Journal Description

Proceeding International Conference on Accounting and Finance (InCAF) are proceedings published once a year to publish selected papers at the International Conference on Accounting and Finance which is held annually by the Department of Accounting, Faculty of Business & Economics, Universitas Islam Indonesia. It covers the study of accounting and finance themes, including Financial Accounting, Management Accounting, Public Sector Accounting, Sharia Accounting, Sustainability Accounting, Governance, Auditing, Forensic Accounting, Corporate Finance, Accounting Education, Ethics and Profession, Information Systems, Financial Management, and Taxation

VOLUME 1, 2023
Volume 1, Number :
January 26, 2023
Current Issue

Current Issue

VOLUME 2, 2024

Published: January 26, 2024

Articles

Mediation effects of capital structure and profitability: liquidity on company value

Mia Laksmiwati (1), Rinny Meidiyustiani (2), Sugeng Priyanto (3), Dicky Arisudhana (4)
(1) Faculty of Economics and Business, Universitas Budi Luhur, Jakarta ,
(2) Faculty of Economics and Business, Universitas Budi Luhur, Jakarta ,
(3) Faculty of Economics and Business, Universitas Budi Luhur, Jakarta ,
(4) Faculty of Economics and Business, Universitas Budi Luhur, Jakarta
1-10
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192

The role of auditee, auditor, and engagement to audit fee at SOEs

Lita Natalia (1), Agus Widarsono (2), Aristanti Widyaningsih (3)
(1) Magister of Accounting Science, Faculty of Economic and Business Education, Universitas Pendidikan Indonesia ,
(2) Magister of Accounting Science, Faculty of Economic and Business Education, Universitas Pendidikan Indonesia ,
(3) Magister of Accounting Science, Faculty of Economic and Business Education, Universitas Pendidikan Indonesia
11-24
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131

Implementing the HOT-Fit method in Hospital Management Information Systems Evaluation

Rizky Marisa Putri (1), Maulidyati Aisyah (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
25-36
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191

The influence of financial reporting quality and organizational culture as mediation variables on the performance of public organizations

Muhammad Farhan Saputra (1), Madani Hatta (2), Herawansyah Herawansyah (3), Rahma Nisa Salsabila (4)
(1) Accounting, Economics & Business, Universitas Bengkulu ,
(2) Accounting, Economics & Business, Universitas Bengkulu ,
(3) Accounting, Economics & Business, Universitas Bengkulu ,
(4) Accounting, Economics & Business, Universitas Bengkulu
37-50
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133

Analysis of the January effect phenomenon in companies included in the LQ45 Stock Index on the Indonesia Stock Exchange for the 2018-2021 period

Ebi Evianti (1), Natalia Ratnaningrum (2), Arista Natia Afriany (3)
(1) Management Study Program, Faculty of Business, PGRI Yogyakarta University ,
(2) Management Study Program, Faculty of Business, PGRI Yogyakarta University ,
(3) Management Study Program, Faculty of Business, PGRI Yogyakarta University
51-62
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206

Islamic corporate governance: A three decade bibliometric analysis

Falikul Isbah (1), Rita Yuliana (2), Nurul Herawati (3)
(1) Faculty of Economics and Business, Universitas Trunojoyo Madura ,
(2) Faculty of Economics and Business, Universitas Trunojoyo Madura ,
(3) Faculty of Economics and Business, Universitas Trunojoyo Madura
63-82
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178

How to mitigate budgetary slack? Learning from religiosity and participative budgeting

Neny Desriani (1), Niki Nawa Muhaqo (2), Januar Panjaitan (3), Aryan Danil Mirza (4), Dewi Sukmasari (5)
(1) Accounting Departemen, Faculty of Economic and Business, University of Lampung, Lampung ,
(2) Accounting Departemen, Faculty of Economic and Business, University of Lampung, Lampung ,
(3) Accounting Departemen, Faculty of Economic and Business, University of Lampung, Lampung ,
(4) Accounting Departemen, Faculty of Economic and Business, University of Lampung, Lampung ,
(5) Accounting Departemen, Faculty of Economic and Business, University of Lampung, Lampung
83-92
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221

The influence of financial literacy, perceptions of gold prices and pocket money on interest in gold investment (Survey of UIS Malaysia students and STIE Sutaatmadja Subang students)

Ninda Juliana Fauzyah (1), Asep Kurniawan (2), Panji Agnyoto (3), Siti Hajar Bt Ab Hadi (4)
(1) Sutaatmadja College of Economics, Subang, Indonesia ,
(2) Sutaatmadja College of Economics, Subang, Indonesia ,
(3) Universiti Islam Antarabangsa Selangor, Malaysia ,
(4) Universiti Islam Antarabangsa Selangor, Malaysia
93-104
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287

Optimizing sustainability reporting through business process automation and innovation: Insights from technology acceptance and diffusion theories

Syahril Ramadhan (1), Arissetyanto Nugroho (2), Darmansyah Darmansyah (3)
(1) Universitas Pancasila, Jakarta ,
(2) Universitas Pancasila, Jakarta ,
(3) Universitas Pancasila, Jakarta
105-128
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396

