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.

DOI: https://doi.org/10.21070/jas.v8i1

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
- PDF

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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Responsibility Accounting's Influence on Corporate Governance: Insights from Iraq Private Banks

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

100 - 123
- PDF

Auditing

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
- PDF

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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Vol. 8 No. 1 (2024): January

Financial Accounting

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

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

Management Accounting

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

Responsibility Accounting's Influence on Corporate Governance: Insights from Iraq Private Banks

Auditing

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

Tax Accounting

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

Behavioral Accounting

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

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