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JASF Articles Cited in Scopus
Last update: October 20, 2026
JASF (Journal of Accounting and Strategic Finance) has demonstrated a steady growth in international visibility and scholarly impact. Based on Scopus citation data, 71 articles published in the journal have been cited, totaling 231 citations since their publication in 2018. This indicates an expanding scope of international collaboration. These citation metrics and the diversity of contributing authors highlight JASF’s increasing relevance within the fields.
71
Cited articles
231
Total citations
23
Highest citations for one article
Source: Scopus
Export date: October 20, 2026
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Citations by Publication Year
| Year | Cited articles | Citations |
|---|---|---|
| 2025 | 5 | 6 |
| 2024 | 3 | 3 |
| 2023 | 6 | 6 |
| 2022 | 7 | 13 |
| 2021 | 10 | 33 |
| 2020 | 17 | 99 |
| 2019 | 13 | 43 |
| 2018 | 10 | 28 |
List of JASF Articles Cited in Scopus
| No. | Authors | Title | Year | Vol. | Issue | Cited by | Scopus |
|---|---|---|---|---|---|---|---|
| 1 | Drammeh, L.K.; Malik, N.; Leniwati, D. | Enhancing Council Accountability and Performance Through Internal Audit in the Gambia and Sub-Saharan Africa | 2025 | 8 | 2 | 1 | View |
| 2 | Saifudin, S.; Januarti, I.; Laguador, J. | Measuring the Role of Female Auditor Behavior: Evidence in Indonesia | 2025 | 8 | 2 | 1 | View |
| 3 | Sutanto, A.; Ermawati, W.J.; Anggraeni, L. | Assessing the impact of sustainable finance regulation on bank risk: Evidence from Indonesia using a difference-in-differences approach | 2025 | 8 | 2 | 1 | View |
| 4 | Siahaan, M. | Use big theory clarifies financial performance: the role of internal mechanisms control | 2025 | 8 | 1 | 2 | View |
| 5 | Rizaldi, F.; Arrozi, M.F. | Green Investment Policy as Moderator of ESG and Profitability on Value Relevance in Indonesian Coal Firm | 2025 | 8 | 2 | 1 | View |
| 6 | Nurhakim, E.S.; Soma, A.M.; Yunita, I. | Constructing Optimal Portfolios Using the Single Index Model and Markowitz Model: A Study on Cryptocurrencies | 2024 | 7 | 2 | 1 | View |
| 7 | Masrunik, Endah; Suprianto, Suprianto; Indariyanti, Henni; Wahyudi, Arif | Household Financial Planning in Achieving a Balanced Budget | 2024 | 7 | 1 | 1 | View |
| 8 | Ketut, M. I.; Nyoman, U. I. D.; Wayan, S. N. | The Importance of Micro, Small, and Medium Enterprises Competitiveness through Digital Transformation | 2024 | 7 | 1 | 1 | View |
| 9 | Wijaya, H. | Cash holdings, dividend payout, and corporate value: The role of institutional investors | 2023 | 5 | 2 | 1 | View |
| 10 | Mapuasari, S. A.; Wibowo, Y. S.; Cakranegara, P. A. | Tax Incentive-Based Economic Policy, Modern Tax Administration System, and Taxpayer Compliance of Micro, Small, and Medium Enterprises | 2023 | 6 | 1 | 1 | View |
| 11 | Indrawati, A.; Ruliana, T.; Yudhyani, E.; Nurfitriani, N. | Environmental, Social, Governance Report, and Materiality Analysis Effect on Financial and Market Performance | 2023 | 6 | 1 | 1 | View |
| 12 | Yuhertiana, I. | Unleashing creative performance accounting students | 2023 | 6 | 1 | 1 | View |
| 13 | Herawaty, Vinola; Nugraha, Maulindieta | Antecedents of Audit Report Lag with Audit Quality as a Moderator | 2023 | 6 | 2 | 1 | View |
| 14 | Laela, Sugiyarti Fatma; Latif, Abdul | Income Smoothing, Displaced Commercial Risk and Bankruptcy in Indonesian Islamic Banks During the COVID-19 Pandemic | 2023 | 6 | 2 | 1 | View |