The role and impact of Zakat in alleviating stunting by LazisMu DIY Region in Yogyakarta

Andri Satiawan (1), Rifqi Muhammad (2)
(1) Department of Master Accounting, Universitas Islam Indonesia, Yogyakarta ,
(2) Department of Master Accounting, Universitas Islam Indonesia, Yogyakarta
129-140
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93

Analysis of acceptance behavior and usage of e-wallet applications

Marfuah Marfuah (1), Diaz Cahyo Bagaskoro (2), Chivalrind Ghanevi Ayuntari (3)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta ,
(3) Department of Accounting, Universitas Islam Indonesia, Yogyakarta
141-152
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235

Indonesia's insurance industry: Financial conditions during and after covid-19

Dani Yuliadi (1), Vika Fitranita (2)
(1) Department of Accounting, University of Bengkulu, Bengkulu ,
(2) Department of Accounting, University of Bengkulu, Bengkulu
153-166
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106

Exploring muslim taxpayers' intentions to reduce tax liability through zakat rebates

Izlawanie Muhammad (1), Nur Shahira Mohamad Nor (2)
(1) Faculty of Economics and Muamalat, Universiti Sains Islam Malaysia, Malaysia ,
(2) Department of Commerce, Polytechnic Kota Bharu, Kelantan, Malaysia
167-171
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74

Corporate Social Responsibility disclosure in view of corporate governance

Ayatullah al Quddus (1), Sayekti Endah Retno Meilani (2)
(1) Universitas Islam Negeri Raden Mas Said Surakarta, Surakarta ,
(2) Universitas Islam Negeri Raden Mas Said Surakarta, Surakarta
172-186
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135

The effect of financial performance on financial distress at PT Garuda Indonesia (Persero) Tbk

Putri Indah Lestari (1), Vika Fitranita (2)
(1) Faculty of Economics and Business, Bengkulu University, Indonesia ,
(2) Faculty of Economics and Business, Bengkulu University, Indonesia
187-196
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175

Does bank size matter for Islamic banks' profitability? The insight from Indonesia

Atif Yaseen (1), Agus Widarjono (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta
197-204
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80

Profitability ratio analysis as a basis for financial performance assessment

Drajat Armono (1)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta
205-209
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329

Southeast Asia's Top Three Carbon-Producing Nations: Carbon Emission Disclosure and Company Valuation

Australia Ranting (1), Theresia Hesti Bwarleling (2)
(1) Bunda Mulia University, Jakarta ,
(2) Bunda Mulia University, Jakarta
210-223
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128

Innovations in sharia tax governance: Aligning sharia principles with the national tax system

Fadya Anjani Ramadhita Erison (1), Denissia Maynda Putri (2), Elly Yulia Amanda (3), Qurrota A’yun (4), Ayu Chairina Laksmi (5)
(1) Faculty of Business and Economics, Universitas Islam Indonesia ,
(2) Faculty of Business and Economics, Universitas Islam Indonesia ,
(3) Faculty of Business and Economics, Universitas Islam Indonesia ,
(4) Faculty of Business and Economics, Universitas Islam Indonesia ,
(5) Faculty of Business and Economics, Universitas Islam Indonesia
224-232
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83

Analysis of the influence of bank health level using RGEC method, dividend payout ratio, and company size on profitability in Sharia commercial bank in Indonesia and Malaysia

Bambang Sugiharto (1), Asri Handayani (2)
(1) STIE Sutaatmadja, Subang ,
(2) STIE Sutaatmadja, Subang
239-256
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218

Religiosity, Waqf literacy and income to interest in endowing money: Role of accountability as a moderating variable

Mesi Sahrina (1), Madani Hatta (2), Anna Maria Simamora (3), Lisa Martiah Nila Puspita (4)
(1) Accounting, Faculty Economics and Business, Bengkulu University ,
(2) Accounting, Faculty Economics and Business, Bengkulu University ,
(3) Accounting, Faculty Economics and Business, Bengkulu University ,
(4) Accounting, Faculty Economics and Business, Bengkulu University
257-268
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143

Transparency of mosque financial reporting of ISAK 35 implementation on the Jami’ Al-Umary Mosque in Kelayu, East Lombok

Himmatul Fitri (1)
(1) Magister of Accounting, Faculty of Economic and Business, Mataram University
269-273
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82

Fraud hexagon and fraud: Love of money as moderation

Aisyah Afifah (1), Eddy Suranta (2), Anita Anggraini (3)
(1) Department of Accounting, Faculty of Economics and Business, Bengkulu University ,
(2) Department of Accounting, Faculty of Economics and Business, Bengkulu University ,
(3) Department of Accounting, Faculty of Economics and Business, Bengkulu University
274-285
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178

The effect of business strategy and financial distress on tax avoidance in consumer non-cyclical companies

Laili Vita Cahyaningrum (1), Indriyana Puspitosari (2)
(1) Universitas Islam Negeri Raden Mas Said Surakarta ,
(2) Universitas Islam Negeri Raden Mas Said Surakarta
286-293
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337

The influence of the big five personality on performance with work engagement as intervening variable

