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.
Contact us for inquiries

Volume 7 Issue 1, 2025
Volume 7, Number : 1
July 17, 2025
Current Issue
Volume 7 Issue 3, 2025
Volume 7, Number : 3
Rudi Hartono; Tri Widyastuty; Sumarno Minrejo, David Pangaribuan
Statistic: 0
Tihana Tyan Zahrotuddinia Tauhida, Indah Fajarini Sri Wahyuningrum
Statistic: 0
Nuning Safitri M. Sawal, Rizki Wahyu Utami Ohorella; Meliana Meliana
Statistic: 0
Arika Artiningsih, Firdaus Kurniawan, Albertus Henri Listyanto Nugroho
Statistic: 0

Volume 7 Issue 2, 2025

Published: September 25, 2025

The effect of transfer pricing, earnings management, and company size on tax avoidance: Managerial ownership analysis

Hendro Paulus (1), Deden Tarmidi (2), Apollo Daito (3)
(1) Department of Accounting, Universitas Mercu Buana, Jakarta, Indonesia ,
(2) Department of Accounting, Universitas Mercu Buana, Jakarta, Indonesia ,
(3) Department of Accounting, Universitas Mercu Buana, Jakarta, Indonesia
75-88
436

Evaluation of the substance of consumptive murabahah: Maqāṣid perspectives, regulation, and sharia accounting

Siti Umi Nurbaidah (1), Nur Hidayah (2), Muhajirin Muhajirin (3)
(1) UIN Syarif Hidayatullah Jakarta, Indonesia ,
(2) UIN Syarif Hidayatullah Jakarta, Indonesia ,
(3) UIN Syarif Hidayatullah Jakarta, Indonesia
89-96
377

Determinants of accounting information system adoption by Small and Medium Enterprises (SMEs) in Kano Metropolis

Naja’atu Bala Rabiu (1), Maimuna Adamu Salihu (2), Zaharaddeen Salisu Maigoshi (3), Kabir Ibrahim (4)
(1) Department of Accounting, Bayero University, Kano, Nigeria ,
(2) Department of Accounting, Bayero University, Kano, Nigeria ,
(3) Department of Accounting, Bayero University, Kano, Nigeria ,
(4) Department of Accounting, Bayero University, Kano, Nigeria
97-114
166

Women representation and financial performance: Empirical analysis of healthcare sector in Indonesia

Avininda Dewi Nindiasari (1), Hendrato Setiabudi Nugroho (2)
(1) Department of Accounting, Faculty of Economics Social Sciences and Humanities, Universitas ‘Aisyiyah Yogyakarta, Special Region of Yogyakarta, Indonesia ,
(2) Department of Mangement, Faculty of Economics Social Sciences and Humanities, Universitas ‘Aisyiyah Yogyakarta, Special Region of Yogyakarta, Indonesia
115-124
95

Whistleblowing intention: Gen Z as whistleblower

Anisa Dewi Arismaya (1)
(1) Universitas Islam Negeri Salatiga, Indonesia
125-138
113

Assessing information system performance in government agency from the user's perspective

V. Mardi Widyadomono (1), Lilis Endang WIjayanti (2), Kristianto Pw (3), Rokhmat Rokhmat (4)
(1) Fakultas Ekonomi dan Bisnis, Universitas Sanata Dharma, Yogyakarta, Indonesia ,
(2) Fakultas Bisnis dan Humaniora, Universitas Teknologi Yogyakarta, Yogyakarta, Indonesia ,
(3) Fakultas Bisnis dan Humaniora, Universitas Teknologi Yogyakarta, Yogyakarta, Indonesia ,
(4) Fakultas Bisnis dan Humaniora, Universitas Teknologi Yogyakarta, Yogyakarta, Indonesia
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