CITEDNESS JASF ARTICLES IN SCOPUS

130 number of citations of JASF articles in Scopus indexed journals (per December 18, 2024):

  • 1 Article

Tax Incentive-Based Economic Policy, Modern Tax Administration System, and Taxpayer Compliance of Micro, Small, and Medium Enterprises, Mapuasari, S. A., Wibowo, Y. S., Cakranegara, P. A., JASF: Journal of Accounting and Strategic Finance, 2023, 6(1), pp. 51–70

1 Citations:

  1. Comparison of Tax Laws for Micro, Small, and Medium Enterprises in Developing Countries, Authors: Widjaja, G., 2024, Journal of Ecohumanism, 3(3), pp. 632-641

 

  • 2 Article

Environmental, Social, Governance Report, and Materiality Analysis Effect on Financial and Market Performance, Indrawati, A., Ruliana, T., Yudhyani, E., Nurfitriani, N., Journal of Accounting and Strategic Finance, 2023, 6(1), pp. 71–89

1 Citations

  1. ESG Risk and Firm Value: The Role of Materiality in Sustainability Reporting Open Access Authors: Eriandani, R., Winarno, W.A. Quality Innovation Prosperity 28(2), pp. 16-34

 

  • 3 Article

Profitability in Moderating the Effects of Business Risk, Company Growth and Company Size on Debt Policy. 201, Nurfitriana, A., Fachrurrozie, F., Journal of Accounting and Strategic Finance, 2018, 1(2), pp. 111–120

1 Citations

  1. The Role of Technology in Financial Management: A Study on Economic Value Added, Authors: Setyawati, I., Suryanti, H., Alamsyah, D.P., 2024, 5th Technology Innovation Management and Engineering Science International Conference, TIMES-iCON 2024 - Proceedings

 

  • 4 Article

Financial Statement Fraud: The Predictive Relevance of Fraud Hexagon Theory, Khamainy, A. H., Amalia, M. M., Cakranegara, P. A., Indrawati, A., Journal of Accounting and Strategic Finance, 2022, 5(1), pp. 110–133

3 Citations

  1. MODERATION OF CORPORATE GOVERNANCE IN FINANCIAL STATEMENT FRAUD INVESTIGATION WITH THE SCCORE MODEL | [MODERAÇÃO DA GOVERNANÇA CORPORATIVA NA DETECÇÃO DE FRAUDES NAS DEMONSTRAÇÕES FINANCEIRAS COM O MODELO SCCORE] Open Access Authors: Arum, E.D.P., Wijaya, R., Wahyudi, I. 2024, Revista de Gestao Social e Ambiental 18(4), e06265, 0
  2. Analysis of Hexagon Fraud Model, the S.C.C.O.R.E Model Influencing Fraudulent Financial Reporting on State-Owned Companies of Indonesia Open Access Authors: Indriaty, L., Thomas, G.N.2023ECONOMICS - Innovative and Economics Research Journal, 11, pp. 73-92, 0
  3. THE LIKELIHOOD OF FRAUD FROM THE FRAUD HEXAGON PERSPECTIVE: EVIDENCE FROM INDONESIA Authors: Alfarago, D., Syukur, M., Mabrur, A. ABAC Journal, 43(1), pp. 34-51, 3

 

  • 5 Article

Revisit the dynamic portfolio formation between gold and stocks in Indonesia in the period before and during the COVID-19 pandemic, Yuliana, A.F., Robiyanto, R., Journal of Accounting and Strategic Finance, 2022, 5(1), pp. 1–21

1 Citations

  1. Sustainable and responsible investment dynamic cross-asset portfolio, Open Access, Authors: Robiyanto, R., Huruta, A.D., Frensidy, B., Yuliana, A.F., 2023, Cogent Business and Management, 10(1), 2174478, 4

 

  • 6 Article

Do environmental performance, feminism in commissioner, female audit committee, and corporate visibility affect corporate environmental disclosure? Ardillah, K., Journal of Accounting and Strategic Finance, 2022, 5(2), pp. 193–214

1 Citations

  1. Audit committee quality and cosmetic accounting: an examination in an emerging market, Authors: Daryaei, A.A., Balani, A., Fattahi, Y. Corporate Governance (Bingley), 24(5), pp. 1187-1212, 1

 

  • 7 Article

Improving performance of village owned enterprises: The role of human capital, organizational culture, and entrepreneurial orientation, Basri, Y. M., Br Pinem, N. A., Yasni, H., Journal of Accounting and Strategic Finance, 2021, 4(2), pp. 256–273

1 Citations

  1. The effect of social capital and transformational leadership on the performance of rural enterprises, Open Access. Authors: Yasni, H., Basri, Y.M., Nurmayanti, P., Rianti, Y. 2023, Problems and Perspectives in Management, 21(4), pp. 214-225, 4

 

  • 8 Article

Financial distress, regional independence and corruption: An empirical study in Indonesian local governments, Maria, E., Halim, A., Suwardi, E., Journal of Accounting and Strategic Finance, 2021, 4(1), pp. 54–70

4 Citations

  1. Understanding corruption in India: determinants, nonlinear dynamics and policy implications. Authors: Shaurav, K., Deheri, A., Rath, B.N. 2024, International Journal of Emerging Markets, Article in Press1
  2. The Strategy Selection in Financial Fraud and Audit Supervision: A Study Based on a Three-Party Evolutionary Game Model, Open Access. Authors: Wu, B., Yang, J., Fu, G., Zhang, M. 2022, Systems, 10(5), 173, 4
  3. New public management and corruption: Empirical evidence of local governments in Indonesia, Open Access. Authors: Ratmono, D., Darsono, D. 2022, Public and Municipal Finance, 11(1), pp. 54-62, 6
  4. The problem of corruption in government organizations: Empirical evidence from Indonesia, Open Access. Authors: Ratmono, D., Cholbyah, A., Cahyonowati, N., Darsono, D. 2021, Problems and Perspectives in Management, 19(4), pp. 29-39, 2