Tigin Lugiani (1), Devy Widya Apriandi (2), Imelda Januar (3), Mutqi Sopiawadi (4)
(1) STIE Sutaatmadja, Subang ,
(2) STIE Sutaatmadja, Subang ,
(3) STIE Sutaatmadja, Subang ,
(4) STIE Sutaatmadja, Subang
294-304
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106

Heuristic availability and financial self efficacy on SME’s performance: investment decisions as mediation

Sindy Anggita Fadhillah (1), Madani Hatta (2), Baihaqi Baihaqi (3), Kentjanawati Kentjanawati (4)
(1) Faculty of Economics and Business, Bengkulu University ,
(2) Faculty of Economics and Business, Bengkulu University ,
(3) Faculty of Economics and Business, Bengkulu University ,
(4) Faculty of Economics and Business, Bengkulu University
305-318
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95

Determinant of financial distress in construction sub-sector companies in Indonesia and Malaysia

Trisandi Eka Putri (1), Syifa Ariella Putri (2)
(1) Accounting, Economics, STIE Sutaatmadja, Subang ,
(2) Accounting, Economics, STIE Sutaatmadja, Subang
319-334
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206

Implementation of fixed assets audit at PT U by KAP Y

Dianafi Rizka Amalia (1), Ayu Chairina Laksmi (2)
(1) Faculty of Business and Economics, Universitas Islam Indonesia ,
(2) Faculty of Business and Economics, Universitas Islam Indonesia
335-342
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143

Implementation of disbursement procedures for inventory change funds at regional work units in East Java

Riska Ayu Nurfadilla (1), Ayu Chairina Laksmi (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta
345-353
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68

Internal control and tax avoidance: A possible mitigation effort

Alfita Rakhmayani (1), Maya Aresteria (2), Deddy Sulestiyono (3)
(1) Departemen of Businesss and Finance, Vocational School, Diponegoro University ,
(2) Departemen of Businesss and Finance, Vocational School, Diponegoro University ,
(3) Tax Administration, Diponegoro University
354-358
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99

The effect of cyber attacks on stock performance Bank Syariah Indonesia

Zahra Fatikhatun Nisa (1), Yuli Tri Cahyono (2)
(1) Accounting Department, Faculty of Economy and Business, Muhammadiyah University of Surakarta ,
(2) Accounting Department, Faculty of Economy and Business, Muhammadiyah University of Surakarta
359-368
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252

The global landscape of audit committee studies: A bibliometric review

Nurul Kamariah (1), Nurul Herawati (2)
(1) Master of Accounting, Universitas Trunojoyo Madura, Madura ,
(2) Master of Accounting, Universitas Trunojoyo Madura, Madura
369-384
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80

Which is better at detecting financial statement fraud: Beneish M-Score or OMI model

Eneng Ela Tri Ayati (1), Ali Sandy Mulya (2)
(1) Faculty of Economics and Business, Universitas Budi Luhur ,
(2) Faculty of Economics and Business, Universitas Budi Luhur
385-393
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125

Factors influencing young entrepreneurs’ investment decision

Etika Mery Leyani (1), Madani Hatta (2), Fenny Marietza (3), Amellia Poetri Bernoza (4)
(1) Faculty of Economics and Business, Bengkulu University ,
(2) Faculty of Economics and Business, Bengkulu University ,
(3) Faculty of Economics and Business, Bengkulu University ,
(4) Faculty of Economics and Business, Bengkulu University
394-406
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156

Resilience study of the tourism industry in Malioboro Yogyakarta

Faruq Al Muqsit (1), Rosa Calista Prihestiwi (2), Arinda Faradila Pramesti (3), Muhammad Deriel Ari Pranata (4)
(1) Universitas Diponegoro, Semarang, Indonesia ,
(2) Universitas Diponegoro, Semarang, Indonesia ,
(3) Universitas Diponegoro, Semarang, Indonesia ,
(4) Universitas Diponegoro, Semarang, Indonesia
407-420
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145

Quality of financial reporting and the level of compliance with SAS: A case study of Islamic banking in Indonesia

Lia Dahlia Iryani (1)
(1) Universitas Pakuan, Bogor
421-439
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87

Shariah bank efficiency in Indonesia: Does competition matter?

Dewi Eka Wulandari (1), Agus Widarjono (2)
(1) Department of Economics, Universitas Islam Indonesia, Yogyakarta ,
(2) Department of Economics, Universitas Islam Indonesia, Yogyakarta
440-450
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46

Analysis of rural and urban land and building tax management

Selfira Salsabilla (1), Fardila Indah Ningrum (2), Adinda Khansa Khairunissa (3)
(1) Applied Bachelor of Tax Accounting, Universitas Islam Indonesia, Yogyakarta ,
(2) Applied Bachelor of Tax Accounting, Universitas Islam Indonesia, Yogyakarta ,
(3) Applied Bachelor of Tax Accounting, Universitas Islam Indonesia, Yogyakarta
451-456
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57

Determinants of Internet Financial Reporting Disclosure in Islamic commercial banks in Indonesia

Beni Suci Tapaningsih (1), Devi Narulitasari (2)
(1) Department of Sharia Accounting, UIN Raden Mas Said, Surakarta ,
(2) Department of Sharia Accounting, UIN Raden Mas Said, Surakarta
457-466
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137

