Vol 6 No 1 (2022): January | Journal of Accounting Science

All articles in this issue (7 research articles and 1 brief report) were outhored/co-authored by 18 outhors from four different countries (Indonesia, Iraq, Oman, Malaysia) and 7 institutions. An open access for full issue can be download here.

DOI: https://doi.org/10.21070/jas.v6i1

Published: 2021-12-17

Financial Accounting

Risk Management Practices and Financial Performance: The Case of Sultanate of Oman Praktik Manajemen Risiko dan Kinerja Keuangan: Kasus Kesultanan Oman

1. Shima Hamdan AL Mamari (University of Nizwa) , *
2. Ahad Said Al Ghassani (University of Nizwa) ,
3. Essia Ries Ahmed (University of Nizwa)

69-83

(*) Corresponding Author
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Abstract Views: 6195 PDF downloads: 3461

Management Accounting

Entrepreneurial Orientation, Market Orientation, Managerial Accounting and Manufacturing SMEs Satisfaction Orientasi Kewirausahaan, Orientasi Pasar, Akuntansi Manajerial dan Kepuasan UKM Manufaktur

1. Abdulkarim Kanaan-Jebna (School of Computer Sciences, Universiti Sains Malaysia) , *
2. Ahamd Suhaimi Baharudi (School of Computer Sciences, Universiti Sains Malaysia) ,
3. Tariq Tawfeeq Yousif Alabdullah (University of Basrah, Iraq)

1-14

(*) Corresponding Author
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Abstract Views: 3298 PDF downloads: 2383
Compatibility of Sustainable Development Concept in Corporate Social Responsibility Report Kompatibilitas Konsep Sustainable Development pada Laporan Corporate Social Responsibility

1. Sarah Yuliarini (Universitas Wijaya Kusuma Surabaya) , *
2. Titik Inayati (Universitas Wijaya Kusuma Surabaya, Indonesia )

28-37

(*) Corresponding Author
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Abstract Views: 789 PDF downloads: 1420

Auditing

Moderating Role of Professional Commitment to Audit Quality Reduction Behavior during the Covid-19 Pandemic Period Peran Moderasi Komitmen Profesional terhadap Perilaku Reduksi Kualitas Audit Periode Pandemi Covid-19

1. Arfiana Dewi (ITB Ahmad Dahlan Lamongan) , *
2. Evi Dwi Kartikasari ( ITB Ahmad Dahlan Lamongan)

15-27

(*) Corresponding Author
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Abstract Views: 867 PDF downloads: 938

Behavioral Accounting

Prediction of Financial Behavior with Financial Literacy as a Moderating Variable in Muhammadiyah Religious Organizations in Indonesia Prediksi Financial Behaviour Dengan Literasi Keuangan sebagai Variabel Moderasi pada Organisasi Keagamaan Muhammadiyah di Indonesia

1. Elliv Hidayatul Lailiyah (Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan) , *
2. Arfiana Dewi (Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan) ,
3. Yahya Shidiq ( Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan) ,
4. Dian Lestari (Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan)

84-101

(*) Corresponding Author
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Abstract Views: 904 PDF downloads: 1515

Public Sector Accounting

Bibliography of Government Accounting Research In Indonesia Bibliografi Penelitian Akuntansi Pemerintahan di Indonesia

1. Dedi Rusdi (Universitas Islam Sultan Agung Semarang) ,
2. Edy Suprianto (Universitas Islam Sultan Agung Semarang) *

38-54

(*) Corresponding Author
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Abstract Views: 1046 PDF downloads: 1920

Accounting Information Systems

Accounting Information System: Cash Receipts at Zakat, Infaq and Sadaqah Institutions Sistem Informasi Akuntansi: Penerimaan Kas di Lembaga Zakat, Infaq dan Shadaqah

1. Miftachul Hanifa (Universitas Muhammadiyah Sidaorjo) ,
2. Fityan Izzah Noor Abidin (Universitas Muhammadiyah Sidoarjo) *

55-68

(*) Corresponding Author
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Abstract Views: 370 PDF downloads: 1122