Journal of Business Accounting (JAB) is a peer-reviewed and open-access journal published twice a year in March and September by the accounting department, Soegijapranata Catholic University, Indonesia. Printed edition was first published in 1999 and later on published online in 2011, volume 9. The numbering system in the initial edition did not comply with the guidelines set by the Director General of Higher Education. Therefore, the new numbering system was implemented in 2017 and from 2022 volume 20 (1) to 2026 volume 24 (2), JAB has been accredited with a S3 score by the Ministry of Research, Technology and Higher Education of the Republic of Indonesia. JAB is committed to publishing academic works focusing on financial accounting, auditing, management accounting, accounting information systems, market response to accounting information, business ethics, corporate governance, and sustainability accounting. Prior to submission to JAB, authors are advised to adhere to the writing style set out in the author guidelines and writing template. ISSN 1412-775X (Print) | ISSN 2541-5204 (Media Online) Accounting Department, Universitas Katolik Soegijapranata. Jl. Pawiyatan Luhur IV/1, Bendan Dhuwur, Semarang 50234, Indonesia. |
Vol 22, No 2: September 2024
Table of Contents
Articles
Pengaruh Keunggulan Kompetitif Hijau Dan Inovasi Hijau Terhadap Kinerja Berkelanjutan
DOI : 10.24167/jab.v22i2.12156
Nadila Hary Pratiwi, Siti Rodiah
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155-173
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Pengaruh Strategic Costing dan Competitive Environment Terhadap Kinerja Perusahaan Crude Palm Oil (CPO) di Riau
DOI : 10.24167/jab.v22i2.12166
Puja Diyanti, Linda Hetri Suriyanti
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174-187
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Financial Performance Mediates the Effect of Sustainability Reporting on Firm Value
DOI : 10.24167/jab.v22i2.12192
Nariswari Putri Arif, Nur Handayani
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188-219
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The Face of Indonesian Accounting in the Frame of Local Culture: A Literature Review
DOI : 10.24167/jab.v22i2.12276
Zakir Yusuf Gunibala, Maharani Maharani
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220-237
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Ma’bage Hasele: Sistem Bagi Hasil Persawahan (Studi Etnografi pada petani di Kabupaten Sidenreng Rappang)
DOI : 10.24167/jab.v22i2.12318
Hasni Hasni, Selmita Paranoan
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238-257
|
Kompetensi Aparatur Desa, Moralitas, Sistem Pengendalian Internal, dan Pencegahan Fraud Pengelolaan Dana Desa
DOI : 10.24167/jab.v22i2.12315
Ni Putu Tarisa Putri Rakanti, Ni Made Dwi Ratnadi
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258-273
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Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Moderasi (Studi Pada Saham Indeks LQ45 Periode 2018-2022)
DOI : 10.24167/jab.v22i2.12417
Ihda Umul Khoiroh, Intan Puspitasari, Agus Saur Utomo
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274-286
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