Subjects -> BUSINESS AND ECONOMICS (Total: 3570 journals)
    - ACCOUNTING (132 journals)
    - BANKING AND FINANCE (306 journals)
    - BUSINESS AND ECONOMICS (1248 journals)
    - CONSUMER EDUCATION AND PROTECTION (20 journals)
    - COOPERATIVES (4 journals)
    - ECONOMIC SCIENCES: GENERAL (212 journals)
    - ECONOMIC SYSTEMS, THEORIES AND HISTORY (235 journals)
    - FASHION AND CONSUMER TRENDS (20 journals)
    - HUMAN RESOURCES (103 journals)
    - INSURANCE (26 journals)
    - INTERNATIONAL COMMERCE (145 journals)
    - INTERNATIONAL DEVELOPMENT AND AID (103 journals)
    - INVESTMENTS (22 journals)
    - LABOR AND INDUSTRIAL RELATIONS (61 journals)
    - MACROECONOMICS (17 journals)
    - MANAGEMENT (595 journals)
    - MARKETING AND PURCHASING (116 journals)
    - MICROECONOMICS (23 journals)
    - PRODUCTION OF GOODS AND SERVICES (143 journals)
    - PUBLIC FINANCE, TAXATION (37 journals)
    - TRADE AND INDUSTRIAL DIRECTORIES (2 journals)

ACCOUNTING (132 journals)                     