The role of big data in audit quality and fraud disclosure

Syaiful Fajri Rahman (1), Irwansyah Irwansyah (2)
(1) Department of Accounting, Faculty of Economics and Business, Mulawarman University ,
(2) Department of Accounting, Faculty of Economics and Business, Mulawarman University
467-476
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702

Factors affecting the level of financial report publication by BAZNAS and LAZ organizations throughout Indonesia

Nur Fadilah Ahmad (1), Andi Chairil Furqan (2), Cindy Andriana (3)
(1) Department of Accounting, Faculty of Economics and Bussiness, Tadulako University ,
(2) Department of Accounting, Faculty of Economics and Bussiness, Tadulako University ,
(3) Department of Accounting, Faculty of Economics and Bussiness, Tadulako University
477-486
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149

Financial performance viewed from the aspects of Environmental, Social, Governance (ESG) disclosure in energy sub-sector companies in Indonesia

Pramita Kencana Putri (1), Wahyu Pramesti Pramesti (2)
(1) Department of Sharia Accounting, Faculty of Islamic Economic and Business, UIN Raden Mas Said ,
(2) Department of Sharia Accounting, Faculty of Islamic Economic and Business, UIN Raden Mas Said
487-497
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466

The influence of theory planned behavior factors on intention to whistleblowing academic fraud in accounting students

Putri Pramestiwi Kusumojati (1), Meta Arief (2), Aristanti Widyaningsih (3)
(1) Department of Accounting Science, Faculty of Economics and Business Education, Universitas Pendidikan Indonesia ,
(2) Department of Accounting Science, Faculty of Economics and Business Education, Universitas Pendidikan Indonesia ,
(3) Department of Accounting Science, Faculty of Economics and Business Education, Universitas Pendidikan Indonesia
498-505
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197

Does honesty on budgeting matter? New evidence from bibliometric analysis

Dewi Sukmasari (1), Putri Yulfhita Claraini (2), Ecin Saptia (3), Deslia Sari (4), Aryan Danil. BR Mirza (5), Neny Desriani (6)
(1) Department of Accounting, Faculty of Economics and Business, Universitas Lampung ,
(2) Department of Accounting, Faculty of Economics and Business, Universitas Lampung ,
(3) Department of Accounting, Faculty of Economics and Business, Universitas Lampung ,
(4) Department of Accounting, Faculty of Economics and Business, Universitas Lampung ,
(5) Department of Accounting, Faculty of Economics and Business, Universitas Lampung ,
(6) Department of Accounting, Faculty of Economics and Business, Universitas Lampung
506-521
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111

The role of external auditors and company characteristics in Audit Report Lag

Fauzi Zaki Razaq (1), Samsul Rosadi (2)
(1) Department of Sharia Accounting, Faculty of Islamic Economics and Business, UIN Raden Mas Said, Surakarta ,
(2) Department of Sharia Accounting, Faculty of Islamic Economics and Business, UIN Raden Mas Said, Surakarta
522-532
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218

The role of market share and portfolio share based auditor specialization on audit fees

Fatimah Azahra (1), Marita Kusuma Wardhani (2)
(1) Sharia Accounting, Faculty of Islamic Economics and Business, Raden Mas Said State Islamic University, Surakarta ,
(2) Sharia Accounting, Faculty of Islamic Economics and Business, Raden Mas Said State Islamic University, Surakarta
533-538
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91

Benefit and cost analysis of Kampung Melayu as a religion tourism

Faruq Al Muqsit (1), Rosa Calista Prihestiwi (2), Mohamad Rizalby Yosliansyah (3), Muhammad Deriel Ari Pranata (4), Arinda Faradila Pramesti (5)
(1) Universitas Diponegoro, Semarang ,
(2) Universitas Diponegoro, Semarang ,
(3) Universitas Diponegoro, Semarang ,
(4) Universitas Diponegoro, Semarang ,
(5) Universitas Diponegoro, Semarang
539-550
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112

Beach area development management (Case study: Pulo Swalan Beach, Pasarbanggi, Rembang Regency)

Faruq Al Muqsit (1), Rosa Calista Prihestiwi (2), Mussadun Mussadun (3)
(1) Universitas Diponegoro, Semarang ,
(2) Universitas Diponegoro, Semarang ,
(3) Universitas Diponegoro, Semarang
551-562
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53

Influence of financial performance, company characteristics and good corporate governance on sustainability reporting disclosure

Herma Wiharno (1), Syahrul Syarifudin (2), Chintia Fitriani (3), Hestika Puspa Dina (4)
(1) Accounting Department, Economic and Business Faculty, Kuningan University ,
(2) Accounting Department, Economic and Business Faculty, Kuningan University ,
(3) Accounting Department, Economic and Business Faculty, Kuningan University ,
(4) Accounting Department, Economic and Business Faculty, Kuningan University
563-572
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230

The role of baitul maal wat tamwil (BMT) in economic empowerment efforts in Indonesia

Destiana Ekawati (1), Rohmawati Kusumaningtias (2)
(1) Accounting Department, Faculty of Economics and Business, State University of Surabaya ,
(2) Accounting Department, Faculty of Economics and Business, State University of Surabaya
573-582
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100

