EXPORT DATE: OCTOBER 14, 2023

Jurnal Ilmiah Akuntansi dan Bisnis (JIAB) is cited by articles on SCOPUS database at least 33 times since published online in 2007.

1. Hardika, A. L., Fathonah, A. N., Darrini, A., & Saudi, M. H. M. (2020). Increasing Managerial Performance through The Use of Information Technology and Decentralization Characteristics of the Management Accounting System. International Journal of Psychosocial Rehabilitation, 24(2), 2752-2756.

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2. Muslichah, M., Wiyarni, W., & Nursasi, E. (2020). Model Of The Integrated Reporting For SMEs. Journal of Sustainability Science and Management, 15(2), 146-161.

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3. Bhaskoro I.Y., Suhardianto N. (2020). The positive accounting theory, corporate governance, and income smoothing. International Journal of Innovation, Creativity and Change, 11(9), 417-433.

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4. Herawati N.T., Candiasa I.M., Yadnyana I.K., Suharsono N. (2020). The influence of gender and financial literacy on accounting implementation upon small and micro business (SMEs). International Journal of Advanced Science and Technology, 29(3), 5064-5075.

https://www.scopus.com/inward/record.uri?eid=2-s2.0-85082054325&partnerID=40&md5=8dbaf853ebfffb39841fe0f2a81f778a

5. Herawati N.T., Candiasa I.M., Yadnyana I.K., Suharsono N. (2020) The influence of gender and financial literacy on accounting implementation in small and micro business (SMES). International Journal of Innovation, Creativity and Change, 12(4), 36-50.

https://www.scopus.com/inward/record.uri?eid=2-s2.0-85083581489&partnerID=40&md5=18fa06be4582559ccfb4c4ef694f8b91

6. Harymawan I., Agustia D., Aprilia P., Ratri M.C. (2020). Board meeting, loss, and corporate social responsibility disclosure 2020 Journal of Security and Sustainability, 9(J), 133-150.
   doi: 10.9770/jssi.2020.9.J(11) 

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7. Oktaviani R.M., Kurnia H., Sunarto, Udin. (2020). The effects of taxpayer knowledge and taxation socialization on taxpayer compliance: the role of taxpayer awareness in developing Indonesian economy. Accounting, 6(2), 89-96. doi:10.5267/j.ac.2019.12.004

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8. Hadiyatno D., Susiswo S., Patimah S., Nainggolan H., Ernayani R. (2020) The effect of local taxes, regional retribution, and other legal district own source revenues on the increase of district own source revenue. Humanities and Social Sciences Reviews, 8(1), 426-431.

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9. Saksessia D., Firmansyah A. (2020). The role of corporate governance on earnings quality from positive accounting theory framework. International Journal of Scientific and Technology Research, 9(1), 808-820.

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10. Ernayani R., Herianingrum S., Widiastuti T., Harianto R.P., Zainal M.I. (2020). Factors influencing income smoothing practice in the oil and natural gas mining companies during 2012-2016 period. Humanities and Social Sciences Reviews, 8(1), 359-365. doi:10.18510/hssr.2020.8146

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11. Kurniawan Saputra K.A., Subroto B., Rahman A.F., Saraswati E. (2020) Issues of morality and whistleblowing in short prevention accounting. International Journal of Innovation, Creativity and Change. 12(3), 77-88

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12. Mohammed Abazeed R.A. (2020). Impact of strategic capabilities on organizational ambidexterity in the commercial banks in Jordan: The mediating role of knowledge management. Management Science Letters, 10(7), 1445-1456. doi:10.5267/j.msl.2019.12.023

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13. Sudarman, Kusuma S.Y. (2019). Individual morality to accounting fraud tendency at whole bmts in kudus. International Journal of Scientific and Technology Research. 8(12), 1889-1892.

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14. Warlina L., Alkhadad A. (2019). Role of E-currency Application in Supporting Business. IOP Conference Series: Materials Science and Engineering. 662(2), 22076. doi: 10.1088/1757-899X/662/2/022076

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15. Wulandari S.S., Ali S. (2019). Incorporating XBRL topics into the accounting curriculum: empirical evidence from Indonesia. Accounting Education, 28(6), 597-620. doi:10.1080/09639284.2019.1679205 

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16. Sudarman, Candrarin G., Asih P. (2019) Internal control toward accounting fraud tendency at whole bmt. International Journal of Scientific and Technology Research. 8(11). 3230-3233.