| 15 | Wahidahwati, D.; Asyik, N.F. | The influence of personality traits and ethical judgment on auditor’s fraud detection | 2022 | 5 | 1 | 1 | View |
| 16 | Puspita, R.E.; Thaker, M.A.; Bin, M.T. | Netnography on finance research: the case of customer blackmail in a Sharia Bank | 2022 | 5 | 1 | 1 | View |
| 17 | Khamainy, A.H.; Amalia, M.M.; Cakranegara, P.A.; Indrawati, A. | Financial Statement Fraud: The Predictive Relevance of Fraud Hexagon Theory | 2022 | 5 | 1 | 6 | View |
| 18 | Puspita, M. E.; Wardani, B. K. | Mental accounting and business decision-making within SMEs: A Covid-19 pandemic phenomenon | 2022 | 5 | 1 | 2 | View |
| 19 | Octaviani, M.; Harymawan, I. | Corporate Secretary Professional Expertise and Annual Report Readability | 2022 | 5 | 2 | 1 | View |
| 20 | Setiawan, M.; Maulida, A.Y. | Analysis of taxpayer compliance using UMEGA model on e-filing systems | 2022 | 5 | 2 | 1 | View |
| 21 | Ardillah, K. | Do environmental performance, feminism in commissioner, female audit committee, and corporate visibility affect corporate environmental disclosure? | 2022 | 5 | 2 | 1 | View |
| 22 | Muniroh, I.; Yuliati, A. | Do Cash Flow and Accounting Profit Information Affect Stock Prices? | 2021 | 4 | 1 | 9 | View |
| 23 | Supriyati, S.; Hapsari, I. | Tax Avoidance, Tax Incentives and Tax Compliance During the Covid-19 Pandemic: Individual Knowledge Perspectives | 2021 | 4 | 2 | 5 | View |
| 24 | Putri, R. M.; Ghozali, I. | The influence of individual characteristics and professional skepticism on auditor judgment | 2021 | 4 | 2 | 1 | View |
| 25 | Saputra, A. D.; Rahmatia, A. | Gamification model as a business strategy for MSMEs in Indonesia | 2021 | 4 | 1 | 5 | View |
| 26 | Tun, K.Z. | Effects of service quality and positive recommendation on trust building towards mobile banking adoption in Myanmar | 2021 | 4 | 2 | 1 | View |
| 27 | Tun, P. M. | The effects of service quality and positive recommendation on trust building in mobile banking adoption among the customers of private banks in Myanmar | 2021 | 4 | 2 | 1 | View |
| 28 | Yuhanitha, N.; Robiyanto, R. | Cryptocurrencies as a hedge and safe haven instruments during Covid-19 Pandemic | 2021 | 4 | 1 | 3 | View |
| 29 | Maria, E.; Halim, A.; Suwardi, E. | Financial distress, regional independence and corruption: An empirical study in Indonesian local governments | 2021 | 4 | 1 | 6 | View |
| 30 | Priyanti, D. W.; Suryarini, T. | How do trading, service, and investment sector companies make transfer pricing decisions? | 2021 | 4 | 1 | 1 | View |
| 31 | Basri, Y. M.; Br Pinem, N. A.; Yasni, H. | Improving performance of village owned enterprises: The role of human capital, organizational culture, and entrepreneurial orientation | 2021 | 4 | 2 | 1 | View |
| 32 | Khasanah, U.; Suryarini, T. | The Role of Prudence in Moderating the Effect of Bonus Mechanism, Intangible Assets, And Inventory Intensity Ratio on Transfer Pricing | 2020 | 3 | 2 | 1 | View |
| 33 | Aksan, I.; Gantyowati, E. | Disclosure on sustainability reports, foreign board, foreign ownership, Indonesia sustainability reporting awards, and firm value | 2020 | 3 | 1 | 6 | View |
| 34 | Shonhadji, N. | What Most Influence on NPLs in Indonesia? Bank Accounting Perspective with Mars Analysis | 2020 | 3 | 2 | 3 | View |
