Vol 18 No 1 (2023) | 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.2023.v18.i01

Published: 2023-01-31

Full Issue

Articles

Weton: Reflections on Employee Interests to Become a Whistleblower

Lilik Purwanti, Soelchan Arief Effendi

1-16
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DOI : https://doi.org/10.24843/JIAB.2023.v18.i01.p01
Abstract views: 471, PDF downloads: 1057
Budgetary Slack Will Not Let Organization Die: Explaining Motivational and Stewardship Aspects of Conditional Slack

Frida Fanani Rohma, Khy'sh Nusri Leapatra Chamalinda

17-28
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DOI : https://doi.org/10.24843/JIAB.2023.v18.i01.p02
Abstract views: 391, PDF downloads: 1685
The Effectiveness of Corporate Governance and Whistleblowing System on Fraud Disclosure

Lilik Handajani, Saipul Arni Muhsyaf, Ayudia Sokarina

29-42
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DOI : https://doi.org/10.24843/JIAB.2023.v18.i01.p03
Abstract views: 1211, PDF downloads: 2775
Determination of Auditors' Ethical Perception and Individual Morality as Intervening Variables

Sigit Hermawan, Salsa Billa Rahma Imania, Duwi Rahayu, Sarwendah Biduri, Ruci Arizanda Rahayu

43-57
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DOI : https://doi.org/10.24843/JIAB.2023.v18.i01.p04
Abstract views: 330, PDF downloads: 1774
The Moderating Role of Board Independent in Managerial Ownership and Firm Value: Evidence in Indonesia

Perwito Perwito, Nugraha Nugraha, Mayasari Mayasari, Yayat S

58-74
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DOI : https://doi.org/10.24843/JIAB.2023.v18.i01.p05
Abstract views: 422, PDF downloads: 1729
Employees' Understanding of Service-Oriented Strategy: A Case of Business Services in Indonesia

Ida Bagus Udayana Putra, I Made Suniasta Amerta

75-89
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DOI : https://doi.org/10.24843/JIAB.2023.v18.i01.p06
Abstract views: 279, PDF downloads: 507
Reduced Audit Quality Practices among Local-Government’s Internal Auditors: What to do with Stress and Working Condition

Rinto Ariwibowo, Nurkholis Nurkholis, Erwin Saraswati

90-114
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DOI : https://doi.org/10.24843/JIAB.2023.v18.i01.p07
Abstract views: 658, PDF downloads: 651
Theory of Planned Behavior on The Implementation of Environmental Management Accounting

Anak Agung Vidyaswari Kedisan, Ni Made Dwi Ratnadi, I Gusti Ayu Made Asri Dwija Putri, Ni Putu Sri Harta Mimba, Eka Ardhani Sisdyani

115-133
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DOI : https://doi.org/10.24843/JIAB.2023.v18.i01.p08
Abstract views: 493, PDF downloads: 1068
Can The Effectiveness of Whistleblowing System and Ewuh Pakewuh Culture Influence Fraud Disclosure?

Maria Mediatrix Ratna Sari, Putu Nokia Sustriani, Herkulanus Bambang Suprasto

134-146
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DOI : https://doi.org/10.24843/JIAB.2023.v18.i01.p09
Abstract views: 252, PDF downloads: 1467
Sustainability Performance in Hospitality Industry: Interaction of Strategic Sustainability Management and Sat Kerthi Culture

Komang Adi Kurniawan Saputra, Bambang Subroto, Aulia Fuad Rahman, Erwin Saraswati

147-162
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DOI : https://doi.org/10.24843/JIAB.2023.v18.i01.p10
Abstract views: 398, PDF downloads: 839
Madura Indigenous Communities' Local Knowledge in the Participating Planning and Budgeting Process

Ana Sopanah, Harnovinsah Harnovinsah, Riza Bahtiar Sulistyan

163-178
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DOI : https://doi.org/10.24843/JIAB.2023.v18.i01.p11
Abstract views: 369, PDF downloads: 1412
Community of Inquiry During Covid-19 Pandemic: Does It Affect Accounting Student’s Professional Skill?

Maria Asumpta Evi Marlina, Basuki Basuki

179-196
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DOI : https://doi.org/10.24843/JIAB.2023.v18.i01.p12
Abstract views: 278, PDF downloads: 298