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Artikel di International Journal of Accounting Innovation

18 artikel ditemukan

THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY (CSR), INTELLECTUAL CAPITAL, AND INSTITUTIONAL OWNERSHIP ON THE FINANCIAL PERFORMANCE OF COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX)

Suffi Natul Aisidah; Heri Widodo

International Journal of Accounting Innovation
ISSN: 3089-5383
Volume: 1, Issue: 3
2025-10-25

Abstrak

Objective: This study aims to determine the effect of Corporate Social Responsibility, Intellectual Capital, and Institutional Ownership on Financial Performance. Method: This study uses quantitative methods and secondary data sources with mining companies listed on the Indonesia Stock Exchange (...

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THE EFFECT OF CSR, FINANCIAL DISTRESS, AND GOOD CORPORATE GOVERNANCE ON STOCK RETURNS

Puput Melinda; Wiwit Hariyanto

International Journal of Accounting Innovation
ISSN: 3089-5383
Volume: 1, Issue: 3
2025-10-25

Abstrak

Objective: The purpose of this study is to determine and examine the effect of Corporate Social Responsibility (CSR), financial distress, and Good Corporate Governance (GCG) on stock returns in mining companies listed on the Indonesia Stock Exchange. Method: This study uses a quantitative method ...

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THE RELATIONSHIP BETWEEN CONSUMER BEHAVIOR AND THE HIGH RATE OF COD PAYMENT DEFAULT IN E-COMMERCE AMONG THE PEOPLE OF SURABAYA

Manda Destara Prameswari; Ade Irma Suryani Lating

International Journal of Accounting Innovation
ISSN: 3089-5383
Volume: 1, Issue: 3
2025-10-31

Abstrak

Objective:This study aims to examine the relationship between consumer behavior and the high rate of payment default in Cash on Delivery (COD) transactions within e-commerce in Surabaya. Method: A descriptive qualitative approach was employed, with data collected through interviews and direct obs...

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COMPATIBILITY OF RESPONSIBILITY ACCOUNTING AND THE PERFORMANCE-BASED ACTIVITY COSTING SYSTEM (PF-ABC) FOR IMPROVING COST MANAGEMENT

Hadeel Sameer Hassoon; Nawfal Hussien Abdullah

International Journal of Accounting Innovation
ISSN: 3089-5383
Volume: 1, Issue: 3
2025-10-31

Abstrak

Objective: This study aims to analyze the challenges inherent in traditional costing systems and to explore the integration of Responsibility Accounting and Performance-Focused Activity-Based Costing (PF-ABC) as contemporary approaches to enhance cost management and performance evaluation within ...

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THE ROLE OF BIBLIOMETRIC ANALYSIS OF ARTIFICIAL INTELLIGENCE (AI) IN ACCOUNTING: A STUDY FROM SCIENCEDIRECT, EMERALD INSIGHT, AND SCOPUS DATABASES

Muhammad Taufiqurrahman; Ade Irma Suryani Lating

International Journal of Accounting Innovation
ISSN: 3089-5383
Volume: 1, Issue: 3
2025-10-29

Abstrak

Objective: This study aims to examine publication trends related to AI in accounting using a bibliometric approach, by identifying influential authors, key keywords, and patterns of scientific collaboration. Method: Research data was taken from 50 publications on the Scopus, ScienceDirect, and Em...

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THE EFFECT OF COMPANY AGE ON IMPRESSION MANAGEMENT PRACTICES

Fadilla Purwitasari; Ricky A. Ariska; Renta Yustie

International Journal of Accounting Innovation
ISSN: 3089-5383
Volume: 1, Issue: 2
2025-06-23

Abstrak

Objective: In order to maintain a good image in front of investors and other stakeholders, companies carry out impression management. Various factors are considered to influence how impression management practices are carried out by companies. One of these factors is the age of the company. ...

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INTEGRATION OF DIGITAL COMMUNICATION IN SUSTAINABLE SHARIA FINANCE : CHALLENGES AND OPPORTUNITIES IN THE CYBER MEDIA ERA

Juliana Kurniawati; Fitria Yuliani; Sri Dwi Fajarini

International Journal of Accounting Innovation
ISSN: 3089-5383
Volume: 1, Issue: 2
2025-03-30

Abstrak

Objective: This study aims to examine the challenges and opportunities faced by the Islamic finance sector in utilizing digital communication technology. Method: This article uses a qualitative research method based on a literature review, analyzing the integration of digital communication in Isl...

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THE INFLUENCE OF ENVIRONMENTAL COSTS AND CARBON PERFORMANCE ON FINANCIAL PERFORMANCE: THE MEDIATING ROLE OF ENVIRONMENTAL PERFORMANCE

Hanifah Adhe Amalia; Seto Satriyo Bayu Aji

International Journal of Accounting Innovation
ISSN: 3089-5383
Volume: 1, Issue: 2
2025-03-30

Abstrak

Objective: This study investigates the intricate relationships between environmental costs, carbon performance, and financial performance within corporate frameworks. The primary objective is to elucidate how environmental performance mediates the relationship between carbon performance and finan...

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ANALYSIS OF THE IMPACT OF MONETARY AND FISCAL POLICIES ON THE INDONESIAN ECONOMY

Abdul Azim Wahbi; Syahrudi

International Journal of Accounting Innovation
ISSN: 3089-5383
Volume: 1, Issue: 2
2025-05-05

Abstrak

Objective: This study aims to analyze the impact of monetary and fiscal policies on the Indonesian economy using the literature review method. Method: This study aims to analyze the impact of monetary and fiscal policies on the Indonesian economy using the literature review method. Results: The r...

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CAPITAL MARKET REACTION TO THE IMPLEMENTATION OF THE 2024 SIMULTANEOUS ELECTION ON THE JAKARTA ISLAMIC INDEX STOCK GROUP

Ima Yuriani; Ade Irma Suryani Lating; Mohammad Dliyaul Muflihin

International Journal of Accounting Innovation
ISSN: 3089-5383
Volume: 1, Issue: 2
2025-06-29

Abstrak

Objective: This research is motivated by political phenomena related to the 2024 Simultaneous Elections in Indonesia. This study aims to examine whether the organization of the 2024 Simultaneous Elections provides significant information. A quantitative approach is used by utilizing secondary dat...

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