Articles
643 results
Adoption of Integrated Micro Banking Systems in Microfinance Institutions: An Analysis Using the Theory Acceptance Model
Eti Kusmiati, Lita Wulantika, Irfan Rizki Gumilar, Eka Yuliana and Prima Satriya Januarta
2024-12-05 Volume 18 • Issue 5 • 2024 • ICOBEST 2024 Special Issue • 66–86
Auditor Performance Perspective: Role Conflict and Due Professional Care
Ely Suhayati, Xepi Twinarti and Ahmad Muhammad Oroji
2024-12-05 Volume 18 • Issue 5 • 2024 • ICOBEST 2024 Special Issue • 191–207
Enhancing Islamic Banking through Accounting and Taxation Harmonization: A Comparative Study of Indonesia and Malaysia
Siti Kurnia Rahayu, Adeh Ratna Komala and Sharifah Norzehan BT Syed Yusuf
2024-12-05 Volume 18 • Issue 5 • 2024 • ICOBEST 2024 Special Issue • 155–190
A Business Model for Private Higher Education in a Digitalized Era
Senny Luckyardi, Yogi Suprayogi, Eddy Soeryanto Soegoto and Gordana Pesakovic
2024-12-05 Volume 18 • Issue 5 • 2024 • ICOBEST 2024 Special Issue • 130–154
The Mediating Roles of Customer Trust and Satisfaction in E-Service Quality and the Repurchase Intention Relationship
Muhammad Iffan, M. Yani Syafei and Nguyen Duy Cuong
2024-12-05 Volume 18 • Issue 5 • 2024 • ICOBEST 2024 Special Issue • 107–129
Skills and Functioning Departmentalization in Improving The Effectiveness of Digitalization of Accounting Systems
Lilis Puspitawati, Nadya Shaffira and Pearl Fafa Bansah
2024-12-05 Volume 18 • Issue 5 • 2024 • ICOBEST 2024 Special Issue • 87–106
How Important is Financial Inclusion for the Performance of MSMEs?
A. Febriansyah, M. Y. Syafei, U. Narimawati, T. Chochole and A. J. Stakic
2024-12-05 Volume 18 • Issue 5 • 2024 • ICOBEST 2024 Special Issue • 53–65
Editorial Volume 18 Issue 5: Special Issue on Sustainable Transformation Towards Digitalization
Senny Luckyardi
2024-12-05 Volume 18 • Issue 5 • 2024 • ICOBEST 2024 Special Issue • 1–8
The Impact of Artificial Intelligence and Big Data Technologies on the Profession of Accounting Educators
Inta Budi Setya Nusa, Adi Rachmanto and Mahmad Hasan H. Alhilo
2024-12-05 Volume 18 • Issue 5 • 2024 • ICOBEST 2024 Special Issue • 9–30
Business Competitiveness Based on Community Preferences in an Indonesian Private University: A Case Study of Garut Regency, Indonesia
Wati Susilawati, Risma Muhamad Ramdani, Rofi Solihin, Agus Riyanto and Dũng Anh Tran
2024-12-04 Volume 18 • Issue 5 • 2024 • ICOBEST 2024 Special Issue • 31–52
Enhancing Startup Business Performance Through Iterative Strategies and Lean Programs: Insights from Capital Cities in Indonesia to Unlock Central Asia’s Potential
Muhammad Fahreza, Dini Turipanam Alamanda, Ubaidillah Zuhdi, Grisna Anggadwita, Dinar Mariam Kurniati and Eddy Soeryanto Soegoto
2024-10-31 Volume 18 • Issue 4 • 2024 • 165-183
Ownership Concentration and Environmental, Social, Governance Engagement: Do CEO’s Characteristics Moderate the Relationship?
Ranjan DasGupta and Rajesh Pathak
2024-10-01 Volume 18 • Issue 4 • 2024 • 126-142
Examining the Roles of Transformational Leadership, Emotional Intelligence, and Work-life Balance in Millennial Employee Engagement
Nugroho J. Setiadi, Harry Sutanto, Nopriadi Saputra, Afifah T. Natatilova, Desta L. Leo and Zaky Al Faridz
2024-09-30 Volume 18 • Issue 4 • 2024 • 50-67
The Heterogenous Impact of Capital Structure Determinants: Evidence from an Emerging Economy
Akhilesh Kumar Kamalakant Yadav, Ajaya Kumar Panda, Ciorstan J. Smark and Apoorva Arunachal Hegde
2024-09-30 Volume 18 • Issue 4 • 2024 • 143-164
External Peer-Review Models in Australian Accounting Schools: Current Status and Perceived Effectiveness
Syed Fahad Ashraf, Trevor David Wilmshurst, Seedwell T.M. Sithole and Claire Horner
2024-09-30 Volume 18 • Issue 4 • 2024 • 3-21
Integrated Reporting: The Case of Intangible Capital Information
A. A. Ousama
2024-09-30 Volume 18 • Issue 4 • 2024 • 165-200
Intellectual Capital, Innovation, and Performance of Indonesian MSMEs During the Covid-19 Pandemic
Roza Mulyadi and B. Basuki
2024-09-30 Volume 18 • Issue 4 • 2024 • 68-83
Editorial Volume 18 Issue 4
Ciorstan Smark and Monir Mir
2024-09-30 Volume 18 • Issue 4 • 2024 • 1-2
Greenhouse Gas Emissions, Political Visibility and Earnings Quality
Luckmika Perera and Christine Jubb
2024-09-30 Volume 18 • Issue 4 • 2024 • 22-49
Auditor Work Environment and Professional Judgment in Audit: Evidence from Indonesia
Trinandari Prasetya Nugrahanti, Shanti Lysandra and Hasan Ashari
2024-09-30 Volume 18 • Issue 4 • 2024 • 220-235
Development of Human Capital in the Labor Market in the Modernization of the Economy of Kazakhstan
Rysty Sabirova, Gulmira Andabayeva, Aiman Mussayeva, Zhanargul Bissembiyeva, Ainur Tazhidenova and Gulzhan Karimbayeva
2024-09-30 Volume 18 • Issue 4 • 2024 • 201-219
A Case of High Power Distance: Sycophantic Adherence in Fraudulent Malfeasance and its Critical Implications for Auditor Oversight
Ach Maulidi
2024-09-30 Volume 18 • Issue 4 • 2024 • 105-125
An Empirical Investigation of the Impact of Retail Investors' Sentiment on their Investment Decisions
Abhijit Ranjan Das and Soma Panja
2024-09-30 Volume 18 • Issue 4 • 2024 • 84-104
Unveiling the Relationship Between ESG Scores and Firm Performance in India: A System GMM Approach
Pruthiranjan Dwibedi, Debasis Pahi and Antarjyami Sahu
2024-05-08 Volume 18 • Issue 3 • 2024 • 26-49
Biases in Capital Market Instrument Investing Decisions: A Study from India
Sakshi Agarwal and Saurabh Singh
2024-05-08 Volume 18 • Issue 3 • 2024 • 307-330