Vol 17 No 1 (2022) | 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.2022.v17.i01

Published: 2022-01-22

Full Issue

Articles

Conceptualising Stakeholder Engagement in Sustainability Reporting

Putu Agus Ardiana

1-21
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DOI : https://doi.org/10.24843/JIAB.2022.v17.i01.p01
Abstract views: 805, PDF downloads: 1208
Uncovering Tax Avoidance at Government Agencies: A Phenomenological Research

Moh Riskiyadi, Tarjo Tarjo, Alexander Anggono

22-32
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DOI : https://doi.org/10.24843/JIAB.2022.v17.i01.p02
Abstract views: 594, PDF downloads: 1070
Fraud Analysis on Illegal Online Lending Using Habermas' Theory of the Public Sphere

Nanang Shonhadji

33-49
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DOI : https://doi.org/10.24843/JIAB.2022.v17.i01.p03
Abstract views: 364, PDF downloads: 665
Work Cultural-Life Balance: A Phenomenological Study of Balinese Female Accountant in the Banking Sector

Putu Kemala Vidyantari, I Putu Sudana, I Gde Ary Wirajaya, Herkulanus Bambang Suprasto

50-65
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DOI : https://doi.org/10.24843/JIAB.2022.v17.i01.p04
Abstract views: 417, PDF downloads: 676
How Performance Mediate the Effects of Participation and Control Environment on Transparency

Sri Rahayu, Yudi Yudi, Rahayu Rahayu, Salman Jumaili

66-83
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DOI : https://doi.org/10.24843/JIAB.2022.v17.i01.p05
Abstract views: 332, PDF downloads: 618
Symbolic Adoption Model of Local Government Management Information System

I Gusti Ngurah Agung Suaryana, Naniek Noviari, I Gusti Ayu Eka Damayanthi

84-101
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DOI : https://doi.org/10.24843/JIAB.2022.v17.i01.p06
Abstract views: 331, PDF downloads: 435
Potential Outcomes of Blockchain Technology Application for Transparency of Ultimate Beneficial Owner Registration Issue

Milla Sepliana Setyowati, Ida Ayu Rasthiti Adnyani, Arfah Habib Saragih, Adang Hendrawan

102-116
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DOI : https://doi.org/10.24843/JIAB.2022.v17.i01.p07
Abstract views: 365, PDF downloads: 387
The Motivation Behind CSR Manager Role in Indonesian Mining Companies

Rabin Ibnu Zainal, Fitriya Fitriya, Teguh Iman Santoso

117-127
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DOI : https://doi.org/10.24843/JIAB.2022.v17.i01.p08
Abstract views: 366, PDF downloads: 526
Revealing Practices of Fishermen Profit Sharing: An Ethnomethodology Study

Fitriah Bidari Latuconsina, Iwan Triyuwono, Aji Dedi Mulawarman

128-145
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DOI : https://doi.org/10.24843/JIAB.2022.v17.i01.p09
Abstract views: 282, PDF downloads: 523
Corporate Governance, Political Connection, Family Ownership and Tax Aggressiveness in Indonesia

Ni Luh Putri Setyastrini, Imam Subekti, Arum Prastiwi

146-158
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DOI : https://doi.org/10.24843/JIAB.2022.v17.i01.p10
Abstract views: 648, PDF downloads: 1215
Insightfully Explore the Ethical Decision Making of Tax Consultants During COVID-19 Pandemic

I Kadek Adhi Pramana, I Gusti Ayu Nyoman Budiasih, Anak Agung Ngurah Bagus Dwirandra, I Gusti Ayu Made Asri Dwija Putri

159-170
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DOI : https://doi.org/10.24843/JIAB.2022.v17.i01.p11
Abstract views: 286, PDF downloads: 510
Intention to Use Digital Finance MSMEs: The Impact of Financial Literacy and Financial Inclusion

Atang Hermawan, Ardi Gunardi, Lira Mustika Sari

171-182
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DOI : https://doi.org/10.24843/JIAB.2022.v17.i01.p12
Abstract views: 547, PDF downloads: 2567