 

  • 9 Article

Gamification Model as a Business Strategy for MSMEs in Indonesia, Saputra, A. D., Rahmatia, A., Journal of Accounting and Strategic Finance, 2021, 4(1), pp. 91–107

3 Citations

  1. Key Factors Influencing Loyalty and Satisfaction Toward ERP: Mediating Role of Flow, Authors: Jo, H. 2023, Journal of the Knowledge Economy, 14(3), pp. 2138-2155, 11
  2. Gamification and customer experience in online retail: a qualitative study focusing on ethical perspective, Open Access. Authors: Sheetal, Tyagi, R., Singh, G. 2023, Asian Journal of Business Ethics, 12(1), pp. 49-69, 15
  3. Using Instagram in Determining Purchase Decisions for Msme Products Kampoeng Rajoet Binong Jati, Authors: Suhardi, A.R., Marinda, V.S., Rohendra, T., Prasetia, A.R., Budiawan, A. 2021, Review of International Geographical Education Online, 11(6), pp. 262-269, 0

 

  • 10 Article

Do Cash Flow and Accounting Profit Information Affect Stock Prices? Muniroh, I., Yuliati, A., Journal of Accounting and Strategic Finance, 2021, 4(1), pp. 108–121

9 Citations

  1. Organizational strategy within the global healthcare landscape(Book Chapter), Authors: Stoller, G.L., Gabriele, A., Parker, J., 2024, Leadership Action and Intervention in Health, Business, Education, and Technology, pp. 72-87
  2. The Impact of Cybersecurity on the Quality of Financial Statements, Authors: Alsakini, S.A.K., Alawawdeh, H.A., Alsayyed, S., 2024, Applied Mathematics and Information Sciences, 18(1), pp. 169-181
  3. Intelligent Optimization Model of Enterprise Financial Account Receivable Management, Open Access. Authors: Peng, Y., Tian, G., 2024, Journal of Applied Mathematics, 2024, 4961081, 1
  4. Determinants Of Stock Prices In Amman Stock Exchange In Light Of The Corona Crisis, Open Access. Authors: Orabi, M.M.A., 2023, Quality - Access to Success, 24(196), pp. 1-7
  5. The relationship between profitability and cash flow in Jordanian banks, Open Access. Authors: Shubita, M.F., 2023, Banks and Bank Systems, 18(4), pp. 195-208
  6. Correlation Analysis between Stock Price and Accounting Profit Based on a Vector Autoregressive Model, Open Access. Authors: Guo, Y., 2022, Journal of Mathematics, 2022, 9320149
  7. Marroquíes Altos, Marroquíes Bajos. Origin and toponymy | [Marroquíes Altos, Marroquíes Bajos. Origen y Toponimia], Open Access. Authors: Pérez, M.N., 2021, Arqueologia y Territorio Medieval, 28, e6235
  8. The Influence of Income and Total Cash Flow to Stock Price, Authors: Sherlita, E., Saudi, M.H., Annur, F., 2021, Review of International Geographical Education Online, 11(6), pp. 763-771
  9. Dividend Policy: Effect of Insider Ownership, Company Growth, and Profitability, Authors: Nugraha, N.M., Susanti, N., Widajatun, V.W., Sumantri, M.B.A., 2021, Review of International Geographical Education Online, 11(6), pp. 166-174

 

  • 11 Article

Tax Avoidance, Tax Incentives and Tax Compliance During the Covid-19 Pandemic: Individual Knowledge Perspectives, Supriyati, S., Hapsari, I., Journal of Accounting and Strategic Finance, 2021, 4(2), pp. 222–241

1 Citations

  1. MSMEs Tax Compliance in Indonesia During Pandemic COVID-19: The Role of Risk Preference as Moderation, Open Access, Authors: Basri, Y.M., Natariasari, R., Devitarika, B. Journal of Tax Reform, 9(1), pp. 6-18, 5

 

  • 12 Article

The effects of service quality and positive recommendation on trust building in mobile banking adoption among the customers of private banks in Myanmar, Tun, P. M., Journal of Accounting and Strategic Finance, 2021, 4(2), pp. 152–171

1 Citations

  1. System-Social Strategy for Trust Building in Mobile Banking Context, Authors: Tun, P.M., Nantha, C., Srivallop, A., Siripongdee, S. 2024, Thailand and the World Economy, 42(2), pp. 104-121, 1

 

  • 13 Article

Cryptocurrencies as a hedge and safe haven instruments during COVID-19 pandemic, Yuhanitha, N., Robiyanto, R., Journal of Accounting and Strategic Finance, 2021, 4(1), pp. 13–30

1 Citations

  1. Sustainable and responsible investment dynamic cross-asset portfolio, Open Access, Authors: Robiyanto, R., Huruta, A.D., Frensidy, B., Yuliana, A.F., 2023, Cogent Business and Management, 10(1),2174478, 4

 

  • 14 Article

Statement Fraud Practices with Audit Report Lag, Widharma, F., Susilowati, E, Journal of Accounting and Strategic Finance, 2020, 3(2), pp. 243–25

3 Citations

  1. Data mining algorithm in the identification of accounting fraud by smart city information technology, Authors: Zheng, X., Abdul Hamid, M.A., Hou, Y. 2024, Heliyon, 10(9), e30048, 0
  2. Human Resources Perspective: Audit Fee, Internal Control, and Audit Materiality Affect Auditor Switching, Authors: Saluy, A.B., Kemalsari, N., Handiman, U.T., (...), Caya, B.A., Machmud, H. 2024, WSEAS Transactions on Business and Economics, 21, pp. 21-34, 0
  3. Predicting fraudulent financial statement risk: The testing dechow f-score financial sector company in Indonesia, Open Access, Authors: Nurcahyono, N., Hanum, A.N., Kristiana, I., Pamungkas, I.D. 2021, Universal Journal of Accounting and Finance, 9(6), pp. 1487-1494, 4

