JRAK

Current Issue

Vol. 17 No. 2 (2025): October Edition

Published: 2025-10-03

Articles

THE EFFECT OF INDEPENDENCE AND RESPONSIBILITY ON SUBORDINATE OBEDIENCE TO ENGAGE UNETHICAL BEHAVIOR: EXPERIMENTAL STUDY

Jurica Lucyanda, Monica Weni Pratiwi, Amara Farah Tahar

226-242
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HOW DO FINANCIAL LITERACY, RELIGIOSITY, AND MORAL SENSITIVITY INFLUENCE THE PREVENTION OF ONLINE LOAN USAGE?

Dewi Kurnia Putri, Dekar Urumsah

243-258
- Pdf
VISUALIZING SUSTAINABILITY IN ACCOUNTING: INTEGRATING PHOTOGRAPHY INTO ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) REPORTING

Sugianto, Ernawaty Usman, Asri Usman; Himaya Praptani Adys

259-277
- Pdf
GREENHOUSE GAS EMISSION AND THE SDGs: HOW ENVIRONMENTAL PERFORMANCE SHAPE CORPORATE VALUE

Dading Damas Ario Wicaksono; Liana Rahardja, Florencia Irena Lawita, Nadia Marcy Victoria

278-296
- Pdf
UNDERSTANDING THE GOTRANSIT E-PAYMENT SYSTEM IN GREATER JAKARTA’S PUBLIC TRANSPORTATION: INSIGHTS FROM IDT AND UTAUT

Garin Rizkyntania, Zaki Baridwan, Virginia Nur Rahmanti

297-313
- Pdf
MANAGEMENT ACCOUNTING PRACTICES IN MSMES: A SYSTEMATIC REVIEW OF CROSS-NATIONAL STUDIES

Lely Indriati, Faiz Pratama, Citra Aprilia, Iqlima Nurhaliza, Safina Andam Dewi, Christyan Dumawan, Angelia

314-331
- Pdf
SUSTAINABILITY AWARENESS IN INDONESIA’S OIL AND GAS SECTOR

Gita Anggraini, Ancella Anitawati Hermawan

332-347
- Pdf
INTEGRATED REPORTING DISCLOSURE QUALITY: EVIDENCE FROM EMERGING ASIAN BANKING

Prisilla Tiara Rossa, Tri Utami Lestari

348-366
- Pdf
STRENGTHENING PUBLIC INTEGRITY: THE MODERATING ROLE OF ORGANIZATIONAL COMMITMENT ON DETERMINANTS OF FRAUD PREVENTION

Devi Pertiwi, Sri Trisnaningsih, Erna Sulistyowati

367-382
- Pdf
BETWEEN JUSTICE AND COMPLEXITY: UNVEILING TAX MORALE IN PEKANBARU

Dwi Fionasari, Rama Gita Suci, Annie Mustika Putri, Muhammad Luthfi Iznillah

383-400
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A BIBLIOMETRIC ANALYSIS OF COMPETENCE, PROFESSIONAL SKEPTICISM, AND DIGITAL FORENSICS IN INVESTIGATIVE AUDIT QUALITY

Muhamad Dias Ramadhan, Citra Sukmadilaga, Ahmad Zakie Mubarrok

401-413
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THE RECIPROCAL RELATIONSHIP BETWEEN PROFITABILITY AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

Arum Prastiwi, Sari Atmini, Devy Pusposari, Yetri Martika Sari, Ferica Christinawati Putri

414-427
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BEYOND THE EFFICIENT MARKET HYPOTHESIS: A CONCEPTUAL INQUIRY INTO CALENDAR ANOMALIES

Muhammad Shehryar, Yosi Mardoni, Muhammad Nouman Anser

428-437
- Pdf
FACTORS INFLUENCING THE INTEGRITY OF FINANCIAL STATEMENTS

Bambang Setyabudi Irianto, Eko Suyono, Amir Imeri

438-448
- Pdf
DOES IFRS S1/S2 ENHANCE ESG DISCLOSURE QUALITYAND INVESTOR CONFIDENCE? A CONCEPTUAL SYNTHESIS

Peter Chinedu Okoye, Fadzlina Mohd Fahmi, Mazurina Mohd Ali

449-464
- Pdf

Accreditation by Ministry of Research-Technology and the Higher Education Republic of Indonesia

Based on the Decree of the General Director of Strengthening the Research and Development, Ministry of Research, Technology and Higher Education of the Republic of Indonesia No. 164/E/KPT/2021, Jurnal Riset Akuntansi dan Kontemporer (JRAK) was declared as an Accredited Scientific Journal with the category “Sinta 2” starting from Volume 13 No. 2 October (2021) to Volume 18 No. 1 April (2026).

JRAK

Current Issue

Articles

THE EFFECT OF INDEPENDENCE AND RESPONSIBILITY ON SUBORDINATