Published: September 25, 2025

Articles

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

10.20885/jca.vol7.iss2.art1
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
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436

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

10.20885/jca.vol7.iss2.art2
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
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377

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

10.20885/jca.vol7.iss2.art3
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
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166

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

10.20885/jca.vol7.iss2.art4
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
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95

Whistleblowing intention: Gen Z as whistleblower

10.20885/jca.vol7.iss2.art5
Anisa Dewi Arismaya (1)
(1) Universitas Islam Negeri Salatiga, Indonesia
125-138
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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