Vol. 14 No. 2 (2023): AKRUAL: Jurnal Akuntansi

Articles

• From Counting Wars to Accounting for Peace: Implications for Economic Growth in Nigeria

  Wisdom Okere,  Accounting Department, Bells University of Technology,  Nigeria

  Oluwakemi Towolawi,  Accounting Department, Bells University of Technology,  Nigeria

  Cynthia Uloma Okere,  Accounting Department, Bells University of Technology,  Nigeria

  148-160

  DOI : https://doi.org/10.26740/jaj.v14n2.p148-160
  Abstract views: 307 , PDF downloads: 441

  • PDF

• Corporate Governance and Sustainability Report in Indonesia: Systematic Literature Review Approach

  Rochmawati Daud,  Accounting Department, Faculty of Economics, Universitas Sriwijaya,  Indonesia

  Inten Meutia,  Accounting Department, Faculty of Economics, Universitas Sriwijaya,  Indonesia

  Shelly F Kartasari,  Accounting Department, Faculty of Economics, Universitas Sriwijaya,  Indonesia

  Emylia Yuniarti,  Accounting Department, Faculty of Economics, Universitas Sriwijaya,  Indonesia

  161-175

  DOI : https://doi.org/10.26740/jaj.v14n2.p161-175
  Abstract views: 2069 , PDF downloads: 2067

  • PDF

• Dynamic Capabilities and Hospital Performance: Perception Study of the NU Hospital Directors in East Java

  Saiful Anam,  Accounting Department, Faculty of Economics and Business, Universitas Airlangga,  Indonesia

  Soegeng Sutejo,  Accounting Department, Faculty of Economics and Business, Universitas Airlangga,  Indonesia

  Muhammad Nafik Hadi Ryandono,  Accounting Department, Faculty of Economics and Business, Universitas Airlangga,  Indonesia

  176-190

  DOI : https://doi.org/10.26740/jaj.v14n2.p176-190
  Abstract views: 238 , PDF downloads: 370

  • PDF

• Tunneling Control and Good Corporate Governance to Improve State-Owned Enterprises Performance

  Siti Arifah,  Accounting Department, Faculty of Economics, Universitas Tidar,  Indonesia

  Rahmawati Rahmawati,  Accounting Department, Faculty of Economics and Business, Universitas Sebelas Maret,  Indonesia

  Agung Nur Probohudono,  Accounting Department, Faculty of Economics and Business, Universitas Sebelas Maret,  Indonesia

  Setianingtyas Honggowati,  Accounting Department, Faculty of Economics and Business, Universitas Sebelas Maret,  Indonesia

  Sri Hartoko,  Accounting Department, Faculty of Economics and Business, Universitas Sebelas Maret,  Indonesia

  Sri Murni,  Accounting Department, Faculty of Economics and Business, Universitas Sebelas Maret,  Indonesia

  Kiswanto Kiswanto,  Accounting Department, Faculty of Economics, Universitas Negeri Semarang,  Indonesia

  191-202

  DOI : https://doi.org/10.26740/jaj.v14n2.p191-202
  Abstract views: 423 , PDF downloads: 668

  • PDF

• Does Board Gender Diversity Affect Accounting Conservatism and Financial Performance?

  Sarwenda Biduri,  Accounting Department, Faculty of Business, Law and Social Sciences, Universitas Muhammadiyah Sidoarjo,  Indonesia

  Eny Maryanti,  Accounting Department, Faculty of Business, Law and Social Sciences, Universitas Muhammadiyah Sidoarjo,  Indonesia

  Essa Ries Ahmed,  Turkey

  Nurasik,  Accounting Department, Faculty of Business, Law and Social Sciences, Universitas Muhammadiyah Sidoarjo,  Indonesia

  203-218

  DOI : https://doi.org/10.26740/jaj.v14n2.p203-218
  Abstract views: 803 , PDF downloads: 991

  • PDF

• Determinants of the Reliability of SKPD Financial Statements

  Haryanto Haryanto,  Accounting Department, Faculty of Economics and Business, Universitas Diponegoro,  Indonesia

  219-233

  DOI : https://doi.org/10.26740/jaj.v14n2.p219-233
  Abstract views: 516 , PDF downloads: 710

  • PDF

• Do Earnings Management and Audit Committee Have an Effect on the Firm Value?

  Dudi Pratomo,  School of Economics and Business, Universitas Telkom,  Indonesia

  Daniel Adventheo Sudibyo,  School of Economics and Business, Universitas Telkom,  Indonesia

  234-247

  DOI : https://doi.org/10.26740/jaj.v14n2.p234-247
  Abstract views: 916 , PDF downloads: 1133

  • PDF

• Dividends Policy during the Financial Crisis: Is Ownership Structure and Corporate Governance Important?

  Sri Handini,  Management Department, Faculty Economics and Business, Universitas Dr. Soetomo Surabaya,  Indonesia

  248-261

  DOI : https://doi.org/10.26740/jaj.v14n2.p248-261
  Abstract views: 316 , PDF downloads: 453

  • PDF

• Innovation and Firm Performance in Indonesian Companies: Is Management Experience Important?

  Suwandi Suwandi,  Accounting Department, Faculty of Economics and Business, Universitas Airlangga,  Indonesia

  Bambang Tjahjadi,  Accounting Department, Faculty of Economics and Business, Universitas Airlangga,  Indonesia

  Ardiyanto Ardiyanto,  Accounting Department, Faculty of Economics and Business, Universitas Airlangga,  Indonesia

  262-275

  DOI : https://doi.org/10.26740/jaj.v14n2.p262-275
  Abstract views: 409 , PDF downloads: 505

  • PDF

• Web-Based Non-Profit Organization Accounting Information System Reconstruction

  Ivonne Helena Putong,  Accounting Department, Politeknik Negeri Manado,  Indonesia

  Antonius Manginsela,  Electrical Engineering, Politeknik Negeri Manado,  Indonesia

  Joseph Nugraha Tangon,  Accounting Department, Politeknik Negeri Manado ,  Indonesia

  276-287

  DOI : https://doi.org/10.26740/jaj.v14n2.p276-287
  Abstract views: 303 , PDF downloads: 515

  • PDF