 

  • 15 Article

Ownership structure and firm value of quoted consumers goods firms in Nigeria, Oyedokun, G.E., Isah, S., Awotomilusi, N.S., Journal of Accounting and Strategic Finance, 2020, 3(2), pp. 214–228

1 Citations

  1. The impact of related party transactions on firm value in Indonesia: moderating role of good corporate governance, Authors: Abigail, A., Dharmastuti, C., 2022, Cogent Business and Management, 9(1), 2135208, 4

 

  • 16 Article

The influence of audit staff quality and client type on audit evidence collection with communication type as moderation, Rahim, S., Ahmad, H., Nurwakia, N., Nurfadila, N., Muslim, M., Journal of Accounting and Strategic Finance, 2020, 3(1), pp. 103–117

1 Citations

  1. The effect of auditors’ work stress and client participation on audit quality in the COVID-19 era, Authors: Asnaashari, H., Safarzadeh, M.H., Kheirollahi, A., Hashemi, S., 2023, Journal of Facilities Management, Article in Press, 1

 

  • 17 Article

The mechanism of corporate governance, financial performance, and social performance in Baitul Maal Wat Tamwil (BMT), Mukhibad, H., Nurkhin, A., Journal of Accounting and Strategic Finance, 2020, 3(1), pp. 1–17

2 Citations

  1. Trade-off between financial inclusion and Islamic bank stability in five GCC countries: the moderating effect of CSR, Open Access, Authors: Khémiri, W., Chafai, A., Attia, E.F., Tobar, R., Farid Fouad, H., 2024, Cogent Business and Management, 11(1), 2300524, 4
  2. Corporate social responsibility disclosure and Islamic bank stability in GCC countries: Do governance practices matter?, Open Access, Authors: Khémiri, W., Alsulami, F., 2023, Cogent Business and Management, 10(3), 2260559, 6

 

  • 18 Article

The Role of Prudence in Moderating the Effect of Bonus Mechanism, Intangible Assets, And Inventory Intensity Ratio on Transfer Pricing, Khasanah, U., Suryarini, T., Journal of Accounting and Strategic Finance, 2020, 3(2), pp. 154–168

1 Citations

  1. The determinant of transfer pricing in Indonesian multinational companies: Moderation effect of tax expenses, Open Access, Authors: Sari, M.P., Budiarto, A., Raharja, S., Utaminingsih, N.S., Budiantoro, R.A., 2022, Investment Management and Financial Innovations, 19(3), pp. 267-277, 1

 

  • 19 Article

Firm Life Cycle and Investment Inefficiency, Graciosa, Amelia, Gracia, Gracia, Juliana, Rita, Journal of Accounting and Strategic Finance, 2020, 3, pp. 169–184

2 Citations

  1. Money talks? The impact of excess funding on post-IPO performance, Authors: Shu, P.-G., Chiang, S.-J., 2024, Review of Quantitative Finance and Accounting, Article in Press, 0
  2. Sentiments–risk relationship across the corporate life cycle: Evidence from an emerging market, Open Access, Authors: Akbar, M., Akbar, A., Qureshi, M.A., Poulova, P., 2021, Economies, 9(3), 111, 5

 

  • 20 Article

The analysis of intention and use of financial technology, Rahardjo, B., Akbar, B., Novitaningtyas, I., Journal of Accounting and Strategic Finance, 2020, 3(1), pp. 88–102

11 Citations

  1. End-user perspectives on fintech services adoption in the Bangladesh insurance industry: the moderating role of trust, Open Access, Authors: Hassan, M.S., Islam, M.A., Abdullah, A.B.M., Nasir, H., 2024, Journal of Financial Services Marketing, 29(4), pp. 1377-1395, 4
  2. Influencing Factors of Preschool Teachers’ Intention to Accept and Use Mobile Learning in Early Childhood Science Education: Implications on Teacher Education, Authors: Chen, L., Aris, S.R.S., Rahmat, M.K., 2024, Asian Journal of University Education, 20(3), pp. 645-662, 0
  3. Investigation of digital rupiah acceptance using UTAUT-3 model, Authors: Bere, A.B.M., Putra, R.W., Wedari, L.K., 2024, Indonesian Journal of Electrical Engineering and Computer Science, 35(3), pp. 1710-1721, 0
  4. Asymmetric and symmetric approaches to the extension of UTAUT2 in the M-payment adoption of Pakistani apps, Authors: Anwar, W., Abbasi, A.Z., Albashrawi, M., Abbasi, G.A., Umm-e-Habiba, 2024, Journal of Financial Services Marketing, 29(3), pp. 1175-1193, 1
  5. Consumers’ innovativeness and acceptance towards use of financial technology in Pakistan: extension of the UTAUT model, Authors: Shaikh, I.M., Amin, H., 2024, Information Discovery and Delivery, 52(1), pp. 114-122, 10
  6. Identifying the influence of obsolescence risk and health beliefs in fitness wearable healthcare technology, Open Access, Authors: Rana, A., Soodan, V., Kumar, A., (...), Gupta, K., Rana, N.P., 2024, Journal of Global Scholars of Marketing Science: Bridging Asia and the World, 34(3), pp. 366-392, 0
  7. The relationship between interactive kiosk design towards usage intention in the National Music Museum of Malaysia, Authors: Abdul Aziz, M.N., Harun, S.N., Baharom, M.K., Kamaruddin, N., Zamin, N., 2024, Museum Management and Curatorship, 39(4), pp. 518-538, 1
  8. Users’ fintech services acceptance: A cross-sectional study on Malaysian Insurance & takaful industry, Open Access, Authors: Hassan, M.S., Islam, M.A., Yusof, M.F., Nasir, H., 2023, Heliyon, 9(11), e21130, 9
  9. MyTelkomsel Application User Acceptance Analysis Using UTAUT 2 Method, Authors: Mu'Min, A., Raharja, P.A., 2023, Proceedings - ICT 2023 - 29th International Conference on Telecommunications: Next-Generation Telecommunications for Digital Inclusion and Universal Access, 0
  10. Unveiling the intention to use e-money: from a merchant’s perspective, Authors: Kurnia, D., Siringoringo, H., Sudaryanto, 2023, International Journal of Electronic Finance, 12(4), pp. 337-349, 0
  11. The Strategy of How to Deeply Integrate Technology and Finance in the Internet Environment, Open Access, Authors: Xu, Y., 2022, Journal of Environmental and Public Health, 2022, 5018160, 4