Showing 1 - 126 of 126 Journals sorted alphabetically
Accountancy     Partially Free   (Followers: 3)
Accounting Analysis Journal     Open Access   (Followers: 4)
Accounting and Finance Research     Open Access   (Followers: 23)
Accounting and Financial Control     Open Access   (Followers: 4)
Accounting Global Journal     Open Access   (Followers: 3)
Accounting History     Hybrid Journal   (Followers: 10)
Accounting History Review     Hybrid Journal   (Followers: 15)
Accounting in Europe     Hybrid Journal   (Followers: 8)
Accounting Research Journal     Hybrid Journal   (Followers: 19)
Accounting Theory and Practice     Open Access   (Followers: 6)
Accounting, Accountability & Performance     Full-text available via subscription   (Followers: 12)
Accounting, Auditing and Accountability Journal     Hybrid Journal   (Followers: 24)
Acta Marisiensis : Seria Oeconomica     Open Access  
Activos     Open Access  
Actualidad Contable Faces     Open Access   (Followers: 1)
Advances in Accounting     Hybrid Journal   (Followers: 10)
Advances in Accounting Education     Hybrid Journal   (Followers: 12)
African Journal of Accounting, Auditing and Finance     Hybrid Journal   (Followers: 12)
Al-Mal : Jurnal Akuntansi dan Keuangan Islam     Open Access  
Applied Finance and Accounting     Open Access   (Followers: 8)
Apuntes Contables     Open Access  
Asia-Pacific Journal of Accounting & Economics     Hybrid Journal   (Followers: 6)
Asian Journal of Accounting Research     Open Access  
Asian Journal of Economics, Business and Accounting     Open Access  
Asian Journal of Finance & Accounting     Open Access   (Followers: 8)
Berkala Akuntansi dan Keuangan Indonesia     Open Access  
Bulletin of Accounting and Finance Reviews     Open Access   (Followers: 1)
China Journal of Accounting Research     Open Access   (Followers: 3)
China Journal of Accounting Studies     Hybrid Journal  
Chulalongkorn Business Review     Open Access  
Cofin Habana     Open Access  
Comptabilité - Contrôle - Audit     Full-text available via subscription  
Comptabilités     Open Access  
Contabilidad y Negocios     Open Access  
Contabilidade, Gestão e Governança     Open Access  
Contaduría y Administración     Open Access  
Copernican Journal of Finance & Accounting     Open Access   (Followers: 2)
Cuadernos de Administración (Universidad del Valle)     Open Access   (Followers: 1)
Cuadernos de Contabilidad     Open Access  
Current Issues in Auditing     Full-text available via subscription   (Followers: 4)
E-Jurnal Akuntansi     Open Access  
ECA Sinergia : Revista Especializada en Economía, Contabilidad y Administración     Open Access  
EL-MUHASABA     Open Access  
Estudios Gerenciales     Open Access  
Financial Reporting     Full-text available via subscription   (Followers: 4)
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi     Open Access  
Indonesian Accounting Review     Open Access  
International Journal of Accounting & Finance Review     Open Access  
International Journal of Accounting and Financial Reporting     Open Access   (Followers: 8)
International Journal of Accounting and Information Management     Hybrid Journal   (Followers: 5)
International Journal of Accounting, Auditing and Performance Evaluation     Hybrid Journal   (Followers: 9)
International Journal of Auditing Technology     Hybrid Journal   (Followers: 4)
International Journal of Business Reflections     Open Access   (Followers: 2)
International Journal of Finance and Accounting     Open Access   (Followers: 7)
International Journal of Finance and Accounting Studies     Open Access   (Followers: 7)
Journal of Accounting and Business Education     Open Access   (Followers: 1)
Journal of Accounting and Investment     Open Access  
Journal of Accounting and Management     Open Access   (Followers: 11)
Journal of Accounting in Emerging Economies     Hybrid Journal   (Followers: 2)
Journal of Accounting Literature     Hybrid Journal   (Followers: 5)
Journal of Applied Accounting and Taxation     Open Access   (Followers: 1)
Journal of Applied Accounting Research     Hybrid Journal   (Followers: 15)
Journal of Applied Sciences in Accounting, Finance, and Tax     Open Access  
Journal of Auditing, Finance and Forensic Accounting     Open Access   (Followers: 5)
Journal of Banking and Financial Technology     Hybrid Journal   (Followers: 1)
Journal of Cost Analysis and Parametrics     Hybrid Journal   (Followers: 5)
Journal of Economics Finance and Accounting     Open Access   (Followers: 1)
Journal of Economics, Business, & Accountancy Ventura     Open Access  
Journal of Economics, Finance and Accounting Studies     Open Access  
Journal of Empirical Research in Accounting     Open Access   (Followers: 1)
Journal of Federation of Accounting Professions     Open Access  
Journal of Finance and Accounting     Open Access   (Followers: 7)
Journal of Finance and Accounting Research     Open Access   (Followers: 1)
Journal of Financial Reporting and Accounting     Hybrid Journal   (Followers: 12)
Journal of Islamic Accounting and Business Research     Hybrid Journal   (Followers: 5)
Journal of Management Accounting Research     Full-text available via subscription   (Followers: 24)
Journal of Public Budgeting, Accounting & Financial Management     Hybrid Journal   (Followers: 3)
Journal Syariah and Accounting Public     Open Access  
Jurnal Akuntansi & Keuangan Unja     Open Access  
Jurnal Akuntansi Aktual     Open Access  
Jurnal Akuntansi dan Keuangan     Open Access  
Jurnal Akuntansi dan Perpajakan     Open Access  
Jurnal Akuntansi Indonesia     Open Access  
Jurnal ASET (Akuntansi Riset)     Open Access  
Jurnal Dinamika Akuntansi     Open Access  
Jurnal Ekonomi KIAT     Open Access  
Jurnal Ilmiah Akuntansi dan Bisnis     Open Access  
Jurnal Ilmiah Akuntansi dan Keuangan     Open Access  
Jurnal Kajian Akuntansi     Open Access  
Krisna : Kumpulan Riset Akuntansi     Open Access  
Maandblad Voor Accountancy en Bedrijfseconomie (MAB)     Open Access  
Management & Economics Research Journal     Open Access   (Followers: 1)
Meditari Accountancy Research     Hybrid Journal   (Followers: 2)
North American Actuarial Journal     Hybrid Journal   (Followers: 1)
Open Journal of Accounting     Open Access   (Followers: 2)
PEKA : Jurnal Pendidikan Ekonomi Akuntansi     Open Access  
Point of View Research Accounting and Auditing     Open Access   (Followers: 1)
Prawo Budżetowe Państwa i Samorządu     Open Access  
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan     Open Access  
Quipukamayoc     Open Access   (Followers: 1)
RACE - Revista de Administração, Contabilidade e Economia     Open Access  
Research Journal of Finance and Accounting     Open Access   (Followers: 10)
REUNIR: Revista de Administracao, Contabilidade e Sustentabilidade     Open Access  
Revista Catarinense da Ciência Contábil     Open Access  
Revista Contemporânea de Contabilidade     Open Access  
Revista de Administração, Contabilidade e Economia da Fundace     Open Access  
Revista de Análisis Económico y Financiero     Open Access  
Revista de Contabilidad : Spanish Accounting Review     Open Access  
Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ     Open Access  
Revista de Contabilidade e Organizações     Open Access  
Revista de Derecho Fiscal     Open Access  
Revista de Finanças Públicas, Tributação e Desenvolvimento     Open Access  
Revista de Gestão, Finanças e Contabilidade     Open Access  
Revista Evidenciação Contábil & Finanças     Open Access  
Revista Mineira de Contabilidade     Open Access  
Revista Universo Contábil     Open Access  
Riset Akuntansi dan Keuangan Indonesia     Open Access  
Risk Governance and Control : Financial Markets & Institutions     Open Access  
Science and Studies of Accounting and Finance : Problems and Perspectives     Open Access  
Social and Environmental Accountability Journal     Hybrid Journal   (Followers: 3)
South African Journal of Accounting Research     Hybrid Journal   (Followers: 1)
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad     Hybrid Journal   (Followers: 1)
Studia Universitatis Babes-Bolyai Oeconomica     Open Access   (Followers: 2)
Sustainability Accounting, Management and Policy Journal     Hybrid Journal   (Followers: 12)
The Accounting Review     Full-text available via subscription   (Followers: 49)
Universal Journal of Accounting and Finance     Open Access   (Followers: 3)

