Vol. 15 No. 1 (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.

Published: 2025-06-02

Front Matter Vol 15 No 1 2025
i-v
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DOI : 10.14414/tiar.v15i1.5319
Abstract View : 639
PDF downloads: 208

Articles

The Effect of ESG Practices on Profitability Through Liquidity and Financial Constraints as Moderating Variables
Entis Sutisna ⁽¹⁾, Kautsar Riza Salman ⁽²⁾
(1) Universitas Yapis Papua, Indonesia ,
(2) Universitas Hayam Wuruk Perbanas, Surabaya, Indonesia
1-7
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DOI : 10.14414/tiar.v15i1.4677
Abstract View : 999
PDF downloads: 318
Supervisory Function and Corporate Tax Policy: Gender Analysis
Deden Tarmidi ⁽¹⁾, Agustin Fadjarenie ⁽²⁾, Noor Hazlina Ahmad ⁽³⁾, Erna Sofriana Imaningsih ⁽⁴⁾, Sri Marti Pramudena ⁽⁵⁾
(1) Universitas Mercu Buana Jakarta, Indonesia ,
(2) Universitas Mercu Buanma Jakarta, Indonesia ,
(3) School of Management, Universiti Sains Malaysia, Malaysia ,
(4) Universutas Mercu Buana Jakarta, Indonesia ,
(5) Unibversitas Mercu Buana Jakarta, Indonesia
8-20
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DOI : 10.14414/tiar.v15i1.4759
Abstract View : 675
PDF downloads: 219
Cooperatives Research Trends in Indonesia: A Systematic Literature Review
Hari Sulistiyo ⁽¹⁾, Nugraha Nugraha ⁽²⁾, Nanu Hasanuh ⁽³⁾, Sri Suartini ⁽⁴⁾, Gusganda Suria Manda ⁽⁵⁾, Solihin Sidik ⁽⁶⁾, Carolyn Lukita ⁽⁷⁾
(1) Universitas Singaperbangsa Karawang, Karawang, Indonesia, Indonesia ,
(2) Universitas Pendidikan Indonesia, Bandung, Indonesia, Indonesia ,
(3) Universitas Singaperbangsa Karawang, Karawang, Indonesia, Indonesia ,
(4) Universitas Singaperbangsa Karawang, Karawang, Indonesia, Indonesia ,
(5) Universitas Singaperbangsa Karawang, Karawang, Indonesia, Indonesia ,
(6) Universitas Singaperbangsa Karawang, Karawang, Indonesia, Indonesia ,
(7) Universitas Singaperbangsa Karawang, Indonesia
21-36
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DOI : 10.14414/tiar.v15i1.4858
Abstract View : 976
PDF downloads: 579
The Behavioral Finance of the Digital Gold Market: Heuristics, Overconfidence Bias, and Market Sentiment
Agung Pangestu Prihanto ⁽¹⁾, Asep Risman ⁽²⁾
(1) Universitas Mercu Buana, Indonesia ,
(2) Universitas Mercu Buana, Indonesia
37-46
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DOI : 10.14414/tiar.v15i1.4882
Abstract View : 804
PDF downloads: 324
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 ⁽¹⁾, Slamet Trisno Haryono ⁽²⁾, Ida Ayu Fatmayuni ⁽³⁾, Gunawan Nusanto ⁽⁴⁾, Agus Sukarno ⁽⁵⁾
(1) Universitas Pembangunan Nasional Veteran Yogyakarta, Indonesia ,
(2) Universitas Pembangunan Nasional Veteran Yogyakarta, Indonesia ,
(3) Universitas Slamet Riyadi Surakarta, Indonesia ,
(4) Universitas Pembangunan Nasional Veteran Yogyakarta, Indonesia ,
(5) Universitas Pembangunan Nasional Veteran Yogyakarta, Indonesia
47-58
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DOI : 10.14414/tiar.v15i1.4917
Abstract View : 697
PDF downloads: 265
Formulating an Accounting Education Objectives Concept: Based on The Sluku-Sluku Bathok Song
Binti Shofiatul Jannah ⁽¹⁾, Alvien Gunawan ⁽²⁾, Titik Agus Setiyaningsih ⁽³⁾, Ni Made Intan Priliandani ⁽⁴⁾
(1) UIN Sunan Ampel Surabaya, Indonesia ,
(2) Universitas Maarif Hasyim Latif, Sidoarjo, Indonesia ,
(3) Universitas Muhammadiyah Jakarta, Indonesia ,
(4) Universitas Warmadewa Denpasar, Indonesia
59-70
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DOI : 10.14414/tiar.v15i1.5115
Abstract View : 679
PDF downloads: 207
Business, Management, and Accounting Research Recommendation
Damara Ardelia Kusuma Wardani ⁽¹⁾, Fritzy Vasya Anandiva ⁽²⁾, Iman Harymawan ⁽³⁾, I Wayan Kartana ⁽⁴⁾, Mohammad Nasih ⁽⁵⁾
(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) Department of Accountancy, Universitas Warmadewa, Denpasar, Indonesia ,
(5) Department of Accountancy, Faculty of Economy and Business, Universitas Airlangga, Indonesia
71-84
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DOI : 10.14414/tiar.v15i1.5127
Abstract View : 675
PDF downloads: 330
Revisiting Fraud Theories in Indonesian Context: A Systematic and Critical Literature Analysis
Ida Kristiana ⁽¹⁾, Nabila Syaharani Selima ⁽²⁾, Doddy Setiawan ⁽³⁾
(1) Universitas Muhammadiyah Semarang, Indonesia ,
(2) Universitas Sebelas Maret Surakarta, Indonesia ,
(3) Universitas Sebelas Maret Surakarta, Indonesia
85-98
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DOI : 10.14414/tiar.v15i1.5021
Abstract View : 817
PDF downloads: 423
ESG Performance during Financial Performance and Reporting Quality Shortfalls: Proving Signaling Theory in Indonesia
Firdaus Kurniawan ⁽¹⁾, Albertus Henri Listyanto Nugroho ⁽²⁾
(1) Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia ,
(2) Department of Accounting, Faculty of Business, Universitas Kristen Duta Wacana, Indonesia
99110
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DOI : 10.14414/tiar.v15i1.5246
Abstract View : 1198
PDF downloads: 644
Cogito Ergo Sum: Understanding the Professional Skepticism of Government Internal Auditors
Fakhmol Risepdo ⁽¹⁾, Erina Sudaryati ⁽²⁾
(1) Faculty of Economy and Business, Universitas Airlangga, Indonesia ,
(2) Faculty of Economy and Business, Universitas Airlangga, Indonesia
111-124
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DOI : 10.14414/tiar.v15i1.5291
Abstract View : 668
PDF downloads: 206

Vol. 15 No. 1 (2025): January-June 2025

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