI and ISR indexes

10.20885/jaai.vol24.iss2.art8
Rizki Hamdani (1), Yunan Najamuddin (2), Padma Dwi Haryanto (3), Muamar Nur Kholid (4)
(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 ,
(4) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
148-158
PDF
595

Determinants of non-performing loans in state-owned banks

10.20885/jaai.vol24.iss2.art9
Renno Prawira (1), Sudarso Kaderi Wiryono (2)
(1) School of Business and Management, Bandung Institute of Technology, Bandung, Indonesia ,
(2) School of Business and Management, Bandung Institute of Technology, Bandung, Indonesia
159-166
PDF
856

Determinants of intention to use e-wallet using TRAM model

10.20885/jaai.vol24.iss2.art10
Maulidyati Aisyah (1), Ivana Mutia Eszi (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
167-178
PDF
1072