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17. Andaswari S., Setyadi D., Paminto A., Defung F. (2019). The company size as a moderating variable for the effect of investment opportunity set, debt policy, profitability, dividend policy and ownership structure on the value of construction companies listed on the Indonesia stock exchang. International Journal of Scientific and Technology Research, 8(9), 2356-2362.

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18. Cheisviyanny C., Dwita S., Helmy H. (2019) Influence of locus of control and gender on professional judgment. Humanities and Social Sciences Reviews, 7(4), 477-487. doi:10.18510/hssr.2019.7464

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19. Permatasari Y., Anis Surayya Z. (2019). S1 accounting extension students: love of money, gender, ethical perception, and religiosity. Asia-Pacific Journal of Accounting and Economics, 26(2-Jan), 150-159. doi:10.1080/16081625.2019.1546972

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20. Saputra K.A.K., Anggiriawan P.B., Sanjaya I.K.P.W., Jayanti L.G.P.S.E., Manurung D.T.H. (2019). The role of human resource accounting and the synergy of village government in village fund management. Journal of Advanced Research in Dynamical and Control Systems, 11(11), 303-309. doi:10.5373/JARDCS/V11I11/20193200

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21. Wardi J., Putri L.D., Hamuddin B. (2019). Analysis of service excellence in higher education, an overview university in Riau, Indonesia. Journal of Advanced Research in Dynamical and Control Systems, 11(7), 596-608.

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22. Paranoan N., Roreng P.P., Tandirerung C.J., Tandungan E.S. (2019). Fraud prevention in bourdieu thoughts. Journal of Critical Reviews, 6(5), 46-50. doi:10.22159/jcr.06.05.08

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23. Khanifah K., Isgiyarta J., Lestari I., Udin U. (2019). The effect of gender, locus of control, love of money, and economic status on students’ ethical perception. International Journal of Higher Education, 8(5). 168-175. doi:10.5430/ijhe.v8n5p168

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24. Yuhertiana I., Bastian I., Sari R.P. (2019). Financial information and voter's decisions on local government elections. International Journal of Innovation, Creativity and Change, 6(9). 245-261

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25. Hikmah K., Haryono T., Djuminah, Nasrulloh R.S. (2019). Investment opportunity set, institutional ownership, family ownership and funding policy. Management Science Letters, 9 (Special Issue 13), 2201-2214. doi:10.5267/j.msl.2019.7.032

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26. Choiriah N., Yanto H., Ilhami R. (2018) Environmental responsibility of Indonesian manufacturing companies. Journal of Social Sciences Research. 2018(Special Issue 6), 122-129. doi:10.32861/jssr.spi6.122.129

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27. Jumingan, Kasidin (2017). The analysis of the acquisition of taxes, levies and other local revenue's effect towards original local government revenue (PAD) improvement in the city of Surakarta. International Journal of Civil Engineering and Technology. 8(11), 437-445.

https://www.scopus.com/inward/record.uri?eid=2-s2.0-85036595177&partnerID=40&md5=e9cdfdad2eddcd984c63fba2cf2b1437

28. Machmuddah Z., Utomo S.D., Setiawanta Y. (2017) Successfully implementing the balanced scorecard: Empirical evidence in Assalaam Islamic modern boarding school. Advanced Science Letters, 23(8), 7235-7238. doi:10.1166/asl.2017.9339

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29. Effendi R. (2017). Influence on local government performance: Budget participatory, budget control and organizational structure working procedures of dysfunctional behavior. European Research Studies Journal, 20(3), 580-593

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30. Sawitri D., Perdana S., Muawanah U., Setia K.A. (2017) The influence of tax knowledge and quality of service tax authorities to the individual taxpayer compliance through taxpayer awareness. International Journal of Economic Research. 14(13), 217-235

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31. Rahmanto B.T., Nurjanah S. (2017). Influence analysis of fundamental information, company size and sales growth toward share price (Studies in pharmacy industry company listed in Indonesia stock exchange) . International Journal of Economic Research, 14(17), 11-25

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32. Achyarsyah P. (2016). The analysis of the influence of financial distress, debt default, company size, and leverage on going concern opinion1. International Journal of Applied Business and Economic Research, 14(10), 6767-6782.

