Published: June 28, 2023

Articles

Determining factors of sustainability report using the institutional isomorphism theory approach

10.20885/jaai.vol27.iss1.art1
Tri Siwi Nugrahani (1), Hadri Kusuma (2), Johan Arifin (3), Rifqi Muhammad (4)
(1) Department of Accounting, Universitas PGRI, 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
1-10
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843

The power of sharing the case of Sederhana (SA) restaurants in Indonesia

10.20885/jaai.vol27.iss1.art2
Muhammad Akhyar Adnan (1)
(1) Department of Accounting, Universitas Muhammadiyah Yogyakarta, Yogyakarta, Indonesia
11-20
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246

Earnings persistence determinants in Indonesia’s consumer goods companies

10.20885/jaai.vol27.iss1.art3
Hanum Paramaratri (1), Christina Tri Setyorini (2), Irianing Suparlinah (3)
(1) Accounting Department, Universitas Jenderal Soedirman, Purwokerto, Indonesia ,
(2) Accounting Department, Universitas Jenderal Soedirman, Purwokerto, Indonesia ,
(3) Accounting Department, Universitas Jenderal Soedirman, Purwokerto, Indonesia
21-32
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461

Determinants of green organizational identity and its impact on green competitive strategy

10.20885/jaai.vol27.iss1.art4
Desak Nyoman Sri Werastuti Desak (1), Rumanintya Lisaria Putri (2), Mayasari Mayasari (3), Rizka Wahyuni Amelia (4), Purwanti (5), Eko Wahyono (6), Sriyono (7), Juliana Carolina Kilmanun (8), A. Nururrochman Hidayatulloh (9), Agung Sutoto (10)
(1) Universitas Pendidikan Ganesha, Bali, Indonesia ,
(2) National Research and Innovation Agency Indonesia, Jakarta, Indonesia ,
(3) Education of Economic Study Progam, FKIP, Universitas Jambi, Jambi, Indonesia ,
(4) National Research and Innovation Agency Indonesia, Jakarta, Indonesia ,
(5) National Research and Innovation Agency Indonesia, Jakarta, Indonesia ,
(6) National Research and Innovation Agency Indonesia, Jakarta, Indonesia ,
(7) Universitas Muhamadiyah Sidoarjo, Sidoarjo, Indonesia ,
(8) National Research and Innovation Agency Indonesia, Jakarta, Indonesia ,
(9) National Research and Innovation Agency Indonesia, Jakarta, Indonesia ,
(10) National Research and Innovation Agency Indonesia, Jakarta, Indonesia
33-47
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264

Individual taxpayer’s compliance during Covid-19 pandemic

10.20885/jaai.vol27.iss1.art5
Umi Sulistiyanti (1), Pratidina Evi Damayanti (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
48-55
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301

Assessing determinant of firm value: Indonesia conventional bank analysis

10.20885/jaai.vol27.iss1.art6
Febrina Rahmi (1), Muhammmad Arfan (2), Mulia Saputra (3)
(1) Department of Accounting, Syiah Kuala University, Banda Aceh, Indonesia ,
(2) Department of Accounting, Syiah Kuala University, Banda Aceh, Indonesia ,
(3) Department of Accounting, Syiah Kuala University, Banda Aceh, Indonesia
56-72
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384

The impact of profitability, leverage, managerial ownership, and dividend payout ratio on income smoothing

10.20885/jaai.vol27.iss1.art7
Suwaldiman Suwaldiman (1), Rifda Nafiesah Lubis (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
73-81
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673

Financial distress and earnings management before and during the Covid-19 pandemic

10.20885/jaai.vol27.iss1.art8
Novy Fajriati (1), Ersa Tri Wahyuni (2), Dini Rosdini (3)
(1) Department of Accounting, Universitas Padjadjaran, Bandung, Indonesia ,
(2) Department of Accounting, Universitas Padjadjaran, Bandung, Indonesia ,
(3) Department of Accounting, Universitas Padjadjaran, Bandung, Indonesia
82-92
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569

Does accountant CFO matter to auditor?

10.20885/jaai.vol27.iss1.art9
Gabriella Handoyo (1), Yani Permatasari (2), Nadia Anridho (3), Khairul Anuar Kamarudin (4), Agnes Aurora Ngelo (5)
(1) Department of Accounting, Universitas Airlangga, Surabaya, Indonesia ,
(2) Department of Accounting, Universitas Airlangga, Surabaya, Indonesia ,
(3) Department of Accounting, Universitas Airlangga, Surabaya, Indonesia ,
(4) University of Wollongong in Dubai, Dubai, United Arab Emirates ,
(5) Department of Accounting, Universitas Airlangga, Surabaya, Indonesia
93-107
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367

Internal control weaknesses: Its relationship with local government characteristics and follow-up on audit results

10.20885/jaai.vol27.iss1.art10
Dwi Nurmala Sari (1), Dewi Darmastuti (2)
(1) Department of Accounting, Universitas Pembangunan Nasional Veteran Jakarta, Depok, Indonesia ,
(2) Department of Accounting, Universitas Pembangunan Nasional Veteran Jakarta, Depok, Indonesia
108-117
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663