Journal Description




































Journal Title: Journal of Contemporary Accounting
Initial: JCA
Frequency: 3 issues every year (April, August, December)
DOI: Prefix 10.20885 by
Online ISSN: 2657-1935
Editor-in-Chief: Assoc. Prof. Dr. Dekar Urumsah
Managing Editor: Assist. Prof. Rizki Hamdani
Publisher: Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Journal of Contemporary Accounting (JCA) is a peer-reviewed journal published three times a year (January-April, May-August, and September-December) by the Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia and Supported by IAI-KAPd (Ikatan Akuntan Indonesia - Kompartemen Akuntan Pendidik). JCA is intended to be the journal for publishing articles reporting the results of research on accounting. JCA is a media of communication and reply forum for scientific works especially concerning the field of the contemporary accounting studies of developing countries. The JCA invites manuscripts in the various topics include, but not limited to, functional areas of Financial Accounting, Management Accounting, Public Sector Accounting, Islamic Accounting, Sustainability Reporting, Corporate Governance, Auditing, Fraud Accounting, Corporate Finance, Accounting Education, Ethics and Professionalism, Information System, Financial Management, and Taxation. Papers presented in JCA are solely the author's responsibility.

Journal of Contemporary Accounting is currently indexed in:

       
 

    



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2025-02-20

Starting February 20, 2025, all submissions processed will incur an Article Processing Charge,

Indonesian Authors: IDR 1,000,000
Non-Indonesian Authors: USD 65

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Volume 7 Issue 2, 2025
Volume 7, Number : 2
September 25, 2025
Current Issue

Volume 7 Issue 3, 2025

Published: December 10, 2025

Beyond stability: Mapping financial performance volatility and audit quality

Arika Artiningsih (1), Firdaus Kurniawan (2), Albertus Henri Listyanto Nugroho (3)
(1) Department of Accounting, Universitas Gadjah Mada, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Gadjah Mada, Yogyakarta, Indonesia ,
(3) Department of Accounting, Universitas Kristen Duta Wacana, Yogyakarta, Indonesia
149-168
89

Corporate governance mechanisms and environmental management system on environmental disclosure

Tihana Tyan Zahrotuddinia Tauhida (1), Indah Fajarini Sri Wahyuningrum (2)
(1) Department of Accounting, Universitas Negeri Semarang, Semarang, Indonesia ,
(2) Department of Accounting, Universitas Negeri Semarang, Semarang, Indonesia
169-183
46

The influence of auditor independence, competence and integrity on audit quality moderated by the auditor's code of professional ethics

Rudi Hartono (1), Tri Widyastuty (2), Sumarno Minrejo (3), David Pangaribuan (4)
(1) Universitas Bhayangkara Jakarta Raya, Jakarta, Indonesia ,
(2) Universitas Bhayangkara Jakarta Raya, Jakarta, Indonesia ,
(3) Universitas Bhayangkara Jakarta Raya, Jakarta, Indonesia ,
(4) Universitas Bhayangkara Jakarta Raya, Jakarta, Indonesia
184-194
73

Board and financial performance: A bibliometric and social network analysis research in Indonesia

Primanita Setyono (1), Bambang Sutopo (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta ,
(2) Faculty of Economics and Business, Universitas Sebelas Maret, Surakarta, Indonesia
195-208
25

Accountability of village funds: Through competence and SISKEUDES, supervision moderation and leadership style

Ni Sayu Kadek Era Susipta Dewi (1), Nina Yusnita Yamin (2), Haryono Pasang Kamase (3), Muhammad Ilham Pakawaru (4), Erwinsyah Erwinsyah (5)
(1) Faculty of Economics and Business, Universitas Tadulako, Palu, Indonesia ,
(2) Faculty of Economics and Business, Universitas Tadulako, Palu, Indonesia ,
(3) Faculty of Economics and Business, Universitas Tadulako, Palu ,
(4) Faculty of Economics and Business, Universitas Tadulako, Palu, Indonesia ,
(5) Faculty of Economics and Business, Universitas Tadulako, Palu, Indonesia
209-225
25

Effectiveness of ESG practices in enhancing firm value: Evidence from Indonesian banking

Delina Dwi Indah Sari (1), Riyan Harbi Valdiansyah (2)
(1) Accounting Department, Budi Luhur University, Jakarta, Indonesia ,
(2) Accounting Department, Budi Luhur University, Jakarta, Indonesia
226-238
77

The influence of free cash flow, capital structure, investment opportunities, and company growth on dividend policy

Nuning Safitri M. Sawal (1), Rizki Wahyu Utami Ohorella (2), Meliana Meliana (3)
(1) Department of Accounting, Universitas Khairun, Ternate, Indonesia ,
(2) Department of Accounting, Universitas Khairun, Ternate, Indonesia ,
(3) Department of Accounting, Universitas Khairun, Ternate, Indonesia
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