Vol 15 No 2 (2020) | Jurnal Ilmiah Akuntansi dan Bisnis

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JURNAL ILMIAH AKUNTANSI DAN BISNIS
Jurnal Ilmiah Akuntansi dan Bisnis (p-ISSN 2302-514X, e-ISSN 2303-1018) is published twice a year in January and July by Accounting Department-Udayana University in collaboration with Association of Indonesian Economic Bachelor branch of Denpasar and The Indonesian Institute of Accountant-KAPD. Jurnal Ilmiah Akuntansi dan Bisnis is accredited in SINTA (Science and Technology Index) at GRADE 2 (SINTA2) by the Ministry of Research and Technology of Republic of Indonesia, Decree No.21/E/KPT/2018 valid from Volume 11 Nomor 1 (2016) to Volume 15 Nomor 2 (2020) and Decree No.85/M/KPT/2020 valid from Volume 15 Nomor 1 (2020) to Volume 19 Nomor 2 (2024).

DOI: https://doi.org/10.24843/JIAB.2020.v15.i02

Published: 2020-07-23

Full Issue

Articles

Do Female Directors Manipulate Earnings?

Maria Kontesa, Lee Sia Chai, Rayenda Khresna Brahmana, Sisca Contesa

141-151
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DOI : https://doi.org/10.24843/JIAB.2020.v15.i02.p01
Abstract views: 622, PDF downloads: 872
Managerial Accountability of Village-Owned Enterprise Wija Sari: A Case Study Research

Desak Made Mya Yudia Sari, I Putu Sudana

152-171
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DOI : https://doi.org/10.24843/JIAB.2020.v15.i02.p02
Abstract views: 628, PDF downloads: 733
Management of Local Own-Source Revenue in Belu Government: A Phenomenological Study

Filemon Marselinus Taek, Ali Djamhuri, Zaki Baridwan

172-186
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DOI : https://doi.org/10.24843/JIAB.2020.v15.i02.p03
Abstract views: 503, PDF downloads: 615
Strategies and Business Models of Sharing Economy: MSMEs Digital Creativity

Yuni Rimawati, Atik Emilia Sula

187-201
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DOI : https://doi.org/10.24843/JIAB.2020.v15.i02.p04
Abstract views: 1161, PDF downloads: 892
Research-Based Learning: An Interpretive Study

Nujmatul Laily, Dewi Noor Fatikhah Rohimatullah, Muhammad Muhammad

202-212
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DOI : https://doi.org/10.24843/JIAB.2020.v15.i02.p05
Abstract views: 417, PDF downloads: 455
Sustainability Accounting Concept in Higher Education Institution: A Case Study of an Indonesian Public University

Putu Sukma Kurniawan

213-233
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DOI : https://doi.org/10.24843/JIAB.2020.v15.i02.p06
Abstract views: 799, PDF downloads: 762
The Influence of Social Responsibility in Employee Satisfaction Mediated by Corporate Image and Organizational Commitment

Wahidahwati Wahidahwati, Adilla Nanda Citra Fauzi

234-251
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DOI : https://doi.org/10.24843/JIAB.2020.v15.i02.p07
Abstract views: 605, PDF downloads: 757
Human Development Index, Liquidity Risk, Credit Risk and Financial Performance of Rural Credit Institutions in Bali

Ketut Muliartha RM

252-267
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DOI : https://doi.org/10.24843/JIAB.2020.v15.i02.p08
Abstract views: 603, PDF downloads: 667
Cheating Intention of Students Based on Theory of Planned Behavior

Patriani Wahyu Dewanti, Ida Ayu Purnama, Merinda NN Siregar, Sukirno Sukirno

268-279
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DOI : https://doi.org/10.24843/JIAB.2020.v15.i02.p09
Abstract views: 729, PDF downloads: 1184
The Effects of Executive and Company Characteristics on Tax Aggressiveness

Kristina Surya Dewi, Gerianta Wirawan Yasa

280-292
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DOI : https://doi.org/10.24843/JIAB.2020.v15.i02.p10
Abstract views: 1753, PDF downloads: 2220
CSR Disclosure on Earnings Management with the Presence of Women in the GCG Structure

Alit Wahyuningsih, Ni Ketut Rasmini

293-307
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DOI : https://doi.org/10.24843/JIAB.2020.v15.i02.p11
Abstract views: 985, PDF downloads: 1080
The Odd-Even Effect in The Boards of Commissioners and Corporate Values

Ardhi Islamudin, Gerrinko Giffari Wurintara, Yustrida Bernawati

308-316
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DOI : https://doi.org/10.24843/JIAB.2020.v15.i02.p12
Abstract views: 491, PDF downloads: 502