Impact and risk management of sharia non-compliance in islamic banking

Lailiya Lailiya (1), Rohmawati Kusumaningtias (2)
(1) Accounting, Faculty of Economics and Business, State University of Surabaya ,
(2) Accounting, Faculty of Economics and Business, State University of Surabaya
583-593
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383

An analysis of fraud hexagon in detecting fraudulent financial reporting

Nosa Verolika (1), Pratana Puspa Midiastuty (2), Eddy Suranta (3), Anggi Rulita Sari (4)
(1) Accounting Departement, Faculty of Economics and Business, Bengkulu University ,
(2) Accounting Departement, Faculty of Economics and Business, Bengkulu University ,
(3) Accounting Departement, Faculty of Economics and Business, Bengkulu University ,
(4) Accounting Departement, Faculty of Economics and Business, Bengkulu University
594-605
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209

Going concern audit opinion: Analysis of financial performance, corporate governance and company size

Erna Hidayah (1), Rachmadiyana Rachmadiyana (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta
606_619
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163

An analysis of tax incentives for islamic home financing in Malaysia

Suhaila Abdul Hamid (1)
(1) Faculty of Economics and Muamalat, Universiti Sains Islam Malaysia
620-627
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161

The effect of real earnings management on tax avoidance with company size as a moderating variable

Sri Ayem (1), Rr Violieta Annisa Titania (2)
(1) Departement of Accounting, Faculty of Economics, Universitas Sarjanawiyata Tamansiswa ,
(2) Departement of Accounting, Faculty of Economics, Universitas Sarjanawiyata Tamansiswa
628-636
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143

The influence of understanding tri n and procrastination on students' intention to commit academic fraud

Dewi Kusuma Wardani (1), Mirka Atul Mafa Atih (2)
(1) Departement of Accounting, Faculty of Economics, Universitas Sarjanawiyata Tamansiswa, Yogyakarta ,
(2) Departement of Accounting, Faculty of Economics, Universitas Sarjanawiyata Tamansiswa, Yogyakarta
637-647
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148

Actualizing the tri-nga (ngerti, ngrasa, nglakoni) teachings in public accountants

Dewi Kusuma Wardani (1), Georgia Rostin Ellshadday Hurek (2)
(1) Departement of Accounting, Faculty of Economics, Universitas Sarjanawiyata Tamansiswa ,
(2) Departement of Accounting, Faculty of Economics, Universitas Sarjanawiyata Tamansiswa
648-654
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66

Analysis of rice massive importing impact towards poverty alleviation in indonesia based on micro, macro, politics and international economics

Nur Amalyna Yusrin (1), Arissetyanto Nugroho (2), Darmansyah Darmansyah (3)
(1) Sekolah Pascasarjana Ilmu Ekonomi, Universitas Pancasila/Universitas Pradita ,
(2) Sekolah Pascasarjana Ilmu Ekonomi, Universitas Pancasila ,
(3) Sekolah Pascasarjana Ilmu Ekonomi, Universitas Pancasila
655-668
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299

The influence of understanding suci tata ngesti tunggal teaching and tax sanction on prospective taxpayers intention to comply

Dewi Kusuma Wardani (1), Heppy Amelina Wahyudi (2)
(1) Department of Accounting, Faculty of Economics, Universitas Sarjanawiyata Tamansiswa ,
(2) Department of Accounting, Faculty of Economics, Universitas Sarjanawiyata Tamansiswa
669-678
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51

The influence of lawan sastra ngesti mulya theachings and tax rates on tax evasion intentions

Dewi Kusuma Wardani (1), Anindya Intan Sari (2)
(1) Department of Accounting, Faculty of Economics, Universitas Sarjanawiyata Tamansiswa ,
(2) Department of Accounting, Faculty of Economics, Universitas Sarjanawiyata Tamansiswa
679-688
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81

Influence understanding Tri Nga and internal locus of control on intention to whistleblowing

Dewi Kusuma Wardani (1), Falna Falna (2)
(1) Faculty of Economics, Universitas Sarjanawiyata Tamansiswa ,
(2) Faculty of Economics, Universitas Sarjanawiyata Tamansiswa
689-700
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58

The influence of understanding the Tetep-Antep-Mantep teachings and tax sanctions on tax evasion intentions

Dewi Kusuma Wardani (1), Citra Maria Pitricia (2)
(1) Department of Accounting, Universitas Sarjanawiyata Tamansiswa, Yogyakarta ,
(2) Department of Accounting, Universitas Sarjanawiyata Tamansiswa, Yogyakarta
701-708
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71

Understanding Memayu Hayuning Saliro teachings and internal locus of control on students’ interest in investing in the capital market

Dewi Kusuma Wardani (1), Fajar Adi Nugroho (2)
(1) Departement of Accounting, Faculty of Economic, Universitas Sarjanawiyata Tamansiswa ,
(2) Departement of Accounting, Faculty of Economic, Universitas Sarjanawiyata Tamansiswa
709-718
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88

The effect of financial literacy, financial inclusion knowledge, and the Tamansiswa teaching "Opor Bebek Mateng Soko Awake Dewe" on the development of Wedang Uwuh MSMEs in Bantul Regency