           

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Jurnal Ilmiah Akuntansi dan Bisnis
Number of Followers: 0  

  This is an Open Access Journal Open Access journal
ISSN (Print) 2302-514X - ISSN (Online) 2303-1018
Published by Universitas Udayana Homepage  [62 journals]
  • How Performance Mediate the Effects of Participation and Control
           Environment on Transparency

    • Authors: Sri Rahayu, Yudi Yudi, Rahayu Rahayu, Salman Jumaili
      Abstract: This study examines the effect of participation and the internal environment on transparency with performance as a mediator. PLS 3.0 was used to analyze the research data. We were collecting data using a questionnaire. The research respondents were principals, teachers, and employees of public elementary schools. The number of respondents was as many as three participants. The results showed that participation and control environment had a positive effect on performance. Performance has a positive impact on transparency. Performance can mediate the effect of participation and control environment on transparency. Schools and local governments can use performance measurement with educational scorecards to assess school performance. School performance is evaluated comprehensively, not only from the management of academic activities. Schools must pay attention to financial management performance as well. School transparency must also be considered to increase the trust of all stakeholders. Keywords: educational scorecard, school, stakeholders, academic, finance
      PubDate: 2022-01-22
      DOI: 10.24843/JIAB.2022.v17.i01.p05
      Issue No: Vol. 17, No. 1 (2022)
       
  • Intention to Use Digital Finance: The Impact of Financial Literacy and
           Financial Inclusion

    • Authors: Atang Hermawan, Ardi Gunardi, Lira Mustika Sari
      Abstract: The purpose of this study is determine the effect financial literacy and financial inclusion on the intention to use digital finance. Collecting data using questionnaires and PLS analysis method. The results show the intention to use digital finance is influenced by financial literacy with medium significance and financial inclusion with a very strong significance. This finding contributes for fintech knowledge, because the intention to use digital finance’s research is rare expecially for MSME actors, so this results provide suggestions for disseminating financial knowledge and services that have impact on usage intentions to end up with better market and MSME development. This research focuses on the intention to use digital finance for MSMEs, which is important because it requires adjustment to the times that lead to digitalization. The city of Bandung as a city with a fairly large number of MSMEs has attracted the attention of researchers. This research is important because there are still few studies related to the intention to use digital finance involving financial literacy and financial inclusion variables.    
      PubDate: 2022-01-22
      DOI: 10.24843/JIAB.2022.v17.i01.p12
      Issue No: Vol. 17, No. 1 (2022)
       
