Vol. 15 No. 1 (2025)

Published January 30, 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
Editorial Board
PDF • DOI: 10.14414/tiar.v15i1.5319 • Page: i-v • Views: 864

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: 10.14414/tiar.v15i1.4677 • Page: 1-7 • Views: 1539
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: 10.14414/tiar.v15i1.4759 • Page: 8-20 • Views: 944
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: 10.14414/tiar.v15i1.4858 • Page: 21-36 • Views: 1514
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: 10.14414/tiar.v15i1.4882 • Page: 37-46 • Views: 1148
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: 10.14414/tiar.v15i1.4917 • Page: 47-58 • Views: 1144
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: 10.14414/tiar.v15i1.5115 • Page: 59-70 • Views: 937
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: 10.14414/tiar.v15i1.5127 • Page: 71-84 • Views: 1081
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: 10.14414/tiar.v15i1.5021 • Page: 85-98 • Views: 1349
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: 10.14414/tiar.v15i1.5246 • Page: 99110 • Views: 1732
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: 10.14414/tiar.v15i1.5291 • Page: 111-124 • Views: 1119
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