Mateus Ivano Nico Wijaya Pangestu (1)
(1) Faculty of Economics, Universitas Sarjanawiyata Tamansiswa, Yogyakarta
719-728
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59

Determinants of income for Micro, Small and Medium Enterprises in Sleman Regency

Marfuah Marfuah (1), Salsabila Ofa Irfinanda (2), Dian Rachmasari (3)
(1) Department of Accounting, Faculty of Business and Economic, Universitas Islam Indonesia ,
(2) Department of Accounting, Faculty of Business and Economic, Universitas Islam Indonesia ,
(3) Department of Accounting, Faculty of Business and Economic, Universitas Islam Indonesia
729-745
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88

Financial literacy: Social environment, self-control, and Tamansiswa “Tri-Nga” teachings on student financial behavior

Sri Lestari Yuli Prastyatini (1), Regita Ummi Ashari Cahya Utami (2)
(1) Department of Accounting, Faculty of Economic, Universitas Sarjanawiyata Tamansiswa, Yogyakarta ,
(2) Department of Accounting, Faculty of Economic, Universitas Sarjanawiyata Tamansiswa, Yogyakarta
746-757
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118

Sales growth: capital structure, profits, and capital intensity on financial distress

Sri Lestari Yuli Prastyatini (1), Sri Ayem (2), Isnaniyah Ramadhani (3)
(1) Department of Accounting, Universitas Sarjanawiyata Tamansiswa, Yogyakarta ,
(2) Department of Accounting, Universitas Sarjanawiyata Tamansiswa, Yogyakarta ,
(3) Department of Accounting, Universitas Sarjanawiyata Tamansiswa, Yogyakarta
758-772
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172

Dividend policy: Total asset turnover, return on investment against stock returns

Sri Lestari Yuli Prastyatini (1), Agria Vanny Br Bangun (2)
(1) Faculty of Economics, Sarjanawiyata Tamansiswa University, Yogyakarta ,
(2) Dividend policy: Total asset turnover, return on investment against stock returns
773-782
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123

The influence of Tamansiswa's teachings Tri Pantangan and understanding of taxation on intentions to commit tax evasion

Dewi Kusuma Wardani (1), Naumi Fenti Novita (2)
(1) Department of Accounting, Faculty of Economics, Universitas Sarjanawiyata Tamansiswa ,
(2) Department of Accounting, Faculty of Economics, Universitas Sarjanawiyata Tamansiswa
783-793
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55

The influence of understanding Ing Ngarsa Sung Tuladha and understanding tax regulations on prospective taxpayers’ intention to comply

Dewi Kusuma Wardani (1), Rizkina Ayu Fajriani (2)
(1) Department of Accounting, Faculty of Economics, Universitas Sarjanawiyata Tamansiswa ,
(2) Department of Accounting, Faculty of Economics, Universitas Sarjanawiyata Tamansiswa
794-804
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63

The role of self-efficacy and parental influence in the interest of a career in accounting students in the field of taxation

Uum Helmina Chaerunisak (1), Sri Lestari Yuli Prastyatini (2), Reni Listyawati (3), Rifah Ayu Wafiroh (4), Sri Mujiyanti (5)
(1) Department of Accounting, Faculty of Economics, Universitas Sarjanawiyata Tamansiswa ,
(2) Department of Accounting, Faculty of Economics, Universitas Sarjanawiyata Tamansiswa ,
(3) Department of Accounting, Faculty of Economics, Universitas Sarjanawiyata Tamansiswa ,
(4) Department of Accounting, Faculty of Economics, Universitas Sarjanawiyata Tamansiswa ,
(5) Department of Accounting, Faculty of Economics, Universitas Sarjanawiyata Tamansiswa
805-813
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181

Earnings quality: Investment opportunity set and corporate governance as intervening variable

Teguh Erawati (1), Anita Widyastuti (2)
(1) Department of Accounting, Faculty of Economics, Universitas Sarjanawiyata Tamansiswa ,
(2) Department of Accounting, Faculty of Economics, Universitas Sarjanawiyata Tamansiswa
814-824
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91

The influence of profit management, tax facilities, management compensation, and company size on tax management (Empirical study on agricultural companies listed on the IDX in 2017-2021)

Sri Lestari Yuli Prastyatini (1), Latif Cahyo Pambagyo (2)
(1) Department of Accounting, Faculty of Economics, Universitas Sarjanawiyata Tamansiswa ,
(2) Department of Accounting, Faculty of Economics, Universitas Sarjanawiyata Tamansiswa
825-837
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83

The influence of CSR, independent commissioners, and managerial ownership on tax avoidance with asset growth as moderating variable

Arsalan Mahmudi (1), Lismawati Lismawati (2)
(1) Department of Accounting, Bengkulu University, Indonesia ,
(2) Department of Accounting, Bengkulu University, Indonesia
838-847
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101

Profitability: Capital structure and firm growth on firm value

Sri Lestari Yuli Prastyatini (1)
(1) Department of Accounting, Universitas Sarjanawiyata Tamansiswa, Yogyakarta
848-856
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519