  • Conceptualising Stakeholder Engagement in Sustainability Reporting

    • Authors: Putu Agus Ardiana
      Pages: 1 - 21
      Abstract: A plethora of studies reveal that stakeholder engagement is critical in sustainability reporting. However, there is a paucity in the literature on how stakeholder engagement in sustainability reporting may lead to more meaningful sustainability reports. This paper aims to conceptualise the role of stakeholder engagement in producing more meaningful sustainability reports. This conceptual paper offers avenues for future empirical research. This paper contributes to the literature and the theory by shedding light on the importance of institutional work in shifting the institutional logic of stakeholder engagement in sustainability reporting from a strategic management tool to an accountability mechanism so that more meaningful sustainability reports are produced. Stakeholder engagement allows the reporting companies to become more aware of sustainability issues that are informed by their stakeholders while the engaged stakeholders also benefit from the information provided by the reporting companies on the issues, agenda, and performance related to sustainability. Keywords: stakeholder engagement, sustainability reporting, neo-institutional theory
      PubDate: 2022-01-08
      DOI: 10.24843/JIAB.2022.v17.i01.p01
      Issue No: Vol. 17, No. 1 (2022)
       
  • Fraud Analysis on Illegal Online Lending Using Habermas' Theory of
           the Public Sphere

    • Authors: Nanang Shonhadji
      Pages: 33 - 49
      Abstract: This study aims to find out and reveal how fraudulent practices in illegal online loans are carried out by P2P lending service providers from the point of view of Habermas' critical thinking. Research site was an illegal online lending practice and the informant were users and victims of fraud from illegal online lending practices who are domiciled in Surabaya, Sidoarjo and Pasuruan, East Java. This qualitative research uses the Radical Humanist Paradigm approach. Result of this research have shown that Habermas' theory of the public sphere can be used as a basis for thinking to reveal the fraud media used by illegal financial technology lenders. The need for clarity on regulations for peer to peer (P2P) lending transactions through online media and firmness of sanctions for perpetrators of illegal online loan fraud to protect the public is a form of consciousness proposed idea. Keywords: fraud, online loans, Habermas
      PubDate: 2022-01-08
      DOI: 10.24843/JIAB.2022.v17.i01.p03
      Issue No: Vol. 17, No. 1 (2022)
       
  • Work Cultural-Life Balance: A Phenomenological Study of Balinese Female
           Accountant in the Banking Sector

    • Authors: Putu Kemala Vidyantari, I Putu Sudana, I Gde Ary Wirajaya, Herkulanus Bambang Suprasto
      Pages: 50 - 65
      Abstract: This research covers deep understanding about how Balinese women deal on being an accountant in banking industry amidst their responsibilities in the cultural traditions. This research is a qualitative research with phenomenological approach. The purpose of this research is to interpret the experiences of Balinese women who work as an accountants in the banking sectors, in serving a dual roles and under what conditions they interpret it. Expansionist theory is used as a theoretical lens in interpreting the themes that arise in this study, after extracting its meaning. Data collection was acquired through in-depth interviews with three informants. Then, the data was analysed using Interpretative Phenomenology Analysis (IPA). The analysis showed four themes that emerged from the meaning of the subject’s experiences. There are four themes in this study, including joyful living, blessing, self-proud, and time management. Time management is one theme that emerges beyond concepts dictated in expansionist theory. Keywords: Balinese women, banking accountant, work cultural-life
      PubDate: 2022-01-08
      DOI: 10.24843/JIAB.2022.v17.i01.p04
      Issue No: Vol. 17, No. 1 (2022)
       
  • Potential Outcomes of Blockchain Technology Application for Transparency
           of Ultimate Beneficial Owner Registration Issue

