Vol. 11 No. 1 (2021): January - June 2021
January - June 2021

This journal contains articles that examine various important topics in the fields of business, accounting, and management. There is an interesting study on a Javanese proverb, "Jer Basuki mawa Beya," which researchers have applied to the world of accounting which means that all success requires sacrifice, or in other words, if someone wants to achieve success, there must be a cost. Other topics discussed include Corporate Social Responsibility (CSR), accounting information systems, the impact of the COVID-19 pandemic, the performance of micro, small, and medium enterprises (UMKM), corporate core values, village fund management, and various other issues. We hope this journal can serve as a useful reference source and make a significant contribution to the development of scientific knowledge and business practices.

 

Articles

Creating Shared Value (CSV) based on the system in yoga related to corporate awareness in the practice of Corporate Social Responsibility (CSR)

Devica Pratiwi (Universitas Bunda Mulia)
PDF DOI: https://doi.org/10.14414/tiar.v11i1.1929 Page: 1-8 Views: 890

Analysis of organizational commitment in determining the success of Accounting Information Systems (AIS) in the banking sector

Ita Salsalina Lingga (Universitas Kristen Maranatha, Bandung)
PDF DOI: https://doi.org/10.14414/tiar.v11i1.1930 Page: 9-19 Views: 737

Beware of the existence of a big bath with asset impairment after pandemic covid-19!

Alwan Sri Kustono (Univeristy of Jember)
Aisa Tri Agustini
Scherrgyo Agung Rhyo Dermawan
PDF DOI: https://doi.org/10.14414/tiar.v11i1.2243 Page: 21-31 Views: 2330

Understanding the effect of sustained use of cloud-based point of sales on SMEs performance during covid-19 pandemic

Yeney Widya Prihatiningtias (Department of Accounting, Faculty of Economics and Business, Universitas Brawijaya)
Maudina Rahma Wardhani
PDF DOI: https://doi.org/10.14414/tiar.v11i1.2300 Page: 33-46 Views: 1497

Does economic growth moderate the effect of fundamental values on the stock return of Indonesian infrastructure companies?

Dody Hapsoro (STIE YKPN Yogyakarta)
Al-iefan Kharismawan Syahriar (University of Gadjah Mada Yogyakarta)
PDF DOI: https://doi.org/10.14414/tiar.v11i1.2160 Page: 47-59 Views: 898

The influence of apparatus competence, leadership style, tri hita karana culture and society participation on the effectiveness of village fund management

Ni Ketut Rasmini (Udayana University)
Putu Sri Harta Mimba (Udayana University)
PDF DOI: https://doi.org/10.14414/tiar.v11i1.2046 Page: 61-75 Views: 815

Interpretation of the traditional proverb "jer basuki mawa beya" on abnormal audit fees in the context of improving audit quality

Denari Dhahana Edtiyarsih (Airlangga University)
Erina Sudaryati (Airlangga University)
Sasongko Budisusetyo (Universitas Hayam Wuruk Perbanas Surabaya)
PDF DOI: https://doi.org/10.14414/tiar.v11i1.2000 Page: 77-81 Views: 4307

Political connections: a literature review approach

Fajar Kristanto Gautama Putra (Department of Accountancy, Faculty of Economy and Business, Universitas Airlangga)
Iman Harymawan (Department of Accountancy, Faculty of Economy and Business, Universitas Airlangga)
PDF DOI: https://doi.org/10.14414/tiar.v11i1.2327 Page: 83-92 Views: 111403

The effect of green intellectual capital, conservatism, earning management, to future stock return and its implications on stock return

Sugiyanto Sugiyanto (Universitas Pamulang)
Fitri Dwi Febrianti
PDF DOI: https://doi.org/10.14414/tiar.v11i1.2286 Page: 93-103 Views: 1620

The effect of religiosity and moderation of morality on fraud prevention in the management of village funds

Nur Hayati (Universitas Trunojoyo)
Ikklimatus Amalia (Universitas Trunojoyo)
PDF DOI: https://doi.org/10.14414/tiar.v11i1.2297 Page: 105-114 Views: 1485