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 : 140

PDF downloads: 100

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 : 3980

PDF downloads: 267
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 : 820

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 : 398

PDF downloads: 148
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 : 1514

PDF downloads: 776
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 : 527

PDF downloads: 267
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 : 573

PDF downloads: 255
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 : 1143

PDF downloads: 450
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 : 414

Untitled downloads: 11 PDF downloads: 237
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 : 461

Untitled downloads: 5 PDF downloads: 261
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 : 705

PDF downloads: 381