Published: August 29, 2023

Articles

Peer pressure and self-statement mechanism to mitigate management behavior in budgetary slack: An experimental approach

10.20885/jca.vol5.iss2.art1
Apriwandi Apriwandi (1), Debbie Christine (2)
(1) Department of Accounting, Universitas Widyatama, Bandung, Indonesia ,
(2) Department of Accounting, Universitas Widyatama, Bandung, Indonesia
59-70
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509

The influence of financial technology & literacy on MSMEs sustainability with financial inclusion as a mediating variable

10.20885/jca.vol5.iss2.art2
Noor Endah Cahyawati (1), Kacahya Hanugrah Nantungga (2), Yunice Karina Tumewang (3)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(3) Department of Accounting, University of Southampton, Southampton, UK
71-82
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1364

Critical success factors of ERP implementation at retail franchise company in Indonesia

10.20885/jca.vol5.iss2.art3
Fitriati Akmila (1), Imam Nur Fadilah (2), Herlina Rahmawati Dewi (3)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(3) School of Business Administration, University of Pécs, Pécs, Hungary
83-96
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2023

How is financial reporting fraud with the fraud hexagon approach before and during Covid-19 pandemic?

10.20885/jca.vol5.iss2.art4
Dedik Nur Triyanto (1), Mirza Aulia Nur Fajri (2), Dhian Wahyuni (3)
(1) Department of Accounting, Telkom University, Bandung, Indonesia ,
(2) Department of Accounting, Telkom University, Bandung, Indonesia ,
(3) College of Management, Yuan Ze University, Taoyuan, Taiwan
97-114
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782

The influence of modernization of tax administration and organizational culture on tax revenues through taxpayer motivation

10.20885/jca.vol5.iss2.art5
Nurhidayah (1), Wahyuddin S (2), Zul Rachmat (3), Amriadi (4)
(1) STMIK Amika Soppeng, Sulawesi Selatan, Indonesia ,
(2) STMIK Amika Soppeng, Sulawesi Selatan, Indonesia ,
(3) STMIK Amika Soppeng, Sulawesi Selatan, Indonesia ,
(4) STMIK Amika Soppeng, Sulawesi Selatan, Indonesia
115-125
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581