Vol. 9 No. 2 (2025): July

All articles in this issue (11 research articles) were authored/co-authored by 28 authors from 3 different countries (Indonesia, Malaysia, Uzbekistan) and 17 institutions. An open access for full issue can be downloaded here.

DOI: https://doi.org/10.21070/jas.v9i2

Published: 2025-07-03

Financial Accounting

Factors Driving the Quality of Financial Reporting in Non-Financial Public Companies in Indonesia

Kenny Irawan, Dyna Rachmawati, Eindresvari A/P Silvarajoo

292-314
- PDF
Firm Value and Sustainability Assessment of Food and Agriculture Systems

Septian Septian, Nik Arieff Ashaff Bin Nik Anuar, Abin Suarsa

384-397
- PDF

Management Accounting

Corporate Factors Affecting Carbon Disclosure for SDG 13 in Indonesia

Moch. Yusril Ihza Mahendra, Ade Irma Suryani Lating, Ratna Anggraini Aripratiwi, Nufaisa Nufaisa

272-291
- PDF
Understanding Institutional Influences on MSMEs' Environmental Accounting Adoption

Sukma Uli Nuha, Ria Meilan, Khalilov Bahromjon Bahodirovich

313-323
- PDF

Auditing

Artificial Intelligence and Data Mining in Detecting Financial Statement Fraud: A Systematic Literature Review

Anggi Putri, Dian Anita Nuswantara

204-257
- PDF

Tax Accounting

The Impact of Earnings Management and Distress on Tax Aggressiveness: The Role of Company Size

Ayu Endah Lestari, Shinta Melzatia, Haura Hazimah Melzatia

184-203
- PDF

Islamic Accounting

Social Accounting in Social Justice Morality in Islamic Banks

Andrianto Andrianto, Enny Istanti

258-271
- PDF

Behavioral Accounting

Ethical Dilemma of Tax Consultant in Husserl's Perspective

Lulu Essa Febriani, Titik Agus Setiyaningsih

169-183
- PDF
Factors Influencing Postgraduate Students’ Investment Awareness

Albert Bonansyah, Chairina Chairina

353-384
- PDF

Accounting Information Systems

Acceptance of Accounting Information System of Cooperative Laboratory

Carolina Lita Permatasari, Dwi Iga Luhsasi

149-168
- PDF
Integration of Digital Payment Literacy and Accounting in Promoting the Growth of MSMEs

Hernianti Harun, Nurain Nurain, Nurwani Nurwani

324-351
- PDF

Vol. 9 No. 2 (2025): July

Financial Accounting

Factors Driving the Quality of Financial Reporting in Non-Financial Public Companies in Indonesia

Firm Value and Sustainability Assessment of Food and Agriculture Systems

Management Accounting

Corporate Factors Affecting Carbon Disclosure for SDG 13 in Indonesia

Understanding Institutional Influences on MSMEs' Environmental Accounting Adoption

Auditing

Artificial Intelligence and Data Mining in Detecting Financial Statement Fraud: A Systematic Literature Review

Tax Accounting

The Impact of Earnings Management and Distress on Tax Aggressiveness: The Role of Company Size

Islamic Accounting

Social Accounting in Social Justice Morality in Islamic Banks

Behavioral Accounting

Ethical Dilemma of Tax Consultant in Husserl's Perspective

Factors Influencing Postgraduate Students’ Investment Awareness

Accounting Information Systems

Acceptance of Accounting Information System of Cooperative Laboratory

Integration of Digital Payment Literacy and Accounting in Promoting the Growth of MSMEs

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