    • Authors: Milla Sepliana Setyowati, Ida Ayu Rasthiti Adnyani, Arfah Habib Saragih, Adang Hendrawan
      Pages: 102 - 116
      Abstract: The number of High Net-Worth Individuals (HNWI) in Indonesia is increasing. However, this increase was not followed by an increase in state revenues originating from the types of income taxes related to HNWI. This issue can be overcome by applying blockchain technology. This study aims to investigate the potential outcomes of blockchain technology in the issue of Ultimate Beneficial Owner (UBO) registration. Blockchain as a technology can support tax modernization, but it has not been extensively studied. This study used a qualitative method, by using a post-positivist approach, by conducting a literature study and in-depth interviews with nine informants. The results of the study state that the potential outcomes for UBO registration consist of value delivery and risk mitigation. Value delivery is easier to realize than risk management. Both are still being discussed further to find solutions to maximize the potential outcomes. Keywords: blockchain, UBO, value delivery, risk management, tax modernization
      PubDate: 2022-01-08
      DOI: 10.24843/JIAB.2022.v17.i01.p07
      Issue No: Vol. 17, No. 1 (2022)
       
  • The Motivation Behind CSR Manager Role in Indonesian Mining Companies

    • Authors: Rabin Ibnu Zainal, Fitriya Fitriya, Teguh Iman Santoso
      Pages: 117 - 127
      Abstract: The goal of this research is to investigate the underlying motivations for the role of the CSR manager. The study used smart PLS analysis to identify three motivations behind the role of CSR managers in mining companies, namely economic, legal and ethical domains. The study includes 114 managers or representatives from CSR-implementing mining companies in South Sumatera, Indonesia. The manager of mining companies in this region is mandated to implement CSR based on the rules of legislation.  The study found that following Indonesian CSR legislation is not a significant motivation for CSR managers. Instead, CSR managers' decisions are influenced by economic motivation. Furthermore, analysis results revealed that CSR managers' motivation for economic and legal domains influenced their role in CSR. Keywords:  CSR, mining companies, motivation, role.
      PubDate: 2022-01-22
      DOI: 10.24843/JIAB.2022.v17.i01.p08
      Issue No: Vol. 17, No. 1 (2022)
       
  • Revealing Practices of Fishermen Profit Sharing: An Ethnomethodology Study

    • Authors: Fitriah Bidari Latuconsina
      Pages: 128 - 145
      Abstract: This study aims to uncover the practice of profit sharing of fisherman in Yainuelo Village, Central Maluku Regency and the meaning behind the practice. This research uses a qualitative method with ethnomethodology approach. The instruments for the data collection are observation and interviews whereas the informants in this study are eight people who work on fishing boats. The obtained data then analyzed using indexicality and reflexivity analysis. The results showed that the Yainuelo fisherman practiced profit-sharing in seven stages namely, tahlilan (praying), cooperation agreement, fish catching, loading and unloading, selling, bage sala (profit sharing between the owner of the ship and the owner of the raft), and barekeng (profit sharing between the shipowner and the captain and crew). In practice, they not only share material (money) but also share prayers, share happiness, information to train skills that are interpreted as brotherhood, justice, honesty and a spirit of help. Keywords:  profit sharing, ethnomethodology, fishermen.
      PubDate: 2022-01-08
      DOI: 10.24843/JIAB.2022.v17.i01.p09
      Issue No: Vol. 17, No. 1 (2022)
       
  • Corporate Governance, Political Connection, Family Ownership and Tax
           Aggressiveness in Indonesia

    • Authors: Ni Luh Putri Setyastrini, Imam Subekti, Arum Prastiwi
      Pages: 146 - 158
      Abstract: Tax aggressiveness is a strategy of companies to present lower taxable earnings through tax planning without being accused of committing tax fraud, hence considered as one of the weaknesses of the self-assessment system. The purpose of this study was to examine and analyze the effect of corporate governance and political connection on tax aggressiveness with family ownership as the moderator. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020. Using purposive sampling method, 49 companies were selected as the sample, resulting in 245 observations. The data were analyzed using multiple regression analysis and moderated regression analysis. This study found that corporate governance does not influence tax aggressiveness, that political connection has a negative effect on tax aggressiveness, and that family ownership does not moderate the influence of corporate governance and political connection on tax aggressiveness. Keywords: tax aggressiveness, corporate governance, political connection, family ownership
      PubDate: 2022-01-22
      DOI: 10.24843/JIAB.2022.v17.i01.p10
      Issue No: Vol. 17, No. 1 (2022)
       
