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Artikel di International Journal of Accounting Innovation

20 artikel ditemukan

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

Abstrak

Objective : This study aims to examine and analyze the influence of political connections, government ownership levels, and Good Corporate Governance (GCG) on anti-corruption disclosure in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Met...

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

Abstrak

Objective: This study aims to examine the strategic integration of Accounting Information Systems (AIS) and Enterprise Risk Management (ERM) as a mechanism for strengthening real-time financial risk monitoring and improving organizational decision-making in dynamic financial environments. Method:...

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

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

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

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

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

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

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

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

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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