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Jurnal: International Journal of Accounting Innovation

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EVALUATING THE MERGER PROCESS OF PUBLIC COMPANIES IN IRAQ ACCORDING TO INTERNATIONAL ACCOUNTING STANDARDS: AN APPLIED STUDY OF THE GENERAL COMPANY FOR TEXTILE AND LEATHER INDUSTRIES

Ali Fakhir Kadhim Alwajid; Mahdi Saleh Jaber; Hazem Ali Muttair

International Journal of Accounting Innovation
ISSN: 3089-5383
Vol: 2, No: 1
2026-03-14
Abstrak

Objective: The study aimed, through studying the reality of evaluating the process of merging public companies in Iraq in the Iraqi environment, to identify the most important difficulties that accompanied the process of merging public companies, ...

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ANALYSIS OF THE INFLUENCE OF LABOR, INVESTMENT, AND INFLATION ON THE GROWTH OF THE MANUFACTURING INDUSTRY IN EAST JAVA FROM 2008-2023

Aldian Jodi Pemana Wijaya; Budi Prayitno; Eva Wany

International Journal of Accounting Innovation
ISSN: 3089-5383
Vol: 2, No: 1
2026-02-24
Abstrak

Objective : This study analyzes the impact of labor, investment, and inflation on the growth of the manufacturing sector in East Java Province during 2008–2023. Method: Using an explanatory quantitative approach with a log-linear multiple regressi...

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THE EFFECT OF POLITICAL CONNECTIONS, LEVEL OF GOVERNMENT OWNERSHIP, AND GOOD CORPORATE GOVERNANCE ON ANTI-CORRUPTION DISCLOSURE IN STATE-OWNED ENTERPRISES LISTED ON THE INDONESIAN STOCK EXCHANGE FOR THE PERIOD 2021-2024

Dwi Damayanti Aghniyah; Eva Wany

International Journal of Accounting Innovation
ISSN: 3089-5383
Vol: 2, No: 1
2026-01-04
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 Sto...

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INTEGRATING ACCOUNTING INFORMATION SYSTEMS AND ENTERPRISE RISK MANAGEMENT FOR REAL-TIME FINANCIAL RISK MONITORING

Munkashir Hossen

International Journal of Accounting Innovation
ISSN: 3089-5383
Vol: 1, No: 3
2025-12-20
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...

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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
Vol: 1, No: 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 ...

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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
Vol: 1, No: 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 Exchan...

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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
Vol: 1, No: 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, wit...

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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
Vol: 1, No: 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 ...

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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
Vol: 1, No: 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...

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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
Vol: 1, No: 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...

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