  • Insightfully Explore the Ethical Decision Making of Tax Consultants During
           COVID-19 Pandemic

    • Authors: I Kadek Adhi Pramana, I Gusti Ayu Nyoman Budiasih Budiasih, Anak Agung Ngurah Bagus Dwirandra, I Gusti Ayu Made Asri Dwija Putri
      Pages: 159 - 170
      Abstract: Weakening economic performance during COVID-19 pandemic has an impact on state revenues in the tax sector caused dilemma for a tax consultant. This study aims to explore various ethical decisions making by tax consultants. Transcendental phenomenology Husserl's is used to obtain pure consciousness from informants. Data was collected by interview and based on the interpretation, the dilemma caused by non-optimal income and client's internal policies. In addition, several clients experience tax audits during the pandemic. Ethical assessment of decision making is considered into several aspects, such as: moral considerations, commitment to providing optimal services, and awareness that the role of tax consultants is helping the government to gain state revenue in tax sector. This study provides the relevance use of ethical theory and the theory of planned behaviour. For practitioners, this research can be used as advice in making decisions both in pandemic situations and other unexpected events. Keywords: phenomenology, dilemma, tax consultant, explore, ethical decision
      PubDate: 2022-01-08
      DOI: 10.24843/JIAB.2022.v17.i01.p11
      Issue No: Vol. 17, No. 1 (2022)
       
  • Uncovering Tax Avoidance at Government Agencies: A Phenomenological
           Research

    • Authors: Moh Riskiyadi, Tarjo Tarjo, Alexander Anggono
      Pages: 22 - 32
      Abstract: Interpreting tax avoidance as tax fraud is a very interesting discussion because it depends on the point of view of how to react. This research aims to reveal the essence of tax avoidance on financial management in a government agency. This research used a qualitative method with a transcendental phenomenological approach in a government agency of a district in the Madura region with informants from the parties involved in financial management and supplier partners, and data collection was carried out by interview, observation, and documentation. The research findings reveal the essence of financial management compulsion to do tax evasion compared to committing fraud on state or regional finances managed by a government agency. It is hoped that this research will be able to provide a different perspective regarding the dilemma in financial management in government agencies so that regulations and policies on state or regional financial management can be addressed. Keywords: fraud, tax avoidance, tax evasion, government agencies
      PubDate: 2021-01-27
      DOI: 10.24843/JIAB.2022.v17.i01.p02
      Issue No: Vol. 17, No. 1 (2021)
       
  • Symbolic Adoption Model of Local Government Management Information System

    • Authors: I Gusti Ngurah Agung Suaryana, Naniek Noviari, I Gusti Ayu Eka Damayanthi
      Pages: 84 - 101
      Abstract: The purpose of this research is to create an acceptance model for the implementation of the Local Government Management Information System (LGMIS) financial application in the Denpasar City Government. In this study, the population consisted of all RAOs in the Denpasar City Government, a total of 36 RAOs and selected using saturated sampling methods and sampling of respondents was done by purposive sampling. SEM-PLS statistical analysis was used in this study. The findings of hypothesis testing show that information quality, system quality, management commitment, personal innovativeness, and computer self-efficacy have no effect on LGMIS's perceived usefulness. Personal innovativeness and computer self-efficacy have a positive effect on the perceived ease of use of the LGMIS. Ease of use has a positive effect on the financial LGMIS perceived usefulness. This study also proves that perceived ease of use and perceived usefulness have a positive effect on financial LGMIS symbolic adoption. Keywords: regional management information system, technology acceptance model, symbolic adoption.
      PubDate: 2021-07-06
      DOI: 10.24843/JIAB.2022.v17.i01.p06
      Issue No: Vol. 17, No. 1 (2021)
       
 
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