Archives

This issue of the Accounting and Management Journal presents a rich and diverse collection of studies that bridge the fields of accounting, management, and business innovation. The topics span from an analysis of students’ perceptions of the public accounting profession and the application of BPMN to model operational processes in a human milk bank, to empirical investigations on task-technology alignment and its impact on service performance in startups, as well as earnings management practices within Indonesia’s basic materials sector. Further contributions explore the role of independent commissioners in shaping debt policy and ownership structures in coal mining firms, and the influence of opinion leadership, promotional strategies, and perceived quality on oat milk purchase intentions. Also included are examinations of village government accounting standard implementation and consumer satisfaction related to local ginger sugar products. The issue concludes with a study highlighting the mediating roles of green innovation and accounting capability in linking human capital to MSME financial performance, offering both theoretical insight and practical value for academics, practitioners, and policymakers alike.

This issue involves contributions from authors based in Indonesia.

This issue of the Accounting and Management Journal presents a diverse collection of studies addressing key themes in accounting, finance, and organizational behavior. The articles explore topics such as the mediating role of financial technology in MSME performance, financial distress prediction in Indonesian manufacturing firms, determinants of reporting timeliness, accounting standards implementation in Islamic boarding schools, and internal control practices in hospitals. The issue also includes international research on target costing in South African state-owned entities, analysis of VAT payment avoidance motives, liquidity risk impacts on bank profitability, and a literature review on knowledge sharing within organizations. Collectively, the papers emphasize innovation, governance, and accountability across sectors and contexts.

This issue features contributions from authors based in Indonesia and South Africa.

This issue of the Accounting and Management Journal presents research on taxation, financial performance, and organizational management across Indonesia and Sri Lanka. The papers explore themes such as taxpayer compliance, employee productivity, fiscal policy, consumer behavior, and accounting system effectiveness. Covering sectors from banking to manufacturing, the studies highlight the journal’s commitment to advancing applied research in finance and management.

This issue features contributions from authors based in Indonesia and Sri Lanka.

This issue of the Accounting and Management Journal showcases a collection of multidisciplinary studies exploring current developments in accounting, finance, taxation, and management. The papers address diverse topics such as audit report timeliness in the banking sector, behavioral dynamics of e-banking adoption, the influence of macroeconomic factors on firm value, and the role of human resource development and digital transformation in enhancing SME competitiveness. Other studies in this volume examine employee mental workload in hospitality, credit and operational risk in banking performance, and the impact of copywriting and brand awareness on consumer purchase intentions. The issue concludes with a study on business and knowledge management systems as strategic tools for building coastal community resilience in the VUCA era.

This issue involves contributions from authors based in Indonesia.

This issue of the Accounting and Management Journal presents a collection of multidisciplinary research exploring accounting, finance, and management within Indonesia’s dynamic economic and organizational landscape. The featured studies investigate diverse topics, including the determinants of audit delay, the relationship between dividend policy and capital structure, and the impact of financial performance on tax avoidance. Several articles also examine human and behavioral dimensions in organizations such as motivation, religiosity, job satisfaction, and knowledge brokering, offering insights into how people and culture shape institutional effectiveness. Beyond corporate analysis, this volume highlights the transformative role of innovation and digitalization in small and medium enterprises, as well as the historical evolution of Indonesian government accounting reforms aimed at enhancing transparency and accountability. Collectively, the papers present a holistic understanding of financial governance and organizational development, contributing valuable perspectives for academics, practitioners, and policymakers.

This issue features contributions from authors based in Indonesia.

This issue of the Accounting and Management Journal features research on sustainability, leadership, and financial performance across corporate, service, and banking sectors. The papers discuss green innovation, environmental accounting, fraud detection, CSR, and social media marketing, offering insights into ethical and strategic practices in modern organizations. Collectively, these studies illustrate the growing integration of sustainability and governance in business decision-making.

This issue features contributions from authors based in Indonesia.

This issue of the Accounting and Management Journal features a diverse collection of research that examines key developments in marketing, taxation, finance, and organizational governance within Indonesia’s evolving business environment. The articles explore how behavioral, financial, and technological dimensions interact to shape decision-making processes and institutional performance. Topics discussed include the influence of celebrity endorsements and brand trust on consumer behavior, the effectiveness of local tax collection strategies, and the growing role of marketplaces and digital payment systems in supporting MSME resilience.

Further contributions investigate the use of social media data for fraud detection, the determinants of firm value in listed companies, and the implications of financial distress on market perception. Studies on halal labeling and taxpayer compliance highlight the increasing importance of ethics, awareness, and accountability in both consumer and fiscal behavior. Collectively, these papers offer comprehensive insights into how innovation, transparency, and regulation reinforce sustainable business and governance practices.