| 35 | Idzniah, U. N. L.; Bernawati, Y. | Board of directors, audit committee, executive compensation and tax avoidance of banking companies in Indonesia | 2020 | 3 | 2 | 9 | View |
| 36 | Rahardjo, B.; Akbar, B.M.B.; Novitaningtyas, I. | The analysis of intention and use of financial technology | 2020 | 3 | 1 | 18 | View |
| 37 | Kholid, M.N.; Alvian, S.; Yumewang, Y.K.; Tumewang, Y.K. | Understanding determinants mobile accounting app adoption by micro, small, and medium enterprise | 2020 | 3 | 1 | 5 | View |
| 38 | Rahim, S.; Ahmad, H.; Nurwakia, N.; Nurfadila, N.; Muslim, M. | The Influence of Audit Staff Quality and Client Type on Audit Evidence Collection with Communication Type as Moderation | 2020 | 3 | 1 | 1 | View |
| 39 | Setiawan, M.; Setyawati, C.Y. | The influence of perceived ease of use on the intention to use mobile payment | 2020 | 3 | 1 | 23 | View |
| 40 | Widharma, F.; Susilowati, E. | Auditor switching, financial distress, and financial statement fraud practices with audit report lag as intervening variable | 2020 | 3 | 2 | 5 | View |
| 41 | Purwanto, S.; Hartini, S.; Premananto, G.C. | Narrative online advertising as external variable in the development of the technology acceptance model of go-pay for millennials | 2020 | 3 | 1 | 7 | View |
| 42 | Novianto, R.A.; Ismail, M.; Sugiarto, S. | Value added tax revenue in relation to inflation, interest rate, and exchange rate | 2020 | 3 | 2 | 1 | View |
| 43 | Graciosa, A.; Gracia, G.; Juliana, R. | Firm life cycle and investment inefficiency | 2020 | 3 | 2 | 7 | View |
| 44 | Oyedokun, G.E.; Isah, S.; Awotomilusi, N.S. | Ownership structure and firm value of quoted consumers goods firms in Nigeria | 2020 | 3 | 2 | 3 | View |
| 45 | Fidiana, Fidiana | Market Reaction On The Announcement Of Elected President (The 2019 Presidential Election in Indonesia) | 2020 | 3 | 1 | 2 | View |
| 46 | Mukhibad, H.; Nurkhin, A. | The mechanism of corporate governance, financial performance, and social performance in Baitul Maal Wat Tamwil (BMT) | 2020 | 3 | 1 | 4 | View |
| 47 | Anggraeni, D. P.; Hastuti, S. | Does Managerial Ownership Moderate the Relationship between Corporate Social Responsibility Disclosure and Tax Aggressiveness? | 2020 | 3 | 2 | 1 | View |
| 48 | Nuzulita, N.; Djohan, R.S.A.; Roiqoh, S. | Supply Chain Management Analysis Using the Business Process Model and Notation in the Midst of Covid-19 Pandemic | 2020 | 3 | 2 | 3 | View |
| 49 | Oyedokun, G.E.; Arotolu, O.A.; Vincent, H. | The determinant of equity share price and the listed deposit money banks in Nigeria | 2019 | – | – | 1 | View |
| 50 | Gunawan, A.; Munari, M. | The association between locus of control and job satisfaction to auditor ethical sensitivity | 2019 | 2 | 2 | 3 | View |
| 51 | Marsudi, A.; Suhardjanto, D.; Hapsari, R. | Local Revenue Growth and Budget Forecast Error: The Role of Budget Participation | 2019 | 2 | 1 | 1 | View |
| 52 | Suprapti, E.; Qonita, Q.; Hidayat, A. S. | Analysis of financial performance in predicting earning growth | 2019 | 2 | 1 | 2 | View |
| 53 | Cahyadi, D. D.; Andayani, S.; Suryaningrum, D. H. | Accounting Students Perceptions on Factors Affecting Career Choices | 2019 | 2 | 2 | 5 | View |
| 54 | Kesaulya, F.A.; Putri, W.; Khairunnisa | Does ethical context affect the ethicality related judgement by the observers of earnings management? | 2019 | 2 | 2 | 1 | View |
| 55 | Fitriyani, F.Y. | Concept of accounting information system and management control system to improve company performance | 2019 | 2 | 1 | 2 | View |
| 56 | Yunianti, L. N.; Putri, N. K.; Sudibyo, Y. A.; Rafinda, A. | The influence of awareness, moral obligations, tax access, service quality and tax sanctions on taxpayer compliance in paying motor vehicle tax | 2019 | 2 | 1 | 9 | View |
| 57 | Agustina, R.; Pertiwi, D.; Zutiasari, I.; Ardiana, M. | Student perceptions of fraud and whistleblowing based on gender | 2019 | 2 | 2 | 1 | View |
| 58 | Dianova, A.; Nahumury, J. | Investigating the effect of liquidity, leverage, sales growth and good corporate governance on financial distress | 2019 | 2 | 2 | 12 | View |
| 59 | Saputri, D.; Kuswardono, A. | The effect of profitability, leverage, and growth opportunity on cash holding of manufacturing companies in Indonesia | 2019 | 2 | 2 | 1 | View |
| 60 | Anwar, S. | The influence of ownership structure, asset structure, and earning volatility on debt policy in Indonesia (Study in Pharmaceutical Companies in Indonesia Stock Exchange) | 2019 | 1 | – | 1 | View |
| 61 | Jauhari, H.; Sari, Y.; Dewata, E. | Implementation of good governance, utilization of information technology and reliability of government financial statement | 2019 | 2 | 2 | 4 | View |
| 62 | Winarsih, Y.; Harwiki, W. | Analysis of strategy positioning, segmenting, institutional image and service quality on service purchase decisions (case study at Muhammadiyah Elementary School 18 Surabaya) | 2018 | 1 | 1 | 1 | View |
| 63 | Nurfitriana, A.; Fachrurrozie, F. | Profitability in Moderating the Effects of Business Risk, Company Growth and Company Size on Debt Policy. 201 | 2018 | 1 | 2 | 2 | View |
| 64 | Oktarina, D. | The effect of disclosure of sustainability report on financial distress with company performance as intervening variables | 2018 | 1 | 2 | 5 | View |
| 65 | Purwanti, A.; Utama, I.W.W. | Earning Management Analysis before and after Implementation of International Financial Reporting Standards (IFRS): Empirical Study of Automotive and Components Companies Registered on the IDX | 2018 | 1 | 1 | 1 | View |
| 66 | Panjaitan, D.; Lesmana, D.; Maimunah, M. | Effect of use of management accounting systems on competitive advantages: business unit performance as a mediator (Study of MSMEs in Palembang city) | 2018 | 1 | 1 | 6 | View |
| 67 | Oktavia, S.; Handayani, W. | Effect of Rupiah Exchange Rate, GDP Growth, and Dow Jones Index on Composite Stock Price Index in Indonesia Stock Exchange | 2018 | 1 | 1 | 3 | View |
| 68 | Bernawati, Y.; Napitupulu, G. B. | The effect of organizational, individual, and demographic factors on the Whistleblowing intention | 2018 | 1 | 1 | 3 | View |
| 69 | Nahumury, J.; Utama, I. W. W.; Suryaningrum, D. H. | The compliance of motor vehicle taxpayers: An experimental research | 2018 | 1 | 2 | 1 | View |
| 70 | Perdana, M.K.; Adriana, C.H. | Factors influencing the stock price of banking companies in the Indonesia stock exchange | 2018 | 1 | 1 | 3 | View |
| 71 | Mamahit, A. I.; Urumsah, D. | The Comprehensive Model of Whistle-Blowing, Forensic Audit, Audit Investigation, and Fraud Detection | 2018 | 1 | 2 | 3 | View |
| Total citations | 231 | ||||||
Note: One additional Scopus record (Vol. 1, No. 2, pp. 23–40; 1 citation) is not listed in this table because its title and author data are not available in Scopus.
Data source: Scopus (Elsevier), exported October 20, 2026. Citation counts may change as Scopus updates its database.
