Vol. 14 No. 1 (2022): April Edition

The articles in this issue were influenced by authors from Indonesia. Furthermore, the topics mostly discussed were Financial Accounting, Auditing, and Accounting Information System. We kindly invite you to read several of our articles

DOI: https://doi.org/10.23969/jrak.v14i1

Published: 2022-04-04

Full Issue

Articles

POST-TAX CHANGE RATES: PERCEPTIONS OF MSME IN BREBES DISTRICT IN TAX RATES

Ghea Dwi Rahmadiane

1-6
- pdf
NET BENEFITS OF USING ZAHIR ACCOUNTING SOFTWARE IN THE USER'S PERSPECTIVE

Ayu Ningtiyas, Emmy Indrayani

7-15
- pdf
THE IMPACT OF FINANCIAL TECHNOLOGY ON THE DEVELOPMENT OF FINANCIAL INCLUSION ON MSME

Arie Pratania Putri, Vincent Tiovandy, Jovita Zefanya Stephanie Kawijaya, Rhonetta Sandy

16-21
- Pdf
FINANCIAL LEVERAGE AND IDIOSYNCRATIC RISK IN INDONESIA: DOES INTEGRATED REPORTING MATTER?

Much. Rizal P. Geno, Amrie Firmansyah, Dani Kharismawan Prakosa, Ahmad Surya Widyansyah

22-31
- Pdf
EXAMINING EARNINGS MANAGEMENT AND FIRM AGE: A QUANTITATIVE COMPARATIVE STUDY

Ruth Samantha Hamzah, Efva Octavina Donata Gozali, Nur Khamisah

32-40
- Pdf
MASTER-D W-MOOC PLATFORM BASED MEDIA AS AN ONLINE LEARNING SOLUTION FOR DYSLEXIC ACCOUNTING STUDENTS

Aldi Adi Pratama, Hans Pangaribuan, I Gede Yoga Widnyana, Sifa Hardiyati Fatikha, Warista Yessy Sakinah, Ratih Pratiwi

41-54
- Pdf
THE EFFECT OF OWNERSHIP STRUCTURE ON FINANCIAL DISTRESS: EVIDENCE IN INDONESIAN MANUFACTURING COMPANIES

Lintang Santoso, Yeterina Widi Nugrahanti

55-64
- Pdf
GREEN ACCOUNTING BASED ON UNIVERSITY SOCIAL RESPONSIBILITY: UNDERSTANDING AND CONCERN IN APPLICATION

Novira Sartika, Muhammad Luhtfi Iznillah

65-74
- Pdf
FRAUD IN ACCOUNTING: SURVEYS ON HOTELS IN BANDUNG

Fenny Julianty, Rapina, Santy Setiawan, Hayu Puspita Sari Ndaru

75-82
- Pdf
FINANCIAL REPORTING FRAUD ANALYSIS FROM THE PERSPECTIVE OF THE PENTAGON FRAUD

Nabila Fikri Syafira, Cahyaningsih

83-91
- Pdf
AGENCY PROBLEM ANALYSIS FROM COMMITTEE AND OWNERSHIP STRUCTURES

Bayu Indra Setia, Erik Syawal Alghifari, Nugraha, Maya Sari

92-100
- Pdf
MSME PERFORMANCE EFFECTIVENESS DURING COVID 19 PANDEMIC PERIOD

Hariadi, Fitri Humairoh, Desmiyawati, Nur Azlina

101-106
- Pdf
FACTORS AFFECTING THE QUALITY OF ACCOUNTING INFORMATION: THE ROLE OF ACCOUNTING INFORMATION SYSTEMS

Riska Evi Yanti, Caecilia Widi Pratiwi

107-114
- Pdf
FINANCIAL REPORTING MANIPULATION ON MINING COMPANIES IN INDONESIA: FRAUD DIAMOND THEORY APPROACH

Atiek Sri Purwati, Yonathan Daya Persada, Roni Budianto, Eko Suyono, Sofiatul Khotimah

115-121
- Pdf
DETERMINANTS OF SUSTAINABLE FINANCE IN BANKING INDUSTRY

Humaira Uswatun Hasanah, Sistya Rachmawati, Etty Murwaningsari

122-130
- Pdf

Vol. 14 No. 1 (2022): April Edition

Full Issue

Articles

POST-TAX CHANGE RATES: PERCEPTIONS OF MSME IN BREBES DISTRICT IN TAX RATES

NET BENEFITS OF USING ZAHIR ACCOUNTING SOFTWARE IN THE USER'S PERSPECTIVE

THE IMPACT OF FINANCIAL TECHNOLOGY ON THE DEVELOPMENT OF FINANCIAL INCLUSION ON MSME

FINANCIAL LEVERAGE AND IDIOSYNCRATIC RISK IN INDONESIA: DOES INTEGRATED REPORTING MATTER?

EXAMINING EARNINGS MANAGEMENT AND FIRM AGE: A QUANTITATIVE COMPARATIVE STUDY

MASTER-D W-MOOC PLATFORM BASED MEDIA AS AN ONLINE LEARNING SOLUTION FOR DYSLEXIC ACCOUNTING STUDENTS

THE EFFECT OF OWNERSHIP STRUCTURE ON FINANCIAL DISTRESS: EVIDENCE IN INDONESIAN MANUFACTURING COMPANIES

GREEN ACCOUNTING BASED ON UNIVERSITY SOCIAL RESPONSIBILITY: UNDERSTANDING AND CONCERN IN APPLICATION

FRAUD IN ACCOUNTING: SURVEYS ON HOTELS IN BANDUNG

FINANCIAL REPORTING FRAUD ANALYSIS FROM THE PERSPECTIVE OF THE PENTAGON FRAUD

AGENCY PROBLEM ANALYSIS FROM COMMITTEE AND OWNERSHIP STRUCTURES

MSME PERFORMANCE EFFECTIVENESS DURING COVID 19 PANDEMIC PERIOD

FACTORS AFFECTING THE QUALITY OF ACCOUNTING INFORMATION: THE ROLE OF ACCOUNTING INFORMATION SYSTEMS

FINANCIAL REPORTING MANIPULATION ON MINING COMPANIES IN INDONESIA: FRAUD DIAMOND THEORY APPROACH

DETERMINANTS OF SUSTAINABLE FINANCE IN BANKING INDUSTRY

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