International Journal of Accounting Innovation

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...

Artificial intelligence Accounting Financial report Bibliometric analysis VOSviewer

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 ...

Responsibility accounting Performance-focused activity-based costing (PF-ABC) Cost management Performance evaluation Industrial efficiency

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...

Consumer behavior Payment default Cash on Delivery (COD) E-commerce

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 ...

Corporate Social Responsibility (CSR) Financial distress Good Corporate Governance (GCG) Stock returns Mining sector

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 (...

Corporate social responsibility Intellectual capital Institutional ownership Financial performance Mining companies

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:...

Accounting Information Systems Enterprise Risk Management Financial Risk Monitoring Real-Time Reporting Organizational Resilience