Tri Nga and implementation of e-billing system intent to commit tax fraud

Dewi Kusuma Wardani (1), Putri Dyah Pawestri (2)
(1) Department of Accounting, Universitas Sarjanawiyata Tamansiswa, Yogyakarta ,
(2) Department of Accounting, Universitas Gadjah Mada, Yogyakarta
857-864
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74

Ethical values and auditors fraud tendency perception: Testing of gone theory

Zaki Fakhroni (1), Faisha Salmaa Setiawan (2)
(1) Accounting, Faculty of Economics and Business, Mulawarman University ,
(2) Accounting, Faculty of Economics and Business, Mulawarman University
865-874
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280

Contribution of pesanggrahan MSMEs strategy as a sustainable former of the ASEAN economy

Wahyuni Ekawanti (1), Desy Anggraeni (2), Prita Andini (3)
(1) Department of Accounting, Universitas Budi Luhur, Jakarta ,
(2) Department of Accounting, Universitas Budi Luhur, Jakarta ,
(3) Department of Accounting, Universitas Budi Luhur, Jakarta
875-883
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73

Analysis of the sharia supervisory board’s characteristics and intellectual capital on maqashid sharia performance at islamic commercial banks in Indonesia

Annisa Fitri Marhamah (1), Dita Andraeny (2)
(1) Department of Sharia Accounting, UIN Raden Mas Said, Surakarta ,
(2) Department of Sharia Accounting, UIN Raden Mas Said, Surakarta
884-896
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145

Analysis of the influence of fraud hexagon on fraudulent financial statement, prediction of corporate bankruptcy, and corporate health (Case study on a registered consumer non-cyclical company on the Indonesian Stock Exchange Period 2017-2022)

Albertus Novan Dwi Harjanto (1), Ali Sandy Mulya (2)
(1) Department of Accounting, Universitas Budi Luhur, Jakarta ,
(2) Department of Accounting, Universitas Budi Luhur, Jakarta
897-907
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204

An analysis of business and financial performance of PT Industri Jamu dan Farmasi Sido Muncul Tbk in 2019-2021

Afifah Rohadatul Aisy (1), Arief Bachtiar (2)
(1) Accounting, Faculty of Business and Economics, Universitas Islam Indonesia ,
(2) Accounting, Faculty of Business and Economics, Universitas Islam Indonesia
908-924
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102

Is there financial acceleration in african banking? Studies on 25 african countries

Ahsan Sumantika (1)
(1) Department of Management, Universitas PGRI, Yogyakarta
925-933
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32

Analysis of factors affecting market performance with financial performance as an intervening variable

Sri Mulyati (1), Ismawati Ismawati (2), Indah Umiyati (3)
(1) Sekolah Tinggi Ilmu Ekonomi Sutaatmadja, Jawa Barat ,
(2) Sekolah Tinggi Ilmu Ekonomi Sutaatmadja, Jawa Barat ,
(3) Sekolah Tinggi Ilmu Ekonomi Sutaatmadja, Jawa Barat
934-944
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85

Mitigating financial mismanagement: Insights from Caliph Umar’s Governance

Rosnia Masruki (1)
(1) Universiti Sains Islam Malaysia
945-952
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87

The analysis of budget realization in the Indonesian Ministry of Trade before, during and after pandemic of Covid-19

Chivalrind Ghanevi Ayuntari (1), Nadira Puspita Maharani (2)
(1) Universitas Islam Indonesia ,
(2) Universitas Islam Indonesia
953-959
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89

Hospital financial performance: Effectiveness, efficiency and economic approach

Afuan Fajrian Putra (1), Dinda Wahyu Maharani (2), Annisa Fidanta Shafir (3)
(1) Universitas Islam Indonesia ,
(2) Universitas Islam Indonesia ,
(3) Universitas Islam Indonesia
960-976
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86

The influence of financial literacy, digital literacy, and income on investment decisions with religiosity as an intervening variable among Muslim millennials in the Special Region of Yogyakarta

Amri Satria Nugraha (1), Sutrisno Sutrisno (2)
(1) Magister Manajemen, Universitas Islam Indonesia ,
(2) Magister Manajemen, Universitas Islam Indonesia
977-995
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135

Factors affecting stock returns of food and beverage companies

Aulia Choirul Hadi (1), Yuli Tri Cahyono (2)
(1) Accounting Department, Faculty of Economy and Business, Muhammadiyah University of Surakarta ,
(2) Accounting Department, Faculty of Economy and Business, Muhammadiyah University of Surakarta
996-1004
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92

Taxpayer compliance level; influencing demographic factors

Deddy Sulestiyono (1), Maya Aresteria (2), Alfita Rakhmayani (3)
(1) Administrasi Pajak, Sekolah Vokasi, Universitas Diponegoro ,
(2) Akuntansi Perpajakan, Sekolah Vokasi, Universitas Diponegoro ,
(3) Akuntansi Perpajakan, Sekolah Vokasi, Universitas Diponegoro
1005-1012
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82

Review of financial literacy on MSME performance in improving the quality of financial reports

