Vol 18 No 2 (2023) | Jurnal Ilmiah Akuntansi dan Bisnis

Skip to main content Skip to main navigation menu Skip to site footer

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).

Published: 2023-07-30

Full Issue

Articles

The Psychology of Risk Influence and Investor Sentiment on Investment Decision Making in the Indonesian Stock Market

Muhammad Apri Wirawan Sinaga, Nila Firdausi Nuzula, Cacik Rut Damayanti

197-215
- PDF
DOI : https://doi.org/10.24843/JIAB.2023.v18.i02.p01
Abstract views: 509, PDF downloads: 718
Is Sustainability Reporting Really About Reporting Sustainability?

Putu Agus Ardiana

216-225
- PDF
DOI : https://doi.org/10.24843/JIAB.2023.v18.i02.p02
Abstract views: 380, PDF downloads: 532
University Social Responsibility Reporting in Alignment with Sustainability Development Goals: A Conceptual Framework

Erwin Saraswati, Abdul Ghofar, Sari Atmini, Muhammad Dahlan

226-234
- PDF
DOI : https://doi.org/10.24843/JIAB.2023.v18.i02.p03
Abstract views: 250, PDF downloads: 295
Tax Incentives During the Covid-19 Pandemic From The Perspective Of Functional Tax Disseminators

Marni Aruan, I Putu Sudana, Anak Agung Gde Putu Widanaputra, Ni Putu Sri Harta Mimba

235-250
- PDF
DOI : https://doi.org/10.24843/JIAB.2023.v18.i02.p04
Abstract views: 213, PDF downloads: 255
Exploring The Cross Countries Endurance, Evidence of Indonesian and Malaysian Sharia Banks Financial Performance

Muhammad Kurniawan, Khavid Normasyhuri, Erike Anggraeni

251-275
- PDF
DOI : https://doi.org/10.24843/JIAB.2023.v18.i02.p05
Abstract views: 231, PDF downloads: 249
Determinants of Financial Reporting Local Government Organization Transparency and Accountability as a Mediator

Ietje Nazaruddin, Yustisia Melasari Rahmandani, Salsabila Putri Aryati Sibuea

276-291
- PDF
DOI : https://doi.org/10.24843/JIAB.2023.v18.i02.p06
Abstract views: 302, PDF downloads: 437
CEO Overconfidence as Moderator of Sales Growth, Interest Coverage, Fixed Asset Intensity to Financial Distress

Franki Slamet, Yanuar Ramadhan

308-321
- PDF
DOI : https://doi.org/10.24843/JIAB.2023.v18.i02.p08
Abstract views: 230, PDF downloads: 314
Conceptualization of Agro-Ecotourism Based Environmental Accounting in Jeneponto District

Syamsu Alam, Tenriwaru Tenriwaru, Eka Ariaty Arfah

292-307
- PDF
DOI : https://doi.org/10.24843/JIAB.2023.v18.i02.p07
Abstract views: 176, PDF downloads: 76
The Effect of Intellectual Capital on Firm Performance: A State of the Art

Fat'Chatus Chanifa Jikhan, Anang Muftiadi, Mohammad Benny Alexandri

322-341
- PDF
DOI : https://doi.org/10.24843/JIAB.2023.v18.i02.p09
Abstract views: 260, PDF downloads: 311
Participation in Decision-Making, Career Development, and Organizational Commitment

Dany Amrul Ichdan, Maryani Maryani, Yuliansyah Yuliansyah

342-356
- PDF
DOI : https://doi.org/10.24843/JIAB.2023.v18.i02.p10
Abstract views: 136, PDF downloads: 169
Technical Efficiency and Intellectual Capital Islamic Banks in Indonesia

Irma Hidayati, Umi Nandiroh

357-380
- PDF
DOI : https://doi.org/10.24843/JIAB.2023.v18.i02.p11
Abstract views: 199, PDF downloads: 185