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33. Pradini I.P., Herwany A., Tanzil N.D. (2015) A comparative study of bank soundness methods to market discipline and corporate value (Study on commercial banks which listed in Indonesia stock exchange) . International Journal of Applied Business and Economic Research. 13(7 ), 5079-5103.

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34. Farida, I., Aryani, Y. A., & Setiawan, D. (2022). Empirical evidence of management control system in the emerging market. Corporate & Business Strategy Review, 3(2), 112–124.

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35. Deniswara, K., Wijaya, F. K., & Handitya, E. J. (2023). Determinant of Carbon Emission Disclosure: Empirical Studies on Energy Companies in Indonesia. ACM International Conference Proceeding Series.

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36. Kiswanto, K., Widhiastuti, R., & Safitri, M. A. (2023). Institutional Ownership in Encouraging Carbon Emission Disclosure for Mining Companies, Basic Industries and Chemicals in Indonesia. Journal of Environmental Management and Tourism, 14(3), 632.

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37. Handayani, S., Suhardjanto, D., Muhtar, E., Honggowati, S., & Setiorini, K. R. (2023). The Influence of Board of Directors Diversity on Carbon Emission Disclosure. Migration Letters, 20, 305–316

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38. Grover, K. L., & Bhullar, P. S. (2022). Risk Factor Disclosure Pattern of Indian Initial Public Offering Prospectuses: A Content Analysis. International Journal of Electronic Finance, 11(1), 1.

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39. Gupta, K., Raman, T. V., Deol, O. S., & Gupta, K. (2021). Impact of Risk Disclosures on IPO performance: Evidence from India. Finance: Theory and Practice.

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40. Marcella, S., Kwistianus, H., Kurniawan, I. F., & Hatane, S. E. (2023). Firm Characteristics and Corporate Governance Internal Mechanism in Intellectual Capital Disclosures of Leisure Industries in Indonesia and Thailand. International Journal of Learning and Intellectual Capital, 20(5), 538–556.

https://www.scopus.com/inward/record.uri?eid=2-s2.0-85091526218&partnerID=40&md5=39cd1660480e6001ffb46353c1261972

41. Baroroh, N., Yanto, H., Khafid, M., Waluyo Jati, K., & Ayu Setyowati, D. (2022). Determinant Of Earnings Response Coefficient on the Indonesian and Singaporean Stock Exchanges During the COVID-19 Pandemic. Investment Management and Financial Innovations, 19(4), 132–145.

https://www.scopus.com/inward/record.uri?eid=2-s2.0-85091526218&partnerID=40&md5=39cd1660480e6001ffb46353c1261972

42. Astuti, R. N., Fachrurrozie, F., Amal, M. I., & Zahra, S. F. (2020). Does Audit Committee Quality Mediate Determinants of Intellectual Capital Disclosure? The Journal of Asian Finance, Economics and Business, 7(7), 199–208.

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43. Diansari, R. E., Musah, A. A., & Binti Othman, J. (2023). Factors Affecting Village Fund Management Accountability in Indonesia: The Moderating Role of Prosocial Behaviour. Cogent Business & Management, 10(2).

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44. Diansari, R. E., Musah, A. A., & Othman, J. B. (2023). Perception of Prosocial Behavior in Accountability of Village Fund Management in Indonesia: the Moderating Role of Internal Control and Leadership. International Journal of Professional Business Review, 8(4), e01481.

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45. Diansari, R. E., Othman, J. B., & Musah, A. A. (2023). Accountability and Perception of Prosocial Behavior in Village Fund Management. Journal of Governance and Regulation, 12(1), 124–132.