Gita Aulia Fasya (1), Aldha Pradina (2), Heny Triastuti Kurnianingsih (3), Sri Rahayu (4), Lusi Elviani (5)
(1) Accounting Study Program, Faculty of Economics and Business, Islamic University of North Sumatra ,
(2) Accounting Study Program, Faculty of Economics and Business, Islamic University of North Sumatra ,
(3) Accounting Study Program, Faculty of Economics and Business, Islamic University of North Sumatra ,
(4) Accounting Study Program, Faculty of Economics and Business, Islamic University of North Sumatra ,
(5) Accounting Study Program, Faculty of Economics and Business, Islamic University of North Sumatra
1013-1018
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131

The influence of company size, audit opinion, audit delay, and management changes on auditor switching

Elvira Luthan (1), Husna Roza (2), Sri Daryanti Zein (3), Mella Audya Poetri (4)
(1) Department of Accounting, Faculty of Economics and Business, University of Andalas ,
(2) Department of Accounting, Faculty of Economics and Business, University of Andalas ,
(3) Department of Accounting, Faculty of Economics and Business, University of Andalas ,
(4) Department of Accounting, Faculty of Economics and Business, University of Andalas
1019-1029
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138

Implementation of the Seddon and Kiew Success Model on the use of software as a service in Small and Medium Enterprises in Bengkulu City

Irwansyah (1), Aprionaldo Hendra Saputra (2)
(1) Faculty of Economics and Business, Bengkulu University ,
(2) Faculty of Economics and Business, Bengkulu University
1030-1044
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87

The effect of profitability, growth opportunity, leverage, and firm size on cash holding

Kiki Kusmarahati Maryanto (1), Yuli Tri Cahyono (2)
(1) Faculty ofEconomics and Bussiness, Universitas Muhammadiyah Surakarta ,
(2) Faculty ofEconomics and Bussiness, Universitas Muhammadiyah Surakarta
1045-1052
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206

The effect of company size, leverage, growth and ownership diffusion on aircraft passenger safety information disclosure

Livia Afrina Panenda (1), Irwansyah (2)
(1) Faculty of Economics and Business, Bengkulu University ,
(2) Faculty of Economics and Business, Bengkulu University
1053-1065
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56

Revitalization of mosque functions in society empowerment (Case study of Suciati Saliman Mosque, Yogyakarta)

Mauliya Redyan Nurjannah (1), Dewi Eka Wulandari (2), Latifur Rohmah (3)
(1) Master of Economics, Faculty of Business and Economics, Universitas Islam Indonesia ,
(2) Master of Economics, Faculty of Business and Economics, Universitas Islam Indonesia ,
(3) Master of Economics, Faculty of Business and Economics, Universitas Islam Indonesia
1066-1075
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99

Can social media sentiment and other non financial factors burning IPO prices?

Padma Dewi Piranti (1), Reni Oktavia (2)
(1) Accounting Department, Lampung University ,
(2) Accounting Department, Lampung University
1076-1086
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78

The role of quintuple helix on halal-tourism ecosystem in Indonesia

Sri Herliana (1), Syifaya Qorina (2)
(1) Institut Teknologi Bandung, Indonesia ,
(2) Universitas Padjadjaran, Indonesia
1087-1096
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61

MSME financial management strategies in increasing tax costs

Tri Widyana Anggraini (1), Anisah Zuhra Hasibuan (2), Heny Triastuti Kurnianingsih (3), Farida Khairani Lubis (4), Lusi Elviani (5)
(1) Accounting Study Program, Faculty of Economics and Business Islamic University of North Sumatra ,
(2) Accounting Study Program, Faculty of Economics and Business Islamic University of North Sumatra ,
(3) Accounting Study Program, Faculty of Economics and Business Islamic University of North Sumatra ,
(4) Accounting Study Program, Faculty of Economics and Business Islamic University of North Sumatra ,
(5) Accounting Study Program, Faculty of Economics and Business Islamic University of North Sumatra
1097-1102
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81

Quo Vadis Budgetary Slack? A Bibliometric Analysis from 1985 to 2023

Neny Desriani (1), Aryan Danil Mirza. BR (2), Fania Anjani Suharjo (3), Widya Fatmawati (4), Rosa Hilya Robiah (5), Dewi Sukmasari (6)
(1) Accounting Department, Faculty of Economics and Business, Universitas Lampung ,
(2) Accounting Department, Faculty of Economics and Business, Universitas Lampung ,
(3) Accounting Department, Faculty of Economics and Business, Universitas Lampung ,
(4) Accounting Department, Faculty of Economics and Business, Universitas Lampung ,
(5) Accounting Department, Faculty of Economics and Business, Universitas Lampung ,
(6) Accounting Department, Faculty of Economics and Business, Universitas Lampung
1103-1116
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104

Financial literacy on behavioral biases and risk avoidance towards investment decisions

Ratna Wijayanti (1), Madani Hatta (2), Sriwidharmanely Sriwidharmanely (3), Audina Dwi Bhayangkari (4)
(1) Accounting, Faculty of Economy and Business, Bengkulu University ,
(2) Accounting, Faculty of Economy and Business, Bengkulu University ,
(3) Accounting, Faculty of Economy and Business, Bengkulu University ,
(4) Accounting, Faculty of Economy and Business, Bengkulu University
1117-1130
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40
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