Vol. 15 No. 1 (2025): January-June 2025

Despite encountering several technical challenges with our OJS, we are proud to announce the publication of Volume 15 Number 1 of 2025. This issue addresses several topics that delve into environmental, social, and governance dimensions. Additionally, certain articles investigate research pertaining to business, cooperative initiatives, and fraud within the Indonesian context. A noteworthy feature of this issue is the inclusion of a song "Sluku-sluku Bathok" in the Javanese language, which serves as a source of inspiration for accounting education. This topic has the potential to motivate other researchers to highlight the distinctiveness of Indonesia's cultural diversity and social structure as a foundation for innovative practices in accounting development within the country.

Published: 2025-06-02

Front Matter Vol 15 No 1 2025

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DOI : 10.14414/tiar.v15i1.5319

Abstract View : 28

PDF downloads: 13

Articles

The Effect of ESG Practices on Profitability Through Liquidity and Financial Constraints as Moderating Variables

Entis Sutisna ⁽¹⁾, Kautsar Riza Salman ⁽²⁾

(1) Universitas Yapis Papua, Indonesia ,

(2) Universitas Hayam Wuruk Perbanas, Surabaya, Indonesia

1-7
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DOI : 10.14414/tiar.v15i1.4677

Abstract View : 104

PDF downloads: 65
Supervisory Function and Corporate Tax Policy: Gender Analysis

Deden Tarmidi ⁽¹⁾, Agustin Fadjarenie ⁽²⁾, Noor Hazlina Ahmad ⁽³⁾, Erna Sofriana Imaningsih ⁽⁴⁾, Sri Marti Pramudena ⁽⁵⁾

(1) Universitas Mercu Buana Jakarta, Indonesia ,

(2) Universitas Mercu Buanma Jakarta, Indonesia ,

(3) School of Management, Universiti Sains Malaysia, Malaysia ,

(4) Universutas Mercu Buana Jakarta, Indonesia ,

(5) Unibversitas Mercu Buana Jakarta, Indonesia

8-20
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DOI : 10.14414/tiar.v15i1.4759

Abstract View : 40

PDF downloads: 10
Cooperatives Research Trends in Indonesia: A Systematic Literature Review

Hari Sulistiyo ⁽¹⁾, Nugraha Nugraha ⁽²⁾, Nanu Hasanuh ⁽³⁾, Sri Suartini ⁽⁴⁾, Gusganda Suria Manda ⁽⁵⁾, Solihin Sidik ⁽⁶⁾, Carolyn Lukita ⁽⁷⁾

(1) Universitas Singaperbangsa Karawang, Karawang, Indonesia, Indonesia ,

(2) Universitas Pendidikan Indonesia, Bandung, Indonesia, Indonesia ,

(3) Universitas Singaperbangsa Karawang, Karawang, Indonesia, Indonesia ,

(4) Universitas Singaperbangsa Karawang, Karawang, Indonesia, Indonesia ,

(5) Universitas Singaperbangsa Karawang, Karawang, Indonesia, Indonesia ,

(6) Universitas Singaperbangsa Karawang, Karawang, Indonesia, Indonesia ,

(7) Universitas Singaperbangsa Karawang, Indonesia

21-36
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DOI : 10.14414/tiar.v15i1.4858

Abstract View : 51

PDF downloads: 88
The Behavioral Finance of the Digital Gold Market: Heuristics, Overconfidence Bias, and Market Sentiment

Agung Pangestu Prihanto ⁽¹⁾, Asep Risman ⁽²⁾

(1) Universitas Mercu Buana, Indonesia ,

(2) Universitas Mercu Buana, Indonesia

37-46
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DOI : 10.14414/tiar.v15i1.4882

Abstract View : 72

PDF downloads: 40
Survival Analysis: The Impact of Key Factors on Financial Distress and Longevity of Real Estate Firms Listed on the Indonesia Stock Exchange

Sri Dwi Ari Ambarwati ⁽¹⁾, Slamet Trisno Haryono ⁽²⁾, Ida Ayu Fatmayuni ⁽³⁾, Gunawan Nusanto ⁽⁴⁾, Agus Sukarno ⁽⁵⁾

(1) Universitas Pembangunan Nasional Veteran Yogyakarta, Indonesia ,

(2) Universitas Pembangunan Nasional Veteran Yogyakarta, Indonesia ,

(3) Universitas Slamet Riyadi Surakarta, Indonesia ,

(4) Universitas Pembangunan Nasional Veteran Yogyakarta, Indonesia ,

(5) Universitas Pembangunan Nasional Veteran Yogyakarta, Indonesia

47-58
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DOI : 10.14414/tiar.v15i1.4917

Abstract View : 49

PDF downloads: 23
Formulating an Accounting Education Objectives Concept: Based on The Sluku-Sluku Bathok Song

Binti Shofiatul Jannah ⁽¹⁾, Alvien Gunawan ⁽²⁾, Titik Agus Setiyaningsih ⁽³⁾, Ni Made Intan Priliandani ⁽⁴⁾

(1) UIN Sunan Ampel Surabaya, Indonesia ,

(2) Universitas Maarif Hasyim Latif, Sidoarjo, Indonesia ,

(3) Universitas Muhammadiyah Jakarta, Indonesia ,

(4) Universitas Warmadewa Denpasar, Indonesia

59-70
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DOI : 10.14414/tiar.v15i1.5115

Abstract View : 37

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Business, Management, and Accounting Research Recommendation

Damara Ardelia Kusuma Wardani ⁽¹⁾, Fritzy Vasya Anandiva ⁽²⁾, Iman Harymawan ⁽³⁾, I Wayan Kartana ⁽⁴⁾, Mohammad Nasih ⁽⁵⁾

(1) Department of Accountancy, Faculty of Economy and Business, Universitas Airlangga, Indonesia ,

(2) Department of Accountancy, Faculty of Economy and Business, Universitas Airlangga, Indonesia ,

(3) Department of Accountancy, Faculty of Economy and Business, Universitas Airlangga, Indonesia ,

(4) Department of Accountancy, Universitas Warmadewa, Denpasar, Indonesia ,

(5) Department of Accountancy, Faculty of Economy and Business, Universitas Airlangga, Indonesia

71-84
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DOI : 10.14414/tiar.v15i1.5127

Abstract View : 25

PDF downloads: 45
Revisiting Fraud Theories in Indonesian Context: A Systematic and Critical Literature Analysis

Ida Kristiana ⁽¹⁾, Nabila Syaharani Selima ⁽²⁾, Doddy Setiawan ⁽³⁾

(1) Universitas Muhammadiyah Semarang, Indonesia ,

(2) Universitas Sebelas Maret Surakarta, Indonesia ,

(3) Universitas Sebelas Maret Surakarta, Indonesia

85-98
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DOI : 10.14414/tiar.v15i1.5021

Abstract View : 57

PDF downloads: 52
ESG Performance during Financial Performance and Reporting Quality Shortfalls: Proving Signaling Theory in Indonesia

Firdaus Kurniawan ⁽¹⁾, Albertus Henri Listyanto Nugroho ⁽²⁾

(1) Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia ,

(2) Department of Accounting, Faculty of Business, Universitas Kristen Duta Wacana, Indonesia

99110
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DOI : 10.14414/tiar.v15i1.5246

Abstract View : 173

PDF downloads: 118
Cogito Ergo Sum: Understanding the Professional Skepticism of Government Internal Auditors

Fakhmol Risepdo ⁽¹⁾, Erina Sudaryati ⁽²⁾

(1) Faculty of Economy and Business, Universitas Airlangga, Indonesia ,

(2) Faculty of Economy and Business, Universitas Airlangga, Indonesia

111-124
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DOI : 10.14414/tiar.v15i1.5291

Abstract View : 37

PDF downloads: 24