Vol. 13 No. 1 (2023): January - June 2023

We are pleased to present the latest edition of our journal, featuring interesting and informative articles. In this edition, we cover a variety of relevant and engaging topics, including a study on the nyogug pendhalungan culture. This culture is unique to Indonesia and is used as a lens to view accounting practices in the country. Other articles include topics on the corporate life cycle, the performance of Islamic banks, green accounting, and much more. We hope that these articles will provide valuable insights and enhance your understanding of the various topics discussed.

Published: 2022-09-05

Front Matter The Indonesian Accounting Review Vol 13 No 1
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Abstract View : 57
PDF downloads: 66

Articles

Cultural reality of nyogug pendhalungan: social unearned revenues (ethnososiology pendhalungan approach)
Whedy Prasetyo ⁽¹⁾, Akhmad Toha ⁽²⁾
(1) Jember University, Indonesia ,
(2) Jember University, Indonesia
1-19
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DOI : 10.14414/tiar.v13i1.2858
Abstract View : 263
PDF downloads: 151
Firm life cycle and financial distress: working capital strategy as moderation
Puspita Sari ⁽¹⁾, Iffah Zatil Ismah ⁽²⁾
(1) Universitas Airlangga, Indonesia ,
(2) Universitas Airlangga, Indonesia
21-34
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DOI : 10.14414/tiar.v13i1.2992
Abstract View : 656
Data Sampel downloads: 0 PDF downloads: 332
Antecedents and consequences of islamic bank performance based on the maqashid sharia index
Kautsar Riza Salman ⁽¹⁾
(1) University of Hayam Wuruk Perbanas, Indonesia
35-47
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DOI : 10.14414/tiar.v13i1.3015
Abstract View : 291
PDF downloads: 108
The effect of implementing green accounting on the environmental performance of cement, energy, and mining companies in Indonesia
Fransisca Melenia ⁽¹⁾, Aisa Tri Agustini ⁽²⁾, Hendrawan Santosa Putra ⁽³⁾
(1) University of Jember, Indonesia ,
(2) University of Jember, Indonesia ,
(3) University of Jember, Indonesia
49-60
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DOI : 10.14414/tiar.v13i1.3135
Abstract View : 1232
PDF downloads: 635
Strategies affecting sustainable financial performance (A case study on southeast asian companies)
Ellice Josephine Ongkodjojo ⁽¹⁾, Juniarti Juniarti ⁽²⁾
(1) PETRA CHRISTIAN UNIVERSITY ,
(2) PETRA CHRISTIAN UNIVERSITY, Indonesia
61-78
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DOI : 10.14414/tiar.v13i1.3181
Abstract View : 404
PDF downloads: 227
A study of information asymmetry in financial research
Juli Riyanto Tri Wijaya ⁽¹⁾, Eliada Herwiyanti ⁽²⁾
(1) Universitas Jenderal Soedirman, Indonesia ,
(2) Universitas Jenderal Soedirman, Indonesia
79-89
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DOI : 10.14414/tiar.v13i1.2935
Abstract View : 347
PDF downloads: 179
The behavioral finance of MSMEs in the advancement of financial inclusion and financial technology (Fintech)
Asep Risman ⁽¹⁾, Anees Janee Ali ⁽²⁾, Mochamad Soelton ⁽³⁾, Indra Siswanti ⁽⁴⁾
(1) Universitas Mercu Buana, Indonesia ,
(2) School of Management, Universiti Sains Malaysia, Malaysia ,
(3) Universitas Mercu Buana, Indonesia ,
(4) Universitas Mercu Buana, Indonesia
91-101
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DOI : 10.14414/tiar.v13i1.3213
Abstract View : 912
PDF downloads: 351
New accounting ideology as the efforts of preventing the fraudulent financial reporting
Nanang Shonhadji ⁽¹⁾
(1) ID Scopus 57191188075, Universitas Hayam Wuruk Perbanas, Surabaya, Indonesia
103-113
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DOI : 10.14414/tiar.v13i1.3263
Abstract View : 309
Untitled downloads: 0 PDF downloads: 183
Accountability of village fund management during the covid-19 pandemic (Study on village government in Dayun District, Siak Regency)
Sahala Purba ⁽¹⁾, Junika Napitupulu ⁽²⁾, Andro Siregar ⁽³⁾
(1) universitas methodist indonesia, Indonesia ,
(2) universitas methodist indonesia ,
(3) universitas methodist indonesia
115-131
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DOI : 10.14414/tiar.v13i1.3258
Abstract View : 339
Untitled downloads: 0 PDF downloads: 211
Sustainability report disclosure level: evidence from telecommunications companies in indonesia and malaysia
Puteri Alfarisa ⁽¹⁾, Mohammad Nasih ⁽²⁾, Iman Harymawan ⁽³⁾, Khairul Anuar Kamarudin ⁽⁴⁾
(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) University of Wollongong in Dubai, Dubai, United Arab Emirates
133-143
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DOI : 10.14414/tiar.v13i1.2569
Abstract View : 547
PDF downloads: 259