Journal of Accounting Science

Current Issue

Vol 8 No 1 (2024): January

All articles in this issue (7 research articles) were outhored/co-authored by 19 outhors from two different countries (Indonesia and Iraq) and 10 institutions. An open access for full issue can be download here.

Published: 2024-01-12

Financial Accounting

The Influence of Implementing Government Accounting Standards Based on Competence with The Use of Accounting Information Systems as A Moderation Variable

Ida Kristiana, Ega Priyatna Erlangga , Andwiani Sinarasri

72 - 87
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The Meaning of Profit in Traditional Markets in Frame of Understanding Manunggaling Kawula Lan Gusti

Harfiahani Indah Rakhma Ningtyas

88 - 99
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Management Accounting

Can Good Corporate Governance Moderates The Influence of Internal Control and Integrity towards Fraud Prevention?

Syifa Nurul Maulani, Putri Syifa Amalia, M. Nur A. Birton

1-21
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The role of responsibility accounting in activating corporate governance - an analytical study of the opinions of a sample of employees of some private banks listed on the Iraq Stock Exchange

Mohammed Ali Hassan, Ahmed Abdulkadhum Abdulabass, Rafid mohammed salman , Zaid Abdulzahra Jaffar

100 - 122
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Auditing

The The Influence of Auditor Competence and Integrity on Audit Quality with the Implementation of Quality Assurance as a Moderating Variable

Taufan Aditya Perdana, Wahidahwati Wahidahwati, Maswar Patuh Priyadi

40-57
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Tax Accounting

A Tax Compliance Model with Legal Certainty Factors: A Laboratory Experiment Study

Rahayu Paramita Anjelina, Suwandi Suwandi

22-39
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Behavioral Accounting

Women’s Perceptions Of Glass Ceiling In The Accounting Profession In Indonesia

Amalia Siti Khodijah, Retno Dyah Pekerti, Anggraeni Anisa Wara Rahmayanti

58 - 71
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Publisher: Universitas Muhammadiyah Sidoarjo

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Email: jas@umsida.ac.id

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