 

  • 21 Article

The influence of perceived ease of use on the intention to use mobile payment, Setiawan, M., Setyawati, C.Y., Journal of Accounting and Strategic Finance, 2020, 3(1), pp. 18–32

16 Citations

  1. Factors influencing the intention to use e-wallet among generation Z and millennials in the Philippines: An extended technology acceptance model (TAM) approach, Open Access, Authors: Belmonte, Z.J.A., Prasetyo, Y.T., Cahigas, M.M.L., Nadlifatin, R., Gumasing, M.J.J., 2024, Acta Psychologica, 250, 104526, 1
  2. Intention to adopt services by AI avatar: A protection motivation theory perspective, Authors: Park, J., Yun, J., Chang, W., 2024, Journal of Retailing and Consumer Services, 80, 103929, 1
  3. Adoption of SPACE-learning management system in education era 4.0: an extended technology acceptance model with self-efficacy, Open Access, Authors: Sesmiarni, Z., Hoque, M.E., Susanto, P., Islam, M.A., Hendrayati, H., 2024, Frontiers in Education, 9, 1457188
  4. Adoption of e-wallet in the post-pandemic era: A study on Generation X's intention to use e-wallet, Open Access, Authors: Ruslim, T.S., Herwindiati, D.E., Cokki, 2024, Innovative Marketing, 20(2), pp. 267-280
  5. Generation Z's Adoption of E-Wallet: Understanding factors and Implication for Consumptive Behavior, Authors: Nur, T., 2024, 2024 2nd International Conference on Software Engineering and Information Technology, ICoSEIT 2024, pp. 245-250
  6. Developing and Validating a Model for Assessing Autonomous Vehicles Acceptance, Authors: Sun, X.-F., 2024, International Journal of Human-Computer Interaction, 40(18), pp. 5503-5516, 4
  7. Exploring Factors Affecting Users' Behavioral Intention to Adopt Digital Technologies: The Mediating Effect of Social Influence, Authors: Trivedi, S.K., Patra, P., Srivastava, P.R., Kumar, A., Ye, F., 2024, IEEE Transactions on Engineering Management, 71, pp. 13814-13826, 8
  8. An examination on the factors that influence the intention to use chatbots in Malaysia, Open Access, Authors: Hoo, W.C., Ching, K.Y.P., Cheng, A.Y., Saeed, K., Shaznie, A., 2023, International Journal of Management and Sustainability, 12(3), pp. 380-390
  9. Psychological factors affecting potential users' intention to use autonomous vehicles, Open Access, Authors: Huang, T., 2023, PLoS ONE, 18(3 March), e0282915, 7
  10. Study on artificial intelligence (AI) initiatives in e-service delivery systems: a service process perception model, Authors: Gupta, P., Anand, A., Singh, J., Rana, S., Kumar, A., 2023, International Journal of Services Operations and Informatics, 12(4), pp. 344-366, 1
  11. Technology Readiness During the COVID-19 Pandemic: Lessons Learned from Indonesia, Open Access, Authors: Genoveva, Syahrivar, J., Ariestiningsih, E.S., 2023, CommIT Journal, 17(1), pp. 93-102, 1
  12. Analysis of Intention to Use on Pay Later Payment System During COVID-19 Pandemic, Open Access, Authors: Setiawan, A.A., Silaen, Y.E., Andreas, T., Oktavia, T., 2022, International Journal of Emerging Technology and Advanced Engineering, 12(3), pp. 119-129, 2
  13. Attitude toward social media reviews and restaurant visit intention: a Bangladeshi perspective, Authors: Popy, N.N., Bappy, T.A., 2022, South Asian Journal of Business Studies, 11(1), pp. 20-44, 28
  14. Factors influencing the adoption of Cryptocurrency in Jordan: An application of the extended TRA model, Open Access, Authors: Almajali, D.A., Masa’Deh, R., Dahalin, Z.M., 2022, Cogent Social Sciences, 8(1), 2103901, 30
  15. Analyzing of User Attitudes Toward Intention to Use Social Media for Learning, Open Access, Authors: Yuan, D., Rahman, M.K., Issa Gazi, M.A., (...), Hossain, M.M., Akter, S., 2021, SAGE Open, 11(4), 26
  16. Adopting autonomous vehicles: The moderating effects of demographic variables, Authors: Park, J., Hong, E., Le, H.T., 2021, Journal of Retailing and Consumer Services, 63, 102687, 69

 

  • 22 Article

Disclosure on sustainability reports, foreign board, foreign ownership, Indonesia sustainability reporting awards and firm value, Aksan, I., Gantyowati, E., Journal of Accounting and Strategic Finance, 2020, 3(1), pp. 33–51

