Vol. 12 No. 1 (2022): January - June 2022
This journal issue contains various articles exploring current topics in finance, accounting, and management. There is an article that highlights the character Semar, a popular figure in puppet shadow performance. Semar is described as a religious, strong, and wise teacher and leader. His behavior reflects the overall human capacity, both in thinking and in choosing an action or decision. This story inspired research on the ethical behavior of accountants. Other articles cover various aspects, from the application of blockchain technology in the capital market to an analysis of the social responsibility of Islamic companies. The journal also presents research on village financial management, management accounting, digital financial reporting, and factors influencing underpricing in initial public offerings (IPOs). With contributions from leading researchers, this journal aims to provide in-depth and relevant insights for academics, practitioners, and stakeholders in accounting in Indonesia.
