Subjects -> BUSINESS AND ECONOMICS (Total: 3570 journals)
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    - 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)

           

Similar Journals
Journal Cover
Indonesian Accounting Review
Number of Followers: 0  

  This is an Open Access Journal Open Access journal
ISSN (Print) 2086-3802 - ISSN (Online) 2302-822X
Published by STIE Perbanas Surabaya Homepage  [3 journals]
  • Block chain in capital markets: a revolution of the trading system in
           stock exchange

    • Authors: Dian Kusuma Wardhani, Tjiptohadi Sawarjuwono, Sasongko Budisusetyo
      First page: 1
      Abstract: The purpose of this study is to explore the benefits of implementing blockchain technology as a basis for Indonesian stock trading to improve corporate governance. Two mains problems that trigger agency problems in corporate governance in traditional stock exchanges are the difference in interests between principal and agent and the complexity of the investment chain. This research is documentary research where the author looking for previous studies using the keyword "blockchain" in the publish or perish application, then organize, make a written summary, and interpret the findings obtained based on the researchers' thoughts. Based on the interpretation of previous research, compared to traditional stock trading systems, blockchain technology has several advantages, namely high information transparency, improved stock liquidity, high monitoring of various parties, and availability of real-time information to create better corporate governance. The implementation of blockchain technology reduces the information asymmetry between the principal and agent relationship, enabling an increased quality of corporate governance due to transparency, accountability, and high trust among all parties involved in this blockchain technology network.
      PubDate: 2022-01-07
      DOI: 10.14414/tiar.v12i1.2437
      Issue No: Vol. 12, No. 1 (2022)
       
  • Semar's philosophy as a proposed-code of ethics for the profession of
           educator accountants

    • Authors: Yulianti Raharjo, Tjiptohadi Sawarjuwono
      First page: 17
      Abstract: Wayang art has become one of Indonesia's original local wisdom which is very thick with Javanese culture. Each wayang has a unique character and a very deep meaning because it provides a picture of life. An example is the character Semar who is a religious, strong, and wise teacher and leader who can describe the human capacity as a whole, both in thinking and in choosing an action or decision. This study aims to examine the philosophical characteristics of the Semar puppet characters used as a proposal for the code of ethics for the teaching accountant profession. By using the library research method, this study seeks to examine various literatures from previous studies and books related to Se-Mar's philosophy to then get an overview regarding the characteristics of Semar and the teaching accountant profession. The results of this study conclude that Semar is a simple character with various unique characteristics that can be used as role models in living life, including being religious, wise, intelligent, honest, sincere, loyal, conscientious and never hesitant, as well as professional and public-oriented. The practical implication of this research is expected to be used as a recommendation to IAI and related regulators in compiling a code of ethics for the teaching accountant profession which is useful as a guide for the teaching accountant profession.
      PubDate: 2022-01-07
      DOI: 10.14414/tiar.v12i1.2442
      Issue No: Vol. 12, No. 1 (2022)
       
  • Characteristics of islamic corporate social responsibility (ICSR)
           disclosures

    • Authors: Dedik Nur Triyanto, Lutfi Kurniatir Rohmah
      First page: 29
      Abstract: The company's CSR activities illustrate that the company in addition to
      carrying out its operational activities is also responsible for the surrounding
      environment. This sharia-based social performance reporting is assessed
      based on the sharia index developed by AAOFI (Accounting and Auditing
      Organization for Islamic Financial Institutions). The purpose of this study was
      to determine the effect of public share ownership, firm size, leverage,
      profitability, and corporate governance on the disclosure of Islamic Corporate
      Social Responsibility (ICSR). The sample of this research is a sharia company
      registered in the Jakarta Islamic Index (JII) for the 2015-2020 period using a
      purposive sampling technique with a sample size of 12. The data were
      analyzed using panel data regression analysis through the EViews 11
      application. Firms and profitability affect Islamic Corporate Social
      Responsibility (ICSR) disclosures, and public share ownership has a negative
      effect on ICSR disclosures, while leverage and corporate governance
      variables do not affect Islamic Corporate Social Responsibility (ICSR)
      disclosures. Based on the results of this study, it is expected that elements in
      corporate governance can carry out their duties and responsibilities in carrying
      out their duties so that ICSR disclosure is carried out better.
      PubDate: 2022-01-07
      DOI: 10.14414/tiar.v12i1.2605
      Issue No: Vol. 12, No. 1 (2022)
       
  • The role of competence, culture, and sociospiritual factors in the
           implementation of the village financial system

    • Authors: Diah Ekaningtias
      First page: 41
      Abstract: This study aims to interpret how competence, culture, and socio-spiritual factors influence the implementation of the village financial system in Tanjungarum Village, Sukorejo, Pasuruan. This research is a case study using qualitative research method. The village head, village secretary, finance chief, and village treasurer are selected as key informants. The results of this study reveal that the competency of village officials, as village government accountants, is still inadequate and requires regular mentoring and training to operationalize the village financial system. The cultural dimension inherent in the Tanjungarum Village community, which tends to be uniform, masculine and high power distance, is an obstacle in accepting the new village financial system as well as being a strength to continue to learn and implement good governance through the application of a village financial system that is in accordance with rules, procedures, and standards that have been determined by the central government. At the beginning of its implementation, the system experienced a lot of resistance, but in the end a culture of mutual help and acceptance of change was shown by the community. Honesty and strong gratitude reinforce the success of realizing transparent and accountable management of village funds.
      PubDate: 2022-01-07
      DOI: 10.14414/tiar.v12i1.2476
      Issue No: Vol. 12, No. 1 (2022)
       
  • Breaking the [sacredness] costs in management accounting: a periphery case
           analysis

    • Authors: Binti Shofiatul Jannah, Husnul Hatimah
      First page: 51
      Abstract: This article aims to explain and construct the concept of cost beyond thinking in mainstream accounting. Construction is carried out by redefining the costs taken from the “periphery” case. Based on the Nusantara paradigm, the four principles (kaidah) in building Siraman Gong Kiai Pradah methodology have been fulfilled. Therefore, the method used has been out of the usual research methods. First, prepare a “periphery” case to be investigated for costs. Second, draw closer to God by doing penances so that they are given instructions in reducing and classifying data. Third, charity. Fifth, include the “value” of the “periphery” case in the new cost concept. Finally, this article proposes a change to the definition of cost. Through the “periphery” case, the concept of cost transcends materialism. 
      PubDate: 2022-01-07
      DOI: 10.14414/tiar.v12i1.2778
      Issue No: Vol. 12, No. 1 (2022)
       
  • Digitalization of financial reporting through XBRL and the cost of equity

    • Authors: Valentina Tohang
      First page: 59
      Abstract: This study aims to explore the relation between the Extensible Business Reporting Language (XBRL) adoption and the cost of equity capital in Indonesian-listed firms. The study examines 59 listed companies for four years, including two years before (2014-2015) and two years after (2016-2017) the adoption of XBRL in Indonesia. By comparing the pre- and post- adoption periods, the multiple regression analysis results will provide valuable information for the related stakeholders of the Indonesia Stock Exchange (IDX). Furthermore, this paper examines the impact of the control variables, such as the firm’s size, leverage, variability of return, and price-to-book ratio to the relationship between XBRL and cost of equity (COE). The results show that XBRL adoption is significant in reducing the cost of equity and large-sized firms are more likely to enjoy greater reduction. This paper contributes to the research area by providing evidence on the relationship between XBRL adoption and COE in Indonesia that have mixed results in various countries and environments.
      PubDate: 2022-01-07
      DOI: 10.14414/tiar.v12i1.2576
      Issue No: Vol. 12, No. 1 (2022)
       
  • The role of commitment, competence, internal control system, transparency,
           and accessibility in predicting the accountability of village fund
           management

    • Authors: Dewi Indriasih, Wiwit Apit Sulistyowati
      First page: 73
      Abstract: Village fund management is an important challenge for village officials that can pose crucial potential in the use of such funds. Therefore, this study aims to test the accountability of village fund management reviewed from the commitment of village apparatus, competence of village apparatus, internal control system, transparency, and accessibility. The survey method through questionnaire instrument was conducted in 19 villages, with a total sample of 76 village apparatus. Based on the results of multiple regression analysis shows that accessibility is the most important factor in realizing accountability of village fund management. In addition, internal control systems and transparency have a positive effect on the accountability of village fund management. While the commitment and competence of village apparatus has no effect on the accountability of village fund management. This study contributes to the literature of village fund management both theoretically and practically
      PubDate: 2022-01-07
      DOI: 10.14414/tiar.v12i1.2650
      Issue No: Vol. 12, No. 1 (2022)
       
  • Factors affecting underpricing level during IPO in indonesia stock
           exchange 2018- 2019

    • Authors: Deannes Isynuwardhana, Frizky Vega Febryan
      First page: 87
      Abstract: This underpricing is an event that occurs when stock price in a primary market is smaller  than the price on secondary market. Indonesia has an increase  companies that experience underpricing every year, although there was a decline in 2019 but the decline was not significant. The purpose of the study was to determine the simultaneous or partial effect of factors such as company age, company size, return on assets, financial leverage, earnings per share and current ratio on level of underpricing at the time of Initial Public Offering (IPO) on the Indonesia Stock Exchange for the period 2018-2018. This research was conducted on companies that IPOs on the IDX for the period 2018-2019 using method purposive sampling, there were 82 companies used and the method used was multiple linear regression analysis using SPSS software. The results showed the age of the company, company size, return on assets, financial leverage, earnings per share and current ratio simultaneously affect the level of underpricing. While partially company size and earnings per share have a negative effect on the level of underpricing. company age, return on assets, financial leverage and current ratio have no effect on the level of underpricing in this study. This research expected to provide benefits to related parties, including for investors. Investors can consider the value of earnings per share and the size of the company when making investment. for issuers companies need to pay attention to value of Earning Per Share and the size of the company so it avoid underpricing and get expected profit for the company
      PubDate: 2022-01-07
      DOI: 10.14414/tiar.v12i1.2660
      Issue No: Vol. 12, No. 1 (2022)
       
  • Leadership in applying the accountability of social village enterprise
           finance management

    • Authors: Intiyas Utami, Aprina Nugrahesthy Sulistya Hapsari, Yohanes Yakobus Werang Kean
      First page: 99
      Abstract: This study aims to explore the role of leadership and accountability of BUMDes Au Wula, that is based on ecotourism in Detusoko Barat Village, Kab. Ende, NTT. This research uses a qualitative method with resource persons consisting of village officials, government representative,s and indigenous community leaders, as well as representatives from local communities. The data collection process was carried out through interviews and focused discussions with various sources regarding the ideal leadership model in ecotourism-based social village enterprise (BUMDes) management. The results of this study indicate that the type of transformative leadership in BUMDes Au Wula has a role in realizing the accountability of BUMDes financial management as a "role model", an inspiration, a stimulator of creativity and innovation, as well as a consultant for BUMDes’ managers. BUMDes’ financial reports can be completed and properly accounted for in addition to other supporting documents. Another finding is only related to the regeneration of the leadership of the old BUMDes’ chairman, when he was elected as the Head of West Detusoko Village.
      PubDate: 2022-01-13
      DOI: 10.14414/tiar.v12i1.2793
      Issue No: Vol. 12, No. 1 (2022)
       
  • Intolerance of ambiguity in the behavior of using accrual-based accounting
           information

    • Authors: Hamonangan Siallagan
      First page: 113
      Abstract: This research aimed to examine the influences of 1) the beliefs on attitude towards the use of accrual information; 2) attitude, subjective norms and perceived behavioral control on the intention of using accrual information; 3) perceived behavioral control and intention on the behavior of using accrual information; and 4) intolerance of ambiguity as moderator on the influence of intention on the behavior of using accrual information. The primary data used in this research were acquired by administering questionnaires to respondents. The SEM-PLS approach and WarpPLS software were used to analyze the data. The research results supported the first five hypotheses, except the sixth one. The research results indicated that there was a negative role of intolerance of ambiguity. Research implications suggest that the cognitive theory and the theory of planned behavior can be used to explain the behavior of using accrual information for decision making.
      PubDate: 2022-01-07
      DOI: 10.14414/tiar.v12i1.2699
      Issue No: Vol. 12, No. 1 (2022)
       
 
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