Vol. 13 No. 1 (2023)

Published September 5, 2022
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.

 

Front Matter The Indonesian Accounting Review Vol 13 No 1

PDF • Views: 196

Articles

Cultural reality of nyogug pendhalungan: social unearned revenues (ethnososiology pendhalungan approach)

Whedy Prasetyo (Jember University)
Akhmad Toha (Jember University)
PDF • DOI: https://doi.org/10.14414/tiar.v13i1.2858 • Page: 1-19 • Views: 4116

Firm life cycle and financial distress: working capital strategy as moderation

Puspita Sari (Universitas Airlangga)
Iffah Zatil Ismah (Universitas Airlangga)
PDF • DOI: https://doi.org/10.14414/tiar.v13i1.2992 • Page: 21-34 • Views: 980

Antecedents and consequences of islamic bank performance based on the maqashid sharia index

Kautsar Riza Salman (University of Hayam Wuruk Perbanas)
PDF • DOI: https://doi.org/10.14414/tiar.v13i1.3015 • Page: 35-47 • Views: 596

The effect of implementing green accounting on the environmental performance of cement, energy, and mining companies in Indonesia

Fransisca Melenia (University of Jember)
Aisa Tri Agustini (University of Jember)
Hendrawan Santosa Putra (University of Jember)
PDF • DOI: https://doi.org/10.14414/tiar.v13i1.3135 • Page: 49-60 • Views: 1855

Strategies affecting sustainable financial performance (A case study on southeast asian companies)

Ellice Josephine Ongkodjojo (PETRA CHRISTIAN UNIVERSITY)
Juniarti Juniarti (PETRA CHRISTIAN UNIVERSITY)
PDF • DOI: https://doi.org/10.14414/tiar.v13i1.3181 • Page: 61-78 • Views: 715

A study of information asymmetry in financial research

Juli Riyanto Tri Wijaya (Universitas Jenderal Soedirman)
Eliada Herwiyanti (Universitas Jenderal Soedirman)
PDF • DOI: https://doi.org/10.14414/tiar.v13i1.2935 • Page: 79-89 • Views: 819

The behavioral finance of MSMEs in the advancement of financial inclusion and financial technology (Fintech)

Asep Risman (Universitas Mercu Buana)
Anees Janee Ali (School of Management, Universiti Sains Malaysia)
Mochamad Soelton (Universitas Mercu Buana)
Indra Siswanti (Universitas Mercu Buana)
PDF • DOI: https://doi.org/10.14414/tiar.v13i1.3213 • Page: 91-101 • Views: 1601

New accounting ideology as the efforts of preventing the fraudulent financial reporting

Nanang Shonhadji (ID Scopus 57191188075, Universitas Hayam Wuruk Perbanas, Surabaya)
PDF • DOI: https://doi.org/10.14414/tiar.v13i1.3263 • Page: 103-113 • Views: 491

Accountability of village fund management during the covid-19 pandemic (Study on village government in Dayun District, Siak Regency)

Sahala Purba (universitas methodist indonesia)
Junika Napitupulu (universitas methodist indonesia)
Andro Siregar (universitas methodist indonesia)
PDF • DOI: https://doi.org/10.14414/tiar.v13i1.3258 • Page: 115-131 • Views: 618

Sustainability report disclosure level: evidence from telecommunications companies in indonesia and malaysia

Puteri Alfarisa (Department of Accountancy, Faculty of Economy and Business, Universitas Airlangga)
Mohammad Nasih (Department of Accountancy, Faculty of Economy and Business, Universitas Airlangga)
Iman Harymawan (Department of Accountancy, Faculty of Economy and Business, Universitas Airlangga)
Khairul Anuar Kamarudin (University of Wollongong in Dubai, Dubai)
PDF • DOI: https://doi.org/10.14414/tiar.v13i1.2569 • Page: 133-143 • Views: 894

Back Matter The Indonesian Accounting Review Vol 13 No 1

PDF • Views: 196