Vol 16 No 2 (2021) | 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.2021.v16.i02

Published: 2021-07-27

Full Issue

Articles

How Corporate Governance Practices Affect the Cost of Debt: A Cross-Country Comparison of Pakistan and India

Muhammad Umair Nazir

187-198
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DOI : https://doi.org/10.24843/JIAB.2021.v16.i02.p01
Abstract views: 670, PDF downloads: 962
The Effect of Financial Condition on Firm Value: A Comparative Study

Dwiyanjana Santyo Nugroho

199-217
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DOI : https://doi.org/10.24843/JIAB.2021.v16.i02.p02
Abstract views: 1395, PDF downloads: 1251
The Emancipation of Household Accounting: A [Non]-Feminist Critical Study of Tjoet Njak Dien

Febrina Nur Ramadhani, Lilik Purwanti, Aji Dedi Mulawarman

218-233
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DOI : https://doi.org/10.24843/JIAB.2021.v16.i02.p03
Abstract views: 695, PDF downloads: 521
Uncovering of Potential Fraud in the Preparation of Village Planning and Budgeting Documents in Madura

Tarjo Tarjo, Yustin Nur Faizah, Moh. Toyyib, Eklamsia Sakti, Heindrika Eka Pramudita

234-246
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DOI : https://doi.org/10.24843/JIAB.2021.v16.i02.p04
Abstract views: 551, PDF downloads: 484
The Effect of Fraud Pentagon and F-Score Model in Detecting Fraudulent Financial Reporting in Indonesia

Ardhi Nugraha Putra, Agung Dinarjito

247-263
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DOI : https://doi.org/10.24843/JIAB.2021.v16.i02.p05
Abstract views: 1058, PDF downloads: 1946
Management of Unexpected Expenditures for Covid-19 in Local Government

Yesi Mutia Basri, Hariadi Hariadi, Ode Asra

264-278
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DOI : https://doi.org/10.24843/JIAB.2021.v16.i02.p06
Abstract views: 492, PDF downloads: 521
Moderation of Financial Constraints in Transfer Pricing Aggressiveness, Income Smoothing, and Managerial Ability to Avoid Taxation

Hanung Adittya Aristyatama, Agus Bandiyono

279-297
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DOI : https://doi.org/10.24843/JIAB.2021.v16.i02.p07
Abstract views: 1234, PDF downloads: 1187
Implementation of Good Governance in Komodo National Park Management: A Case Study

I Gde Sudiartha, I Putu Sudana, Anak Agung Ngurah Bagus Dwirandra, I Gde Ary Wirajaya

298-316
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DOI : https://doi.org/10.24843/JIAB.2021.v16.i02.p08
Abstract views: 721, PDF downloads: 614
Does Financial Performance Drive Environmental Disclosure and Environmental Cost? Evidence from Indonesia

Rima Kusuma Rini, Desi Adhariani

317-331
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DOI : https://doi.org/10.24843/JIAB.2021.v16.i02.p09
Abstract views: 720, PDF downloads: 861
The Moderation Effect of Religiosity on The Effect of Moral Equity to Auditor Ethical Behavior

Anastania Balqis, Zaenal Fanani

332-342
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DOI : https://doi.org/10.24843/JIAB.2021.v16.i02.p10
Abstract views: 457, PDF downloads: 581
Women on Boards as A Mechanism to Improve Carbon Emission Disclosure and Firm Value

Monica Monica, Fransiskus Eduardus Daromes, Suwandi Ng

343-358
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DOI : https://doi.org/10.24843/JIAB.2021.v16.i02.p11
Abstract views: 966, PDF downloads: 909
Revealing The Accountability of Nurul Haromain Islamic Boarding Schools: A Phenomenological Study

Siti Rodliyah, Ali Djamhuri, Yeney Widya Prihatiningtias

359-372
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DOI : https://doi.org/10.24843/JIAB.2021.v16.i02.p12
Abstract views: 441, PDF downloads: 440