Vol. 14 No. 2 (2024): July - December 2024
July - December 2024

This issue of the journal contains articles focusing on various aspects of ethics, finance, and management in the context of business and accounting. The articles cover topics such as professional ethics for accountants. This research uses the approach of the Quran (a holy book of Islam) as the foundation of ethical behavior. Another topic is about detecting financial statement fraud, corruption prevention strategies, the impact of CEO narcissism, organizational culture and corruption, prevention of financial cybercrime, the role of insurance auditors and internal controls, accounting ethics and the quality of financial reports, analysis of accounting technical terms, and the integration of ESG and sustainable accounting. We hope this journal will make a meaningful contribution to academics, practitioners, and stakeholders in the fields of accounting and finance.

Articles

Professional ethics of accountants based on the Qur’an: Is it still relevant?

Huda Trihatmoko (Perbanas Institute, South Jakarta, DKI Jakarta, Indonesia)
Tyasha Ayu Melynda Sari (Universitas Muhammadiyah Surabaya, Surabaya, East Java, Indonesia)
Muhammad Raihan Mubaraq (Universitas Mataram, Mataram, West Nusa Tenggara, Indonesia)
pdf DOI: https://doi.org/10.14414/tiar.v14i2.4214 Page: 141-151 Views: 333

Detecting fraudulent financial reporting: Heptagon fraud model

Imang Dapit Pamungkas (Universitas Dian Nuswantoro, Semarang, Central Java, Indonesia)
Soni Agus Irwandi (Universitas Hayam Wuruk Perbanas, Surabaya, East Java, Indonesia)
pdf DOI: https://doi.org/10.14414/tiar.v14i2.4523 Page: 153-174 Views: 993

Safeguarding village funds: Strategies to prevent corruption

Satya Fauziah (Institution of Technology and Business Asia Malang, Malang, East Java, Indonesia)
Abdul Halim (Gadjah Mada University, Sleman, Special Region of Yogyakarta, Indonesia)
Evi Maria (Satya Wacana Christian University, Salatiga, Central Java, Indonesia)
pdf DOI: https://doi.org/10.14414/tiar.v14i2.4460 Page: 175-185 Views: 335

The unfavorable effect of ceo narcissism: The role of the audit committee:

Riesanti Edie Wijaya (Universitas Surabaya, Surabaya, East Java, Indonesia)
Coansheline Amathya Mansula Kweniati (Universitas Surabaya, Surabaya, East Java, Indonesia)
pdf DOI: https://doi.org/10.14414/tiar.v14i2.4581 Page: 187-202 Views: 274

Organizational culture, power distance and corruption: The mediating role of religiosity

Ach Maulidi (University of Surabaya, Surabaya, East Java, Indonesia)
Muhammad Wisnu Girindratama (University of Surabaya, Surabaya, East Java, Indonesia)
Bonnie Soeherman (University of Surabaya, Surabaya, East Java, Indonesia)
Fidelis Arastyo Andono (University of Surabaya, Surabaya, East Java, Indonesia)
pdf DOI: https://doi.org/10.14414/tiar.v14i2.4795 Page: 203-221 Views: 731

Financial cybercrime avoidance behavior among employees of financial sector companies in Indonesia

Hanifah Zahra (Universitas Islam Indonesia, Sleman Regency, Special Region of Yogyakarta, Indonesia)
Dekar Urumsah (Universitas Islam Indonesia, Sleman Regency, Special Region of Yogyakarta, Indonesia)
pdf DOI: https://doi.org/10.14414/tiar.v14i2.4596 Page: 223-238 Views: 245

The role of auditor assurance and internal control in company performance evaluation by non professional investors

Luciana Spica Almilia (Universitas Hayam Wuruk Perbanas, Surabaya, East Java, Indonesia)
Nurul Mustafida (Universitas Hayam Wuruk Perbanas, Surabaya, East Java, Indonesia)
pdf DOI: https://doi.org/10.14414/tiar.v14i2.4385 Page: 239-251 Views: 215

Exploring the factors that mediate the relationship between accounting ethics and financial reporting quality among MSMEs

Ibrahim Anyass Ahmed (University of Education, Winneba, Ghana)
Prince Dacosta Anaman (University of Ghana, Accra, Ghana)
Mawuena Akosua Cudjoe (University of Ghana, Accra, Ghana)
Benjamin Akyen (University of Education, Winneba, Ghana)
Christian Donkor (University of Education, Winneba, Ghana)
pdf DOI: https://doi.org/10.14414/tiar.v14i2.4711 Page: 253-271 Views: 483

Accounting Technical Terms in Research Articles for Accounting Education: a Genre-Based Analysis

Djuwari Djuwari (Universitas Nahdlatul Ulama Surabaya, Surabaya, East Java, Indonesia)
Sasongko Budisusetyo (Universitas Hayam Wuruk Perbanas, Surabaya, East Java, Indonesia)
pdf DOI: https://doi.org/10.14414/tiar.v14i2.4606 Page: 273-288 Views: 255

Beyond profit: How to create value in business by integrating ESG and sustainability accounting

Musviyanti Musviyanti (Mulawarman University, Samarinda, East Kalimantan, Indonesia)
Muhammad Abadan Syakura (Mulawarman University, Samarinda, East Kalimantan, Indonesia)
Muhammad Harits Zidni Khatib Ramadhani (Mulawarman University, Samarinda, East Kalimantan, Indonesia)
pdf DOI: https://doi.org/10.14414/tiar.v14i2.4765 Page: 289-300 Views: 287
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