Vol. 26 No. 2: May 2025

For this edition, the authors are coming from Indonesia and Malaysia,

Published: 2025-03-23

Articles

Examining the role of religiosity in shaping ethical perceptions of creative accounting among accounting students

Caesar Marga Putri, Novita Rahmawati, Usman Bashir

420-435
- PDF
Digital service quality and mobile banking continuity as drivers of loyalty and bank reputation

Irbawanti Pungky Rahardjo, Emile Satia Darma

436-459
- PDF
Management accounting practice in climate change era: Lesson learned from sensitive industries

Hisky Ryan Kawulur

460-480
- PDF
System information accounting in business performance: A systematic literature review

Baiq Farida Maulina, Ietje Nazaruddin

481-499
- PDF
Mapping the landscape of political connections risk: A bibliometric analysis

Widaryanti Widaryanti, Wan Amalina Wan Abdullah, Riana Sitawati, Luhgiatno Luhgiatno, Nurohmi Ambar Tasriastuti

500-528
- PDF
The moderating role of risk preference in advance value-added tax refund implementation

Dwi Siharini, Hafiez Sofyani

529-547
- PDF
The portrait of challenges and strategies of village-owned enterprise in achieving SDGs: The perspective of sustainable development

Tri Satya Rifah Nugraheni, Evy Rahman Utami, Tiyas Puji Utami

548-578
- PDF
Accountability, transparency, and fraud propensity in village governments: The mediating role of justice

Veri Anang Putra, Wahyu Manuhara Putra

579-599
- PDF
Exploration of the challenges and benefits of implementing management accounting information systems in private higher education institutions: A case study at University X

Anggis Mawarti, Rizal Yaya

600-616
- PDF
Big data analytics in the public sector: A systematic literature review

Muhammad Choirul Huda, Bambang Jatmiko

617-638
- PDF
How is enterprise cope with sudden crisis: Testing the moderation role of COVID-19 crisis towards ERM disclosure and firm value

Adli Zuliansyah Putra, Harjanti Widiastuti

639-658
- PDF
Factors affecting the intention to donate money for waqf among civil servants in the Ministry of Religious Affairs

Jennifer Selviana Widodo, Emile Satia Darma

659-684
- PDF
Sharia compliance and competitive advantage in Small and Medium Enterprises: The mediating role of digital payment usage

Wira Ramashar, Saskia Khairunnisa

685-702
- PDF
Effects of cost information, environmental innovation, and gender on new product development performance

Alvina Windy Pihany, Dyah Ekaari Sekar Jatiningsih

703-719
- PDF
Leadership and fraud: A phenomenological study in Bengkulu provincial government

Pesi Suryani, Lasando Lumban Gaol

720-742
- pdf
Exploring the impact of restaurant taxpayer behavior on the success of tapping box technology in Yogyakarta

Muhammad Alfurqan, Dekar Urumsah

743-763
- pdf
The mediating role of innovation on enabling and coercive control in enhancing HEIs performance

Reni Farwitawati, Tubagus Ismail, Imam Abu Hanifah, Ina Indriana

764-786
- pdf
Investor sentiment and herding in Islamic stocks: An exploration of the moderating role of market capitalization

Rengga Madya Pranata, Asep Jamaludin, Nandang Nandang, Wanta Wanta

787-802
- pdf
Determinants of Islamic banking value: Financial performance as a mediation

Imam Thohari, Noer Sasongko, Andy Dwi Bayu Bawono

803-822
- pdf
Whistleblowing system and group pressure: Experimental study of fraud intention in governmental internal auditors

Rini Dwiyani Hadiwidjadja, Ali Muktiyanto, Halim Dedy Perdana, Krist Setyo Yulianto

823-841
- PDF