Vol 25, No 2

May 2024

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

Table of Contents

Articles

Struggles of village-owned enterprise to improve performance: A case in Kupang Regency, Indonesia
Petrus Kase, Yaherlof Foeh, Adriana Rodina Fallo, Melania Tawa, Juwita S. Kariam
PDF
413-435
The effect of strategy, information asymmetry, and incentive scheme on budgetary slack in family business company
Janet Anneta, Jesica Handoko
PDF
436-459
Factors Causing Fraudulent Management of Village Funds During the COVID-19 Pandemic
Wahyu Manuhara, Mar’atussholichah Kurnia Sani, Adli Zuliansyah Putra, Budi Barata Kusuma Utami
PDF
460-478
The role of social entrepreneurship orientation, social capital, and social innovation in Village-Owned Enterprises (VOE) performance: A study in Yogyakarta Province
Harjanti Widiastuti, Muhammad Rizky Pratama, Evy Rahman Utami
PDF
479-497
Design of government agency’s performance accountability system best practice implementation: Indonesia experience
Fatih Henggar Panggalih, Indra Bastian
PDF
498-525
Eleven sectors’ reaction to the political event 2023: evidence from Indonesia Stock Exchange
Ainun Rochimah, Indah Yuliana
PDF
526-550
Does the cost behavior remain sticky? a 20-year literature review of cost stickiness
Diva Putri Amanda, Tito IM. Rahman Hakim, Rahmat Zuhdi
PDF
551-567
Good Corporate Governance (GCG) and Islamic Social Reporting (ISR): A bibliometric approach
Sinta Krismaya, Ihyaul Ulum, Tri Wahyu Oktavendi, Faris Afrizal, Fahmi Dwi Mawardi
PDF
568-583
The influence of financial performance and governance on non-financial performance disclosures
Tri Siwi Nugrahani, Taslim Firdaus, Ratna Purnama Sari
PDF
584-600
Future research directions of information technology investment: a systematic literature review
Afrida Putritama, Arief Hidayatullah Khamainy
PDF
601-620
Determinants of enforced and voluntary tax compliance: Adopting slippery slope framework
Afrizal Tahar, Bandi Bandi
PDF
621-636
The market reactions for deferred compliance of IAS 41: an analysis of the agriculture sector in Indonesia
Ersa Tri Wahyuni, Sandra Trianadewi Lucin, Zubir Azhar
PDF
637-651
The effects of corporate social responsibility disclosure on firm performance with market share mediation
Lutfirrahman AM, Erwin Saraswati, Imam Subekti
PDF
652-672
AI chatbot distractions and academic triumphs: a mediation approach with self-control and coping skills
Hadiyan Prayoga, Zukhruf Nur Wakhid
PDF
673-691
Unveiling the power of youtube in digital financial literacy
Sylviana Maya Damayanti, Dini Lestari
PDF
692-710
Unveiling the factors shaping corporate tax behavior: an empirical study
Melly Agustina Ningsih, Gemi Ruwanti
PDF
711-727
Behavior dynamics faultline in auditing educator: role conflict, proactive personality, and group switching in standards acceptance
Angelia Pribadi, Choirunnisa Arifa, Suyanto Suyanto
PDF
728-748
Effect of ethical leadership and performance evaluation on transfer price prediction: A social learning experiment
Ervilia Agustine Wiharsianti, Fitria Sarifatun Nisa'
PDF
749-762
Selectivity hypothesis and task bind: Explaining gender difference in NPD’s cost information and control adoption
Rika Alvira Brisa Wardani, Dyah Ekaari Sekar Jatiningsih
PDF
763-779
Do investing in information technology and intellectual capital improve firm value in the financial technology era?
Ariny Maghfiroh, Erwin Saraswati, Endang Mardiati
PDF
780-803