Vol. 15 No. 1 (2025)

Published June 2, 2025
January-June 2025

Despite encountering several technical challenges with our OJS, we are proud to announce the publication of Volume 15 Number 1 of 2025. This issue addresses several topics that delve into environmental, social, and governance dimensions. Additionally, certain articles investigate research pertaining to business, cooperative initiatives, and fraud within the Indonesian context. A noteworthy feature of this issue is the inclusion of a song "Sluku-sluku Bathok" in the Javanese language, which serves as a source of inspiration for accounting education. This topic has the potential to motivate other researchers to highlight the distinctiveness of Indonesia's cultural diversity and social structure as a foundation for innovative practices in accounting development within the country.

Front Matter Vol 15 No 1 2025

PDF • DOI: https://doi.org/10.14414/tiar.v15i1.5319 • Page: i-v • Views: 698

Articles

The Effect of ESG Practices on Profitability Through Liquidity and Financial Constraints as Moderating Variables

Entis Sutisna (Universitas Yapis Papua, Indonesia)
Kautsar Riza Salman (Universitas Hayam Wuruk Perbanas, Surabaya, Indonesia)
PDF • DOI: https://doi.org/10.14414/tiar.v15i1.4677 • Page: 1-7 • Views: 1304

Supervisory Function and Corporate Tax Policy: Gender Analysis

Deden Tarmidi (Universitas Mercu Buana, Jakarta, Indonesia)
Agustin Fadjarenie (Universitas Mercu Buana, Jakarta, Indonesia)
Noor Hazlina Ahmad (School of Management, Universiti Sains Malaysia, Malaysia)
Erna Sofriana Imaningsih (Universutas Mercu Buana, Jakarta, Indonesia)
Sri Marti Pramudena (Unibversitas Mercu Buana, Jakarta, Indonesia)
PDF • DOI: https://doi.org/10.14414/tiar.v15i1.4759 • Page: 8-20 • Views: 777

Cooperatives Research Trends in Indonesia: A Systematic Literature Review

Hari Sulistiyo (Universitas Singaperbangsa Karawang, Karawang, Indonesia)
Nugraha Nugraha (Universitas Pendidikan Indonesia, Bandung, Indonesia)
Nanu Hasanuh (Universitas Singaperbangsa Karawang, Karawang, Indonesia)
Sri Suartini (Universitas Singaperbangsa Karawang, Karawang, Indonesia)
Gusganda Suria Manda (Universitas Singaperbangsa Karawang, Karawang, Indonesia)
Solihin Sidik (Universitas Singaperbangsa Karawang, Karawang, Indonesia)
Carolyn Lukita (Universitas Singaperbangsa Karawang)
PDF • DOI: https://doi.org/10.14414/tiar.v15i1.4858 • Page: 21-36 • Views: 1312

The Behavioral Finance of the Digital Gold Market: Heuristics, Overconfidence Bias, and Market Sentiment

Agung Pangestu Prihanto (Universitas Mercu Buana, Jakarta, Indonesia)
Asep Risman (Universitas Mercu Buana, Jakarta, Indonesia)
PDF • DOI: https://doi.org/10.14414/tiar.v15i1.4882 • Page: 37-46 • Views: 925

Survival Analysis: The Impact of Key Factors on Financial Distress and Longevity of Real Estate Firms Listed on the Indonesia Stock Exchange

Sri Dwi Ari Ambarwati (Universitas Pembangunan Nasional Veteran, Yogyakarta, Indonesia)
Slamet Trisno Haryono (Universitas Pembangunan Nasional Veteran, Yogyakarta, Indonesia)
Ida Ayu Fatmayuni (Universitas Slamet Riyadi, Surakarta, Indonesia)
Gunawan Nusanto (Universitas Pembangunan Nasional Veteran, Yogyakarta, Indonesia)
Agus Sukarno (Universitas Pembangunan Nasional Veteran, Yogyakarta, Indonesia)
PDF • DOI: https://doi.org/10.14414/tiar.v15i1.4917 • Page: 47-58 • Views: 889

Formulating an Accounting Education Objectives Concept: Based on The Sluku-Sluku Bathok Song

Binti Shofiatul Jannah (UIN Sunan Ampel, Surabaya, Indonesia)
Alvien Gunawan (Universitas Maarif Hasyim Latif, Sidoarjo, Indonesia)
Titik Agus Setiyaningsih (Universitas Muhammadiyah Jakarta, Indonesia)
Ni Made Intan Priliandani (Universitas Warmadewa, Denpasar, Indonesia)
PDF • DOI: https://doi.org/10.14414/tiar.v15i1.5115 • Page: 59-70 • Views: 756

Business, Management, and Accounting Research Recommendation

Damara Ardelia Kusuma Wardani (Department of Accountancy, Faculty of Economy and Business, Universitas Airlangga, Surabaya, Indonesia)
Fritzy Vasya Anandiva (Department of Accountancy, Faculty of Economy and Business, Universitas Airlangga, Surabaya, Indonesia)
Iman Harymawan (Department of Accountancy, Faculty of Economy and Business, Universitas Airlangga, Surabaya, Indonesia)
I Wayan Kartana (Department of Accountancy, Universitas Warmadewa, Denpasar, Indonesia)
Mohammad Nasih (Department of Accountancy, Faculty of Economy and Business, Universitas Airlangga, Indonesia)
PDF • DOI: https://doi.org/10.14414/tiar.v15i1.5127 • Page: 71-84 • Views: 884

Revisiting Fraud Theories in Indonesian Context: A Systematic and Critical Literature Analysis

Ida Kristiana (Universitas Muhammadiyah Semarang)
Nabila Syaharani Selima (Universitas Sebelas Maret Surakarta)
Doddy Setiawan (Universitas Sebelas Maret Surakarta)
PDF • DOI: https://doi.org/10.14414/tiar.v15i1.5021 • Page: 85-98 • Views: 1124

ESG Performance during Financial Performance and Reporting Quality Shortfalls: Proving Signaling Theory in Indonesia

Firdaus Kurniawan (Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia)
Albertus Henri Listyanto Nugroho (Department of Accounting, Faculty of Business, Universitas Kristen Duta Wacana, Yogyakarta, Indonesia)
PDF • DOI: https://doi.org/10.14414/tiar.v15i1.5246 • Page: 99110 • Views: 1515

Cogito Ergo Sum: Understanding the Professional Skepticism of Government Internal Auditors

Fakhmol Risepdo ( Faculty of Economy and Business, Universitas Airlangga, Surabaya, Indonesia)
Erina Sudaryati ( Faculty of Economy and Business, Universitas Airlangga, Surabaya, Indonesia)
PDF • DOI: https://doi.org/10.14414/tiar.v15i1.5291 • Page: 111-124 • Views: 830