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46. Mutiara, U., Simanjuntak, I. K., Hasibuan, R. R., & Amiludin, A. (2020). Exceptions of banking secrets for the interest of taxes in Indonesia (a comparison of the post-birth of access law to financial information). Legality?: Jurnal Ilmiah Hukum, 28(2).

https://www.scopus.com/inward/record.uri?eid=2-s2.0-85161052121&partnerID=40&md5=84ddefcbc679df4e76f5589702a76120

47. Rachmawati, I., & Nor, M. Z. M. (2021). Legal And Shariah Framework of Crowdfunding in Batling Covid-19: Some Observation in Indonesia. BiLD Law Journal, 6(2), 1–9.

https://www.scopus.com/inward/record.uri?eid=2-s2.0-85130034373&partnerID=40&md5=3cc5a7b6c6712371734adaee51bbfca3

48. Widaninggar, N., Firdaus, M., Suherman, Wahyudi, F., & Sauqi, A. (2023). Analysis of The Intention to Use Loan Facilities From Formal Financial Institutions for Large Chili Farmers Through the Theory of Planned Behavior Approach. Investment Management and Financial Innovations, 20(2), 137–148.

https://www.scopus.com/inward/record.uri?eid=2-s2.0-85130034373&partnerID=40&md5=3cc5a7b6c6712371734adaee51bbfca3

49. Atabay, E., & Çal?yurt, K. T. (2022). Impact on Operating Profitability by Greenhouse Gas Statements: A Research in BIST Sustainability Index Companies. In Accounting, Finance, Sustainability, Governance and Fraud (pp. 133–152).

https://www.scopus.com/inward/record.uri?eid=2-s2.0-85122741241&partnerID=40&md5=b3f783f5520679a0a8999bc7b1c16653

50. Rath, C., & Deo, M. (2023). The Role of GHG Emissions and Energy Consumption Disclosures in Determining Performance-Based CEO Compensation — A Panel Data Approach. Review of Pacific Basin Financial Markets and Policies, 26(02).

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51. Suratno, & Ichtiarto, B. P. (2021). Reduce Carbon Emissions of Logistic Transportation Using Eight Steps Approach in Indonesian Automotive Industry. Journal Européen Des Systèmes Automatisés, 54(6), 819–826.

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52. Paramaduhita, A. V., & Mustikasari, E. (2018). Non-Employee Individual Taxpayer Compliance. Asian Journal of Accounting Research, 3(1), 112–122.

https://www.scopus.com/inward/record.uri?eid=2-s2.0-85115312461&partnerID=40&md5=9f3fea2ef4615243f87250d3d161aff3

53. Yusrianti, H., Ghozali, I., Kurniawan, S., & Hakiki, A. (2023). Examining Social Influence on Asset Misappropriation Tendency. Kasetsart Journal of Social Sciences, 44(3).

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54. Fatmawati, Tamsah, H., Romadhoni, B., Lisanty, N., Ponijan, Syafruddin, & Yusriadi, Y. (2021). The Influence of Organizational Culture, Locus of Control and Self Efficacy on the Performance of Civil Servants of Education Personnel. Proceedings of the International Conference on Industrial Engineering and Operations Management, 3166–3168.

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55. Alshahrani, F., Eulaiwi, B., Duong, L., & Taylor, G. (2023). Climate Change Performance and Financial Distress. Business Strategy and the Environment, 32(6), 3249–3271.

https://www.scopus.com/inward/record.uri?eid=2-s2.0-85170487117&partnerID=40&md5=0f3379ee24d93de0667d507200af6479

56. Farida, I., Aryani, Y. A., & Setiawan, D. (2022). Empirical Evidence of Management Control System in the Emerging Market. Corporate and Business Strategy Review, 3(2), 112–124.

https://www.scopus.com/inward/record.uri?eid=2-s2.0-85139477180&partnerID=40&md5=1ff6c6602555d200ecaa7d1eb570377b

57. Lasmana, M. S., & Rodhiyah, R. E. I. (2018). Changes of PTKP, PPh, PPN and PPnBM: its linkages on DJP East Java II. Asian Journal of Accounting Research, 3(2), 190–201.

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58. Kurnia, P., Nur, D. P. E., & Putra, A. A. (2021). Carbon Emission Disclosure and Firm Value: A Study of Manufacturing Firms in Indonesia and Australia. International Journal of Energy Economics and Policy, 11(2), 83–87.

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59. Nasih, M., Prasetyo, K., Ramadhan, E. A., Roiston, T. A., & Ayuningtya, E. S. (2020). The Effect of Board Effectiveness and Independence on the Narration of Greenhouse Gases (GHG) Emissions Disclosure. Journal of Security and Sustainability Issues, 1039–1049.

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60. Kurniawan, D. (2020). The Influence of Tax Education During Higher Education on Tax Knowledge and Its Effect on Personal Tax Compliance. Journal of Indonesian Economy and Business, 35(1).

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