Vol 17 No 2 (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.i02

Published: 2022-07-29

Full Issue

Articles

Black-or-White of Online Lending in Indonesia: Conventional Platform or Sharia Scheme (A Netnography Study)

Resi Ariyasa Qadri, Iffah Nabilah, Ria Dewi Ambarwati

184-200
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DOI : https://doi.org/10.24843/JIAB.2022.v17.i02.p01
Abstract views: 405, PDF downloads: 612
Uncovering the Dark Side of Ponzi Schemes Through Money Game

Bambang Haryadi, Imam Wahyudi, Nur Hayati

201-213
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DOI : https://doi.org/10.24843/JIAB.2022.v17.i02.p02
Abstract views: 507, PDF downloads: 573
Asset Misappropriation Employee Fraud: A Case Study on an Automotive Company in Indonesia

Nanang Setiawan, Tarjo Tarjo, Bambang Haryadi

214-233
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DOI : https://doi.org/10.24843/JIAB.2022.v17.i02.p03
Abstract views: 1027, PDF downloads: 1258
Financial Management Accountability of Mosque in Covid-19 Pandemic: The Religious and Humanist Side Exploration

Yunita Fitria, Ferry Diyanti, Hariman Bone

234-251
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DOI : https://doi.org/10.24843/JIAB.2022.v17.i02.p04
Abstract views: 388, PDF downloads: 645
Corporate Governance Toward Sustainability Disclosure: Recent Development and Future Research Agenda

Luh Gede Krisna Dewi, Ni Luh Putu Wiagustini, Henny Rahyuda, I Putu Sudana

252-271
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DOI : https://doi.org/10.24843/JIAB.2022.v17.i02.p05
Abstract views: 585, PDF downloads: 814
Tax Audit Signals Contribute to the Diminishing of Tax Haven Beneficiary Firm Value

Elisa Tjondro, Gracia Pulcheria Valentina, Sianne Ivana Gunawan, Yohannes Dewantoro

272-285
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DOI : https://doi.org/10.24843/JIAB.2022.v17.i02.p06
Abstract views: 307, PDF downloads: 433
COVID-19 Pandemic on MSMEs in Bandar Lampung

Yuliansyah Yuliansyah, Erna Listyaningsih, Eka Sariningsih, Wiewiek Indriani

286-297
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DOI : https://doi.org/10.24843/JIAB.2022.v17.i02.p07
Abstract views: 352, PDF downloads: 271
Accountability of Tri Hita Karana's Cultural Perspective in Socio-religious Organization

Ni Made Dwi Rina, I Ketut Sujana, I Putu Sudana, I Gde Ary Wirajaya

298-312
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DOI : https://doi.org/10.24843/JIAB.2022.v17.i02.p08
Abstract views: 329, PDF downloads: 339
Perspective Contradiction Regarding Competition and Financial Stability in the Banking Sector: Review of Literature

Ni Wayan Noviana Safitri, I Gusti Bagus Wiksuana, Ida Bagus Panji Sedana, I Gde Kajeng Baskara

313-332
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DOI : https://doi.org/10.24843/JIAB.2022.v17.i02.p09
Abstract views: 320, PDF downloads: 436
The Effect of Trust and Related Party Transaction on Firm Value

Raihan Ramadhani, Yossi Diantimala, Muhammad Arfan

333-344
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DOI : https://doi.org/10.24843/JIAB.2022.v17.i02.p10
Abstract views: 513, PDF downloads: 767
Ownership Structure, Tax Risk, and Tax Avoidance in Indonesia Manufacturing Companies 2016-2020

Yenni Mangoting, Oviliani Yenty Yuliana, Ph. D, Ellen Valencia, Claresta Puguh Mettasari Utomo

345-361
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DOI : https://doi.org/10.24843/JIAB.2022.v17.i02.p11
Abstract views: 886, PDF downloads: 773
The Role of Female and Millennial Directors on the Environmental Performance of Indonesian SOEs

Dian Kusuma Wardhani, Eiffeliena Nur'aini Purwinanti, Muhammad Priandi

362-375
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DOI : https://doi.org/10.24843/JIAB.2022.v17.i02.p12
Abstract views: 458, PDF downloads: 355