2 Citations

  1. Corporate governance, financial performance and sustainability disclosure: Evidence from Indonesian energy companies, Open Access, Authors: Mandagie, W.C., Susanto, K.P., Endri, E., Wiwaha, A. 2024, Uncertain Supply Chain Management, 12(3), pp. 1791-1800, 2
  2. DO FINANCIAL PERFORMANCE AND SUSTAINABILITY ACTIVITIES MATTER FOR THE STOCK PERFORMANCE? INVESTIGATING NON-PRIMARY CONSUMER GOODS IN INDONESIA | [O DESEMPENHO FINANCEIRO E AS ATIVIDADES DE SUSTENTABILIDADE IMPORTAM PARA O DESEMPENHO DAS AÇÕES? INVESTIGANDO BENS DE CONSUMO NÃO PRIMÁRIO NA INDONÉSIA], Open Access, Authors: Irhamni, F., Inami, P.F., Fauziah, A.H., (...), Adillatirrusdah, T., Rofii, M. 2024, Revista de Gestao Social e Ambiental, 18(5), e05636, 1

 

  • 23 Article

Understanding Determinants Mobile Accounting App Adoption by Micro, Small, and Medium Enterprise, Kholid, M. N., Alvian, S., Yumewang, Y. K., Tumewang, Y. K., Journal of Accounting and Strategic Finance, 2020, 3(1), pp. 52–70

5 Citations

  1. SUSTAINABLE TECHNOLOGY ADOPTION AND GREEN COMPETITIVE ADVANTAGE: AN EMPIRICAL STUDY OF MSMES IN INDONESIA, Authors: Kusuma, H., Muafi, Kholid, M.N., 2024, Journal of Lifestyle and SDG'S Review, 4(3), e02250
  2. Understanding the Determinants of SMEs Performance: The Role of Technology Adoption and Financial Resources, Authors: Annisa, M., Kholid, M.N., Salsabilla, S., 2024, Studies in Big Data, 159, pp. 199-208
  3. AI’s call: Jordan’s MSMEs answer with intent, Authors: Abaddi, S., 2024, Journal of Entrepreneurship in Emerging Economies, Article in Press, 1
  4. Perceived Covid-19 Risk and E-Wallet Adoption: An Empirical Evidence MSEs of Indonesia, Authors: Riska, L.M., Kholid, M.N., Salsabilla, S., 2023, Studies in Systems, Decision and Control, 216, pp. 961-971, 5
  5. The Effect of External Variables on Mobile Accounting App Adoption by Student Entrepreneurs, Open Access, Authors: Kholid, M.N., Asri, N., 2021, Journal of Small Business Strategy, 31(5), pp. 38-49, 7

 

  • 24 Article

What Most Influence on NPLs in Indonesia? Bank Accounting Perspective with Mars Analysis, Shonhadji, N., Journal of Accounting and Strategic Finance, 2020, 3(2), pp. 136–153

1 Citations

  1. Factors affecting non-performing loans in commercial banks of selected West African countries, Open Access, Authors: Msomi, T.S., 2022, Banks and Bank Systems, 17(1), pp. 1-12, 10

 

  • 25 Article

Supply Chain Management Analysis Using the Business Process Model and Notation in the Midst of COVID-19 Pandemic, Nuzulita, N., Djohan, R.S.A., Roiqoh, S., Journal of Accounting and Strategic Finance, 2020, 3(2), pp. 185–198

3 Citations

  1. Applying information ecological theory to analyse the green supply chain management system in universities, Authors: Wang, Q., Zhang, W., Ma, L., 2024, Expert Systems, 41(5), e13219
  2. Business Process Modeling of the Matawolot Community Convection During the Covid-19 Pandemic, Authors: Kayatun, S.N., Histiarini, A., Ahistasari, A., Wahyudien, M.A.N., Rachmadhani, M.M., 2023, AIP Conference Proceedings, 2702(1), 030014
  3. Technetium-99 process mapping: an end-to-end SCOR and BPMN modelling, Open Access, Authors: Rabarijaona, H., Ndiaye, A.B., 2022, 2022 IEEE 6th International Conference on Logistics Operations Management, GOL 2022,

 

  • 26 Article

The determinant of equity share price and the listed deposit money banks in Nigeria, Oyedokun, G.E., Arotolu, O.A., Vincent, H., Journal of Accounting and Strategic Finance, 2019, pp. 127–142

1 Citations

  1. The sustainable impact of fundamental variables on the equity share pricing of the companies listed in the S&P BSE-30 Index(Book Chapter), Authors: Yadav, S., Sangeeta, 2023, Innovations and Sustainability in Society 5.0, pp. 203-216

 

  • 27 Article

Investigating the Effect of Liquidity, Leverage, Sales Growth and Good Corporate Governance on Financial Distress, Dianova, A., Nahumury, J., Journal of Accounting and strategic Finance, 2019, 2(2), pp. 143–156

9 Citations

  1. Assessing the determinants of corporate environmental investment: a machine learning approach, Authors: Liu, F., Wu, R., Liu, S., Liu, C., Su, M., 2024, Environmental Science and Pollution Research, 31(11), pp. 17401-17416
  2. Determination of Financial Distress in Transportation Equipment Industry: Evidence from Indonesia, Open Access, Authors: Hidayat, W.W., Yuniati, T., 2024, Quality - Access to Success, 25(199), pp. 262-271
  3. Blended Finance in the Health Sector of India, Authors: Rajasulochana, S.R., Nadar, D., 2023, Economic and Political Weekly, 58(25-26), pp. 10-13
  4. Corporate governance and financing risk in Islamic banks in Indonesia, Authors: Mutamimah, M., Saputri, P.L., 2023, Journal of Islamic Accounting and Business Research, 14(3), pp. 436-450, 11
  5. May intellectual capital and corporate governance reduce the probability of financial distress? | [Pueden el capital intelectual y el gobierno corporativo reducir la probabilidad de dificultades financieras?], Open Access, Authors: Nurcahyono, N., Sinarasri, A., Pamungkas, I.D., Hanum, A.N., 2023, Contaduria y Administracion, 70(1), pp. 97-121
  6. Assessment of the relationship between liquidity and unprofitability of companies in preventing their bankruptcy, Open Access, Authors: Poliakov, R., Zayukov, I., 2023, Problems and Perspectives in Management, 21(1), pp. 141-153, 4
  7. Financial Distress, COVID-19 and Listed SMEs: A Multi-methodology Approach, Open Access, Authors: Singh, K., Rastogi, S., 2022, Vision, Article in Press, 7
  8. Profitability as determining factor to anticipate company bankruptcy, Open Access, Authors: Kadarningsih, A., Oktavia, V., Falah, T.R.F., Sari, Y.S., 2021, Estudios de Economia Aplicada, 39(12), 1
  9. The Effect Of Liquidity And Leverage On Financial Distress (Study On Idx Food And Beverage Sub-Sector Manufacturing Companies For The 2015 - 2020 Period), Authors: Octavia, E., Abdu, M., Ginting, A.F., 2021, Review of International Geographical Education Online, 11(6), pp. 643-651

