For this edition, all authors are coming from Indonesia.

Published: 2020-09-02

Articles

Public Accounting and Business Accounting: Two Different Upstream

Irwan Taufiq Ritonga

401-416

PDF

Can the Ethical Orientation Mitigate the Manager’s Earnings Management?

Priyastiwi Priyastiwi, Sriwidharmanely Sriwidharmanely, Krisnhoe Fitri Fatjriyati

417-433

PDF

The Association of Tax Aggressiveness on Accrual and Real Earnings Management

Antonius Herusetya, Cyrilla Stefani

434-451

PDF

The Ethical Perspective of Millennial Accountants in Responding to Opportunities and Challenges of Blockchain 4.0

Sendy Dwi Haryanto, Erina Sudaryati

452-470

PDF

Factors Affecting Accountability of Village Fund Management through Implementation of the Village Financial System (SISKEUDES)

Icuk Rangga Bawono, Anasti Dwi Martantya Kinasih, Apriani Kartika Rahayu

471-491

PDF

Liberating Accounting with a Religio-Cultural Approach

Virginia Nur Rahmanti, Tjiptohadi Sawarjuwono

492-513

PDF

Have Students Comprehended Investment?

Paskanova Christi Gainau

514-536

PDF

The Role of Biological Asset Disclosure and Biological Asset Intensity in Influencing Firm Performance

Evy Rahman Utami, Aji Prabaswara

537-554

PDF

Value Relevance of Asset Revaluation Disclosure

Yossi Diantimala, Hafiez Sofyani

555-569

PDF

Value Relevance of IFRS Adoption in ASEAN-5 Countries: Does Presentation Matters?

Aria Farah Mita, Sylvia Veronica Siregar, Viska Anggraita, Fitriany Amarullah

570-579

PDF

Result-based Management Implementation in Higher Education Institution: Determinants and Impact on Performance

Suryo Pratolo, Arifin Hamsyah Mukti, Misbahul Anwar

580-601

PDF

Taxing Celebrity Social Media Endorsements Income: A Preliminary Study of Instagram Celebrities

Afrizal Tahar, Listya Maharani Rizkia, Eko Hariyanto

602-621

PDF