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:

       
 

    



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

Volume 8 Issue 1, 2026

Published: February 26, 2026

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

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
82

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

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
52

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

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
76

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

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
45

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

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
46

Audit fee and digital transformation: Managerial ownership impact on sustainability

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
38

Reframing accounting disclosure in Indonesia towards IFRS S1 and S2 adoption

Ahmad Zaki (1)
(1) Accounting Department, Universitas Gadjah Mada, Yogyakarta, Indonesia
86-101
53

Taxpayer Perceptions of the Coretax System: A TAM–ISSM Approach

Hari Tri Wibowo (1), Dina Mariani (2)
(1) Universitas Bima Sakapenta, Tegal ,
(2) Universitas Bima Sakapenta, Tegal

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

Anis Silvia (1), Siti Nur Hadiyati (2)
(1) Universitas Swadaya Gunung Jati, Cirebon, Indonesia ,
(2) Universitas Swadaya Gunung Jati, Cirebon, Indonesia
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