 

  • 28 Article

The association between locus of control and job satisfaction to auditor ethical sensitivity, Gunawan, A., Munari, M., Journal of Accounting and Strategic Finance, 2019, 2(2), pp. 193–207

3 Citations

  1. The effects of situational and dispositional factors on audit quality threatening behaviour: exploring the moderating influence of religiosity, Authors: Liu, S., Sulaiman, N.A., Shahimi, S., 2024, Asian Review of Accounting, 32(4), pp. 667-692
  2. Whistleblowing intentions among external auditors: A study on ethical judgement, locus of control and personal characteristics, Authors: Ahmad, S.A., Taha, F.N.M., Yunos, R.M., Sanusi, Z., 2021, International Journal of Business and Emerging Markets, 13(3), pp. 286-307
  3. Entrepreneurial Personality and Small Business Management: Is there a Narcissist in Every Successful Entrepreneur?(Book), Authors: Leonelli, S., Masciarelli, F., 2020, Entrepreneurial Personality and Small Business Management: Is there a Narcissist in Every Successful Entrepreneur? 1-124, 7

 

  • 29 Article

Accounting Students Perceptions on Factors Affecting Career Choices, Cahyadi, D. D., Andayani, S., Suryaningrum, D. H., Journal of Accounting and Strategic Finance, 2019, 2(2), pp. 170–182

5 Citations

  1. Understanding student's intention to pursue a career: Implications for the accounting profession, Authors: Sondakh, J.J., Tulung, J.E., 2024, Journal of Education and e-Learning Research, 11(3), pp. 632-645
  2. DEVELOPING AGILE LEADERSHIP WITH STATE DEFENSE CHARACTER IN INDONESIA, Open Access, Authors: Dwiridotjahjono, J., Yuhertiana, I., Partoyo, (...), Wijaya, S.Y., Wibawani, S., 2024, Revista de Gestao Social e Ambiental, 18(6), e07493
  3. What Makes Accounting Students Choose their Career? A Case in Indonesian Major Universities, Authors: Prihatiningtias, Y.W., Ecclesia, J., Jaafar, N.I., (...), Djamhuri, A., Atmini, S., 2023, Management and Accounting Review, 22(3), pp. 432-460
  4. Analysis for Employment Preference of Undergraduate Accounting Students in Oman, Open Access, Authors: Mohammed, S., 2021, TEM Journal, 10(2), pp. 825-831, 2
  5. Written communication: the professional competency often neglected in auditing courses, Authors: Irafahmi, D.T., Williams, P.J., Kerr, R., 2021, Accounting Education, 30(3), pp. 304-324, 5

 

  • 30 Article

Does ethical context affect the ethicality related judgement by the observers of earnings management? Kesaulya, F.A., Putri, W., Khairunnisa, Journal of Accounting and Strategic Finance, 2019, 2(2), pp. 107–116

1 Citations

  1. Ethical perception of students on earnings management(Book Chapter), Authors: Rusop, N.A.M., Mohammed, N.F., Sutainim, N.A., 2024, Contemporary Highlights: Risk Navigation in Financial Criminology, pp. 169-180

 

  • 31 Article

The influence of awareness, moral obligations, tax access, service quality and tax sanctions on taxpayer compliance in paying motor vehicle tax, Yunianti, L. N., Putri, N. K., Sudibyo, Y. A., Rafinda, A., Journal of Accounting and Strategic Finance, 2019, 2(1), pp. 1–13

9 Citations

  1. How does tax service quality influence SMEs’ tax compliance in Vietnam? The role of trust and knowledge, Authors: Hoang, H.T., Ho, N.T.T., Ho, L.T.H., Tran, T.D., Au, L.T.N. 2024, eJournal of Tax Research, 22(1), pp. 173-198, 0
  2. Global tax avoidance and evasion: A landscape through insights from a systematic literature review and bibliometric analysis, Open Access, Authors: Sumantri, E., Samudra, A.A., Suradika, A.2024Journal of Infrastructure, Policy and Development, 8(9), 8073, 0
  3. Counterflow riding behavior of motorcyclists: The role of moral obligation and variables in the Theory of Planned Behavior, Open Access, Authors: Sirait, J.N., Santoso, G.A. 2024, IOP Conference Series: Earth and Environmental Science, 1294(1), 012010, 0
  4. The Determining of Taxpayer Compliance in Primary Tax Office Palembang Seberang Ulu and Tax Sanction as Moderating Variable, Authors: Mukhtaruddin, Baroka, V.R., Hidayat, M., Ermadiani, 2023. Review of Economics and Finance, 21, pp. 2160-2171, 0
  5. MSMEs Tax Compliance in Indonesia During Pandemic COVID-19: The Role of Risk Preference as Moderation, Open Access, Authors: Basri, Y.M., Natariasari, R., Devitarika, B. 2023, Journal of Tax Reform, 9(1), pp. 6-18. 5
  6. DETERMINANTS OF TAXPAYER COMPLIANCE IN PAYING MOTOR VEHICLE TAX IN AN EMERGING COUNTRY, Open Access, Authors: Meiryani, Abiyyah, M.E.A., Lindawati, A.S.L., Wahyuningtias, D., Andrian, T. 2022, Corporate Governance and Organizational Behavior Review, 6(2), pp. 24-40, 1
  7. The Influence of Triple Untung (Plus) Program and E-Samsat Implementation Towards Motor Vehicle Tax Compliance During Covid-19 Pandemic, Authors: Sundari, M.D., Kurniawan, N., Permana, S., (...), Salsabila, R., Saadah. 2021, Review of International Geographical Education Online, 11(6), pp. 634-642. 0
  8. TAX REPORTING COMPLIANCE DURING COVID-19 TIME IN DALANG VILLAGE, Authors: Bhegawati, D.A.S., Dicriyani, N.L.G.M. 2021, Academy of Accounting and Financial Studies Journal, 25(Special Issue 2), pp. 1-11, 1
  9. Tax Awareness Among Students from Higher Learning Institutions in Malaysia: Education Area as A Moderator, Authors: Sanusi, S., Abdullah, N.H.N., Chin, L.T., Rastam, F., Rozzani, N. 2021, International Journal of Economics and Management, 15(1), pp. 89-102, 1

 

  • 32 Article

Student perceptions of fraud and whistleblowing based on gender, Agustina, R., Pertiwi, D., Zutiasari, I., Ardiana, M., Journal of Accounting and Strategic Finance, 2019, 2(2), pp. 183–192

1 Citations

  1. The courage of whistleblowing of prospective accountants: evidence from Saudi Arabia, Authors: Ebaid, I.E.-S. Journal of Applied Research in Higher Education, 15(3), pp. 713-730, 2

 

  • 33 Article

Concept of accounting information system and management control system to improve company performance, Fitriyani, F.Y., Journal of Accounting and Strategic Finance, 2019, 2(1), pp. 82–92

1 Citations

  1. Computerized accounting information systems: An application of task technology fit model for microfinance, Open Access, Authors: Wijayanti, P., Mohamed, I.S., Daud, D. 2024, International Journal of Information Management Data Insights, 4(1), 100224, 2

 

  • 34 Article

The influence of ownership structure, asset structure, and earning volatility on debt policy in Indonesia (Study in Pharmaceutical Companies in Indonesia Stock Exchange), Anwar, S., Journal of Accounting and Strategic Finance, 2019, 1, pp. 93–106

1 Citations

  1. The effect of financial policy and capital assets on firm performance: evidence from service companies listed on the Amman Stock Exchange, Open Access, Authors: Soda, M.Z., Oroud, Y., Makhlouf, M.H., 2021, Accounting, 7(4), pp. 917-924, 4

 

  • 35 Article

Implementation of good governance, utilization of information technology and reliability of government financial statement, Jauhari, H., Sari, Y., Dewata, E., Journal of Accounting and Strategic Finance, 2019, 2(2), pp. 117–126

4 Citations

  1. From failure to success: a framework for successful deployment of Industry 4.0 principles in the aerospace industry, Open Access, Authors: Gupta, S., Joshi, D., Jagtap, S., (...), Raut, R., Narkhede, B., 2024, International Journal of Industrial Engineering and Operations Management, 6(4), pp. 277-298, 2
  2. The impression of information system internalization on the sustainability of the quality of financial reports and their impact on local government performance, Open Access, Authors: Karim, F., Laupe, S., Zahra, F., Latowale, I., 2023, International Journal of Public Policy and Administration Research, 10(3), pp. 87-98,
  3. THE EFFECTS OF INFORMATION TECHNOLOGY ADOPTION ON THE FINANCIAL REPORTING: MODERATING ROLE OF AUDIT RISK, Authors: Hadi, A.H., Ali, M.N., Al-shiblawi, G.A.K., Flayyih, H.H., Talab, H.R., 2023, International Journal of Economics and Finance Studies, 15(1), pp. 47-63, 23
  4. Macro-economic Factors Influencing Tourism Entrepreneurship: The Case of Kazakhstan, Authors: Tleuberdinova, A., Shayekina, Z., Salauatova, D., Pratt, S., 2021, Journal of Entrepreneurship, 30(1), pp. 179-209, 25

 

  • 36 Article

Cost Control and Profitability of Selected Manufacturing Companies in Nigeria, Oyedokun, G. E., Tomomewo, A. O., Owolabi, S. A., Journal of Accounting and Strategic Finance, 2019, 2(1), pp. 14–33

1 Citations

  1. Techno-economic Evaluation of Biodiesel Production from Edible Oil Waste via Supercritical Methyl Acetate Transesterification, Open Access. Authors: Nandiyanto, A.B.D., Soegoto, E.S., Maulana, S.A., (...), Ragadhita, R., Luckyardi, S. 2022, Nigerian Journal of Technological Development, 19(4), pp. 332-341, 3

 

  • 37 Article

Analysis of strategy positioning, segmenting, institutional image and service quality on service purchase decisions (case study at Muhammadiyah Elementary School 18 Surabaya), Winarsih, Y., Harwiki, W., Journal of Accounting and Strategic Finance, 2018, 1(1), pp. 69–81

1 Citations

  1. Effects of quality of higher education on student satisfaction and the institutional image, Authors: Kalam, A., Hossain, A., 2023, International Journal of Business Innovation and Research, 31(4), pp. 471-492

 

  • 38 Article

Effect of rupiah exchange rate, GDP growth, and Dow Jones index on composite stock price in Indonesia Stock Exchange, Oktavia, S., Handayani, W., Journal of Accounting and Strategic Finance, 2018, 1(1), pp. 23–32

2 Citations

  1. Forecasting the Composite Stock Price Index in Pandemic Covid-19 in Indonesia using ARDL(p,q) Model, Authors: Miftahuddin, Adila, N.H., Dilla, P.P., Indriyani, C.F., Gunawan, E., 2023, AIP Conference Proceedings, 2975(1), 080003
  2. EARLY WARNING SIGNS OF FINANCIAL DISTRESS USING RANDOM FOREST AND LOGIT MODEL, Open Access, Authors: Budhidharma, V., Sembel, R., Hulu, E., Ugut, G., 2023, Corporate and Business Strategy Review, 4(4), pp. 69-88

 

  • 39 Article

The effect of organizational, individual, and demographic factors on the Whistleblowing intention, Bernawati, Y., Napitupulu, G., Journal of Accounting and Strategic Finance, 2018, 1(1), pp. 1–12

1 Citations

  1. To Blow or Not to Blow the Whistle? An Islamic Framework, Authors: El-Bassiouny, D., Kotb, A., Elbardan, H., El-Bassiouny, N., 2023, Journal of Business Ethics, 187(2), pp. 385-404, 3

 

  • 40 Article

Unleashing creative performance accounting students, Yuhertiana, I., JASF Journal of Accounting and Strategic Finance, 2023, 6(1), pp. 156–171

1 Citations

  1. Creative performance of lecturers in post-pandemic COVID 19: evidence from Indonesia Open Access Authors: Yuhertiana, I., Izaak, W.C., Rahmawati, A., Sucahyati, D. Cogent Education 11(1),2369974

 

  • 41 Article

Earning Management Analysis before and after Implementation of International Financial Reporting Standards (IFRS): Empirical Study of Automotive and Components Companies Registered on the IDX, Purwanti, A., Utama, I.W.W., Journal of Accounting and Strategic Finance, 2018, 1(1), pp. 45–56

1 Citations

  1. IFRS compliance, corporate governance and financial reporting quality of GSE-listed non-financial firms, Open Access, Authors: Mbir, D.E.G., Agyemang, O.S., Tackie, G., Abeka, M.J. 2020, Cogent Business and Management, 7(1), 1759856, 20

 

  • 42 Article

Factors influencing the stock price of banking companies in the Indonesia stock exchange, Perdana, M.K., Adriana, C.H., Journal of Accounting and Strategic Finance, 2018, 1(1), pp. 57–68

3 Citations

  1. Financial Indicators Shaping Share Price Movement: Insight from the Dhaka Stock Exchange SME Board, Open Access, Authors: Ahammed, M.Y., Chowdhury, M.A.H., Rahman, M.T., Tazminur, S., 2024, International Journal of Economics and Financial Issues, 14(6), pp. 267-272
  2. Board Characteristics and Bank Stock Performance: Empirical Evidence from the MENA Region, Open Access, Authors: Awad, A.B., Gharios, R., Abu Khalaf, B., Seissian, L.A., 2024, Risks, 12(5), 81, 3
  3. Artificial Intelligence and Financial Markets in Smart Cities, Authors: Nikouei, M.A., Darvazeh, S.S., Amiri, M., 2021, Advanced Sciences and Technologies for Security Applications, pp. 313-332

 

  • 43 Article

The compliance of motor vehicle taxpayers: An experimental research, Nahumury, J., Utama, I. W. W., Suryaningrum, D. H., Journal of Accounting and Strategic Finance, 2018, 1(2), pp. 163–176

1 Citations

  1. DETERMINANTS OF TAXPAYER COMPLIANCE IN PAYING MOTOR VEHICLE TAX IN AN EMERGING COUNTRY, Open Access, Authors: Meiryani, Abiyyah, M.E.A., Lindawati, A.S.L., Wahyuningtias, D., Andrian, T. 2022, Corporate Governance and Organizational Behavior Review, 6(2), pp. 24-40, 1

 

  • 44 Article

The effect of disclosure of sustainability report on financial distress with company performance as intervening variables, Oktarina, D., Journal of Accounting and Strategic Finance, 2018, 1(2), pp. 109–121

2 Citations

  1. Sustainability Report and Financial Performance: Evidence from Mining Companies in Indonesia, Open Access, Authors: Rahim, S., Safitra, H., Putra, A.H.P.K., 2024, International Journal of Energy Economics and Policy, 14(1), pp. 673-685, 1
  2. DO FINANCIAL PERFORMANCE AND SUSTAINABILITY ACTIVITIES MATTER FOR THE STOCK PERFORMANCE? INVESTIGATING NON-PRIMARY CONSUMER GOODS IN INDONESIA | [O DESEMPENHO FINANCEIRO E AS ATIVIDADES DE SUSTENTABILIDADE IMPORTAM PARA O DESEMPENHO DAS AÇÕES? INVESTIGANDO BENS DE CONSUMO NÃO PRIMÁRIO NA INDONÉSIA], Open Access, Authors: Irhamni, F., Inami, P.F., Fauziah, A.H., (...), Adillatirrusdah, T., Rofii, M., 2024, Revista de Gestao Social e Ambiental, 18(5), e05636, 1

 

  • 45 Article

The Comprehensive Model of Whistle-Blowing, Forensic Audit, Audit Investigation, and Fraud Detection, Mamahit, A. I., Urumsah, D., Journal of Accounting and Strategic Finance, 2018, 1(2), pp. 153–162

3 Citations

  1. Spotlight on Corporate Fraud: How Is Takaful Insurance Stability Affected by Its Disclosure?, Open Access, Authors: Hemrit, W., Belgacem, I., 2024, Risks, 12(9), 145
  2. Forensic accounting research around the world, Authors: Ozili, P.K., 2023, Journal of Financial Reporting and Accounting, Article in Press, 3
  3. THE EFFECTIVENESS OF INTERNAL AUDIT PROCESS AND TEAM IN DETECTING THE FINANCIAL AND ADMINISTRATIVE CORRUPTION IN THE IRAQI PUBLIC SECTOR, Authors: Ibrahim, M.A., Al-Haidari, W.H.S., 2022, International Journal of Economics and Finance Studies, 14(3), pp. 211-226, 1