Vol. 6 No. 1 (2023): JASF (Journal of Accounting and Strategic Finance) - June 2023

Articles

• Determinant of Earnings Management: Financial Distress, Tax Planning, Audit Quality, and Public Accountant Firm Size

  Ajeng Luthfiyatul Farida, Putri Fariska Sugesti

  1-15

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  DOI : https://doi.org/10.33005/jasf.v6i1.386 | Abstract views: 519 | PDF downloads: 629

• Factors Affecting Students’ Use of Mobile Banking: An Extension of Technology Acceptance Model

  Endah Susilowati, Alfiah Nur Auliah

  16-34

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  DOI : https://doi.org/10.33005/jasf.v6i1.387 | Abstract views: 337 | PDF downloads: 380

• The Role of Corporate Social Responsibility Decoupling on Corporate Tax Avoidance

  Imam Nazarudin Latif, Liona Efrina, Nur Ika Mauliyah

  35-50

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  DOI : https://doi.org/10.33005/jasf.v6i1.388 | Abstract views: 482 | PDF downloads: 449

• Tax Incentive-Based Economic Policy, Modern Tax Administration System, and Taxpayer Compliance of Micro, Small, and Medium Enterprises

  Supeni Anggraeni Mapuasari, Yudha Satrio Wibowo, Pandu Adi Cakranegara

  51-70

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  DOI : https://doi.org/10.33005/jasf.v6i1.391 | Abstract views: 467 | PDF downloads: 393

• Environmental, Social, Governance Report, and Materiality Analysis Effect on Financial and Market Performance

  Andi Indrawati, Titin Ruliana, Eka Yudhyani, Nurfitriani Nurfitriani

  71-89

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  DOI : https://doi.org/10.33005/jasf.v6i1.392 | Abstract views: 451 | PDF downloads: 364

• Reliability of Audit Evidence during Pandemic Restrictions

  Fidiana Fidiana, Endang Dwi Retnani

  90-106

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  DOI : https://doi.org/10.33005/jasf.v6i1.393 | Abstract views: 208 | PDF downloads: 174

• Whistleblowing System: Do seniors blow less?

  Rida Perwita Sari, Lidya Primta Surbakti, Rika Puspita Sari, Dian Anita Nuswantara

  107-127

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  DOI : https://doi.org/10.33005/jasf.v6i1.397 | Abstract views: 333 | PDF downloads: 261

• Questioning the Accountability of Village Officials in Managing Village Funds A Case Study in Karangan Dalam Village, Karangan District, East Kutai Regency, East Kalimantan

  Nuuridha Matiin, Amirudin Amirudin

  128-154

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  DOI : https://doi.org/10.33005/jasf.v6i1.398 | Abstract views: 238 | PDF downloads: 194

• Unleashing Creative Performance Accounting Students

  Indrawati Yuhertiana

  155-171

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  DOI : https://doi.org/10.33005/jasf.v6i1.401 | Abstract views: 191 | PDF downloads: 180

• Becoming a Cashless Society: The Role of QRIS from the Z-Generation Student's Perspective

  Elfreda Aplonia Lau, Umi Kulsum

  172-191

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  DOI : https://doi.org/10.33005/jasf.v6i1.404 | Abstract views: 426 | PDF downloads: 415