This issue involves contributions from authors based in Indonesia.

This issue of the Accounting and Management Journal presents a rich collection of research exploring financial management, human resources, internal control systems, and organizational behavior within Indonesian institutions and enterprises. The featured studies address timely topics such as customer satisfaction in digital payment systems, the challenges of entrepreneurship during the COVID-19 pandemic, and the role of human resource quality and internal audit in improving financial reporting standards in regional governments.

Several articles focus on strengthening financial accountability, including analyses of internal cash control, payroll accounting systems, and fraud prevention frameworks in banking institutions. Other studies investigate corporate financial distress through ratio-based predictive models and examine the impact of work–family conflict, role ambiguity, and stress on employee performance in higher education settings. The issue concludes with an exploration of budgetary slack and organizational culture, highlighting ethical dimensions in public-sector financial planning.

This issue includes contributions from authors based in Indonesia.

This issue of the Accounting and Management Journal features a diverse range of studies that examine the intersection of accounting, management, behavioral science, and social responsibility within various Indonesian contexts. The papers discuss how individual behavior, organizational culture, and economic disruption affect financial performance and decision-making across multiple sectors. The topics include the role of wives in supporting household income among Muslim fishing families, responsiveness and service quality assessment in university accounting programs, employee perceptions of performance evaluation systems, and the application of planned behavior theory among student entrepreneurs. Other research explores the mediating effects of religiosity and attitude in consumer purchasing behavior, the impact of COVID-19 on employment termination and corporate compliance, financial distress prediction using the Altman Z-Score, and abnormal stock returns in pharmaceutical and telecommunications sectors during the pandemic. The issue concludes with a study on product quality control in public service organizations through statistical process control, emphasizing managerial efficiency and accountability.

This issue includes contributions from authors based in Indonesia.

This issue of the Accounting and Management Journal presents a selection of research papers that discuss efficiency, ownership structure, financial performance, and learning innovation in both corporate and academic environments. The studies collectively emphasize productivity enhancement, sustainable financial practices, and adaptive learning during the early phase of digital and work-from-home transitions in Indonesia. The topics covered include lean manufacturing using value stream mapping to identify waste reduction strategies, the role of Employee Stock Ownership Programs (ESOP) in improving firm value and profitability, and the analysis of capital structure in the Indonesian tobacco industry. Another paper explores contextual learning methods to enhance student motivation in accounting education, while a study on household financial management examines how employees in the insurance sector managed their finances while working from home during the pandemic. The issue concludes with an analysis of how financial performance moderates the relationship between capital structure and firm size on corporate value, highlighting the intricate balance between strategic financial management and company growth.

This issue features contributions from authors based in Indonesia.

This issue of the Accounting and Management Journal presents a range of studies addressing organizational behavior, marketing strategy, consumer perception, and global management practices. The collection highlights the importance of social and psychological factors in shaping employee performance, customer satisfaction, and institutional adaptability within both local and international contexts. The featured papers discuss the effect of social support and work-family enrichment on female employees’ organizational citizenship behavior, marketing strategy formulation for zakat institutions, and the influence of product quality and pricing on sales performance among local entrepreneurs. Additional studies explore how role stressors contribute to turnover intention mediated by job satisfaction, as well as an international perspective on the management of paprika production in Indonesia amid globalization. The issue concludes with an analysis of customer reuse intentions in the tour and travel industry, underscoring the relevance of service quality and trust in customer loyalty.

This issue features contributions from authors based in Indonesia and Japan.

This issue of the Accounting and Management Journal features a collection of studies exploring financial determinants, ethical behavior, information systems, consumer satisfaction, and family business dynamics within the Indonesian context. Together, these papers highlight the growing integration of financial analysis, organizational ethics, and service quality as key drivers of sustainable business performance and academic advancement. The articles examine stock price determinants in retail companies listed on the Indonesia Stock Exchange, the mediating effect of moral reasoning on the relationship between organizational ethical culture and accounting fraud tendencies, and the application of direct posting methods in revenue accounting information systems. Other studies address differences in pricing methods and product diversity on customer satisfaction in traditional markets, analyze succession readiness and family relationships in improving family business performance, and investigate how service quality affects student satisfaction in private higher education institutions.

This issue includes contributions from authors based in Indonesia.

This issue of the Accounting and Management Journal compiles a series of studies focusing on financial analysis, taxation policy, consumer behavior, and human resource performance in Indonesia’s evolving economic environment. The papers collectively emphasize the significance of analytical tools, strategic management, and behavioral insights in improving financial decision-making and business sustainability. The topics covered include an evaluation of financial distress prediction accuracy using the Springate, Zmijewski, and Grover logistic models for financing companies, and an assessment of how Indonesia’s tax amnesty realization impacts capital market development through repatriation funds. Other articles explore the influence of product design, quality, promotion, and after-sales service on consumer purchase decisions, as well as the effect of work motivation on employee performance in small and medium-sized enterprises. The issue also features analyses of dividend policy trends in Indonesia and visual marketing strategies; specifically logo, color, and packaging elements on product sales performance showcased at a university expo.

This issue features contributions from authors based in Indonesia.

This issue of the Accounting and Management Journal presents a diverse compilation of research focusing on corporate governance, financial performance, tourism development, and regional economic growth. The papers collectively emphasize the role of managerial decision-making, social capital, and strategic evaluation in enhancing organizational quality and economic competitiveness across industries.

The studies include an implementation of the Quality Function Deployment and SERVQUAL methods to improve tourism service quality across several beaches in Kebumen, and an analysis of how social capital mitigates the impact of role stress on job performance among accounting professionals. Other research explores the effects of company size, audit opinion, and public accountant reputation on audit delay within mining companies, and the implications of the ASEAN Economic Community (MEA) on Indonesia’s investment, trade, and labor dynamics. Additional studies evaluate bank soundness using the RGEC (Risk Profile, Good Corporate Governance, Earnings, and Capital) method for Islamic commercial banks, and predict financial distress in mining companies to assess corporate resilience under economic pressure.

This issue features contributions from authors based in Indonesia.

This issue of the Accounting and Management Journal compiles studies that explore entrepreneurship competence, strategic planning, financial management, and service quality within diverse sectors of Indonesia’s economy. The collection reflects a strong orientation toward problem-solving approaches in accounting, business, and management practices, integrating both analytical and behavioral perspectives. The featured papers discuss the key factors influencing entrepreneurial competence, strategic organizational planning in state-owned plantation companies using the cascading balanced scorecard method, and causal analysis of delays in apartment construction projects. Further studies examine the implementation of SERVQUAL and Quality Function Deployment (QFD) methods to assess and improve loading and unloading service quality at a Surabaya port terminal, as well as the role of character education in shaping ethical attitudes among accounting students. The issue concludes with an empirical study on how financial ratios.—Return on Assets, Dividend Payout Ratio, and Earnings per Share—affect Islamic stock prices listed on the Jakarta Islamic Index, emphasizing the intersection of financial performance and ethical investment.

This issue features contributions from authors based in Indonesia

This issue of the Accounting and Management Journal presents a series of studies focusing on financial analysis, information technology, risk management, performance measurement, and customer satisfaction. The collection reflects the journal’s continuing effort to integrate theoretical and practical insights into improving financial performance, organizational governance, and service quality across various Indonesian industries. The featured articles discuss the impact of key financial ratios—Return on Assets (ROA), Return on Equity (ROE), Earnings per Share (EPS), Price Earnings Ratio (PER), and Debt to Equity Ratio (DER)—on stock prices in real estate companies listed on the Indonesia Stock Exchange. Other research examines how mobile banking technology and perceived transaction risk influence customer satisfaction, and how the House of Risk method can be applied to analyze project delays and develop risk-handling strategies in mall construction projects. Additional studies identify monitoring and control system requirements for multi-project construction using the House of Quality approach, assess the role of performance measurement and psychological empowerment in strengthening organizational commitment, and evaluate customer satisfaction levels in the national shipping company PT PELNI (Persero).

This issue features contributions from authors based in Indonesia.

This issue of the Accounting and Management Journal  presents a diverse set of studies that examine Islamic financing, entrepreneurial strategy, educational management, and financial analysis within both corporate and educational contexts. The issue features an analysis of Murabahah, Istishna, Mudharabah, and Musyarakah financing schemes and their influence on profitability in Islamic banks, alongside a study evaluating value propositions for small business competitiveness. Further research investigates financial distress prediction using Altman Z-Score, Grover, Springate, and Zmijewski models, and examines management performance among teachers at Islamic schools in Sidoarjo. Additional papers discuss edupreneurship as a strategy to strengthen the competitiveness of micro, small, and medium enterprises in East Java amid the ASEAN Economic Community, and explore how service quality impacts student satisfaction and loyalty at Universitas Nahdlatul Ulama Surabaya.

This issue features contributions from authors based in Indonesia.