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

 

Articles

Whedy Prasetyo, Akhmad Toha
1-19
Cultural reality of nyogug pendhalungan: social unearned revenues (ethnososiology pendhalungan approach)
DOI: 10.14414/tiar.v13i1.2858
PDF
Puspita Sari, Iffah Zatil Ismah
21-34
Firm life cycle and financial distress: working capital strategy as moderation
DOI: 10.14414/tiar.v13i1.2992
PDF
Kautsar Riza Salman
35-47
Antecedents and consequences of islamic bank performance based on the maqashid sharia index
DOI: 10.14414/tiar.v13i1.3015
PDF
Fransisca Melenia, Aisa Tri Agustini, Hendrawan Santosa Putra
49-60
The effect of implementing green accounting on the environmental performance of cement, energy, and mining companies in Indonesia
DOI: 10.14414/tiar.v13i1.3135
PDF
Ellice Josephine Ongkodjojo, Juniarti Juniarti
61-78
Strategies affecting sustainable financial performance (A case study on southeast asian companies)
DOI: 10.14414/tiar.v13i1.3181
PDF
Juli Riyanto Tri Wijaya, Eliada Herwiyanti
79-89
A study of information asymmetry in financial research
DOI: 10.14414/tiar.v13i1.2935
PDF
Asep Risman, Anees Janee Ali, Mochamad Soelton, Indra Siswanti
91-101
The behavioral finance of MSMEs in the advancement of financial inclusion and financial technology (Fintech)
DOI: 10.14414/tiar.v13i1.3213
PDF
Nanang Shonhadji
103-113
New accounting ideology as the efforts of preventing the fraudulent financial reporting
DOI: 10.14414/tiar.v13i1.3263
PDF
Sahala Purba, Junika Napitupulu, Andro Siregar
115-131
Accountability of village fund management during the covid-19 pandemic (Study on village government in Dayun District, Siak Regency)
DOI: 10.14414/tiar.v13i1.3258
PDF
Puteri Alfarisa, Mohammad Nasih, Iman Harymawan, Khairul Anuar Kamarudin
133-143
Sustainability report disclosure level: evidence from telecommunications companies in indonesia and malaysia
DOI: 10.14414/tiar.v13i1.2569
PDF