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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843

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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699

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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383

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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144

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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246

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

10.20885/jca.vol7.iss2.art6
V. Mardi Widyadomono (1), Kristianto Pw (2), Lilis Endang WIjayanti (3), Rokhmat Rokhmat (4)
(1) Faculty of Economics, Universitas Sanata Dharma, Yogyakarta, Indonesia ,
(2) Faculty of Business and Economics, Universitas Teknologi Yogyakarta, Yogyakarta, Indonesia ,
(3) Faculty of Business and Economics, Universitas Teknologi Yogyakarta, Yogyakarta, Indonesia ,
(4) Faculty of Business and Economics, Universitas Teknologi Yogyakarta, Yogyakarta, Indonesia
139-148
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130