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:

       
 

    

Announcements

New Issue Published: Vol. 8 No. 1 (2026) – Journal of Contemporary Accounting

2026-05-07

Dear Authors, Reviewers, and Readers,

We are pleased to announce that the Journal of Contemporary Accounting (JCA) has officially published its latest issue: Vol. 8, No. 1 (2026).

This issue features ten insightful articles covering a wide range of contemporary topics, including financial reporting quality, ESG performance, digital transformation in auditing, and whistleblowing systems. We invite you to explore the full table of contents and download the articles through the following link:

Direct Link: https://journal.uii.ac.id/JCA/issue/view/2138/

Table of Contents - Volume 8 Issue 1

  1. Effects of regional information and internal control systems on financial report quality and fraud prevention

  2. Exploring the drivers of firm value in the transportation and logistics industry

  3. The effect of ESG on financial performance of energy sector companies in Indonesia and Malaysia during 2020–2023

  4. Determinants of audit quality: A study of auditors at the supreme audit agency of the Republic of Indonesia

  5. Beyond formal compliance: Evaluation of the whistleblowing system implementation at PT XYZ

  6. Audit fee and digital transformation: Managerial ownership impact on sustainability

  7. Reframing accounting disclosure in Indonesia towards IFRS S1 and S2 adoption

  8. Taxpayer perceptions of the Coretax System: A TAM–ISSM approach

  9. Determinants of environmental, social, and governance (ESG) disclosure in Indonesian banking sector

  10. Work engagement as a mediator between perceived internal corporate social responsibility and deviant behaviour: The moderating effect of gender

We would like to express our deepest gratitude to the authors for their valuable contributions and to our reviewers for ensuring the high academic standards of this publication.

We also welcome new submissions for our upcoming issues. If you wish to submit your research, please visit our online submission system.

 

Best regards,

Editorial Team

Journal of Contemporary Accounting (JCA)

Universitas Islam Indonesia

https://journal.uii.ac.id/JCA

Article Processing Charges 2025

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

APC supports editorial and journal maintenance. Authors unable to comply may withdraw until March 1, 2025, without affecting future submissions.
Contact us for inquiries

Volume 7 Issue 3, 2025
Volume 7, Number : 3
December 10, 2025
Current Issue

Current Issue

Volume 8 Issue 1, 2026

Published: February 26, 2026

Articles

Effects of regional information and internal control systems on financial report quality and fraud prevention

10.20885/jca.vol8.iss1.art1
Afidhiena Raisyan Nisa (1), Diana Zuhroh (2), Diyah Sukanti Cahyaningsih (3)
(1) Department of Accounting, Universitas Merdeka, Malang, Malang, Indonesia ,
(2) Department of Accounting, Universitas Merdeka, Malang, Malang, Indonesia ,
(3) Department of Accounting, Universitas Merdeka, Malang, Malang, Indonesia
1-12
Full text PDF
215

Exploring the drivers of firm value in the transportation and logistics industry

10.20885/jca.vol8.iss1.art2
Maya Febrianty Lautania (1), Aura Maghfira Marpaung (2), Nuraini A Nuraini A (3), Adhisyahfitri Evalina Ikhsan (4)
(1) Department of Accounting, University Syiah Kuala, Banda Aceh, Indonesia ,
(2) Department of Accounting, University Syiah Kuala, Banda Aceh, Indonesia ,
(3) Department of Accounting, University Syiah Kuala, Banda Aceh, Indonesia ,
(4) Department of Accounting, University Syiah Kuala, Banda Aceh, Indonesia
13-24
Full text PDF
156

The effect of ESG on financial performance of energy sector companies in Indonesia and Malaysia during 2020–2023

10.20885/jca.vol8.iss1.art3
Ajeng Tita Nawangsari (1), Bima Rafly Fachrezzi (2), Auliyatul Masruroh (3)
(1) Department of Accounting, UIN Sunan Ampel, Surabaya, Indonesia ,
(2) Department of Accounting, UIN Sunan Ampel, Surabaya, Indonesia ,
(3) Department of Accounting, UIN Sunan Ampel, Surabaya, Indonesia
25-42
Full text PDF
418

Determinants of audit quality: A study of auditors at the supreme audit agency of the Republic of Indonesia

10.20885/jca.vol8.iss1.art4
Nadhilah Riswina Hilda (1), Marfuah Marfuah (2), Masetah Ahmad Tarmizi (3)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(3) Faculty of Accountancy, Universiti Teknologi MARA, Perak, Malaysia
43-57
Full text PDF
193

Beyond formal compliance: Evaluation of the whistleblowing system implementation at PT XYZ

10.20885/jca.vol8.iss1.art5
Wildan El Firdausy (1), Desi Adhariani (2), Rachman Untung Budiman (3), Arman Hendiyanto (4), Helen Riyani Tanzil (5)
(1) Department of Accounting, Faculty of Economic and Business, Universitas Indonesia, Indonesia ,
(2) Department of Accounting, Faculty of Economic and Business, Universitas Indonesia, Indonesia ,
(3) Department of Accounting, Faculty of Economic and Business, Universitas Indonesia, Indonesia ,
(4) Department of Accounting, Faculty of Economic and Business, Universitas Indonesia, Indonesia ,
(5) Department of Accounting, Faculty of Economic and Business, Universitas Indonesia, Indonesia
58-73
Full text PDF
130

Audit fee and digital transformation: Managerial ownership impact on sustainability

10.20885/jca.vol8.iss1.art6
Rachmad Satrio Adianto (1), Siti Choiriah (2)
(1) Department of Accounting, Universitas Mercu Buana Jakarta, Jakarta, Indonesia ,
(2) Department of Accounting, Universitas Mercu Buana Jakarta, Jakarta, Indonesia
74-85
Full text PDF
168

Reframing accounting disclosure in Indonesia towards IFRS S1 and S2 adoption

10.20885/jca.vol8.iss1.art7
Ahmad Zaki (1)
(1) Accounting Department, Universitas Gadjah Mada, Yogyakarta, Indonesia
86-101
Full text PDF
254

Taxpayer perceptions of the Coretax System: A TAM–ISSM approach

10.20885/jca.vol8.iss1.art8
Hari Tri Wibowo (1), Dina Mariani (2)
(1) Universitas Bima Sakapenta, Tegal, Indonesia ,
(2) Universitas Bima Sakapenta, Tegal, Indonesia
102-125
Full text PDF
392

Determinants of environmental, social, and governance (ESG) disclosure in Indonesian banking sector

10.20885/jca.vol8.iss1.art9
Anis Silvia (1), Siti Nur Hadiyati (2)
(1) Department of Accounting, Universitas Swadaya Gunung Jati, Cirebon, Indonesia ,
(2) Department of Accounting, Universitas Swadaya Gunung Jati, Cirebon, Indonesia
126-140
Full text PDF
274

Work engagement as a mediator between perceived internal corporate social responsibility and deviant behaviour: The moderating effect of gender

10.20885/jca.vol8.iss1.art10
Juanda Surya (1), Fitriani Prastiawati (2)
(1) Accounting Programme, Syiah Kuala University, Banda Aceh, Indonesia ,
(2) Islamic Education Management Programme, Ar-Raniry State Islamic University, Banda Aceh, Indonesia
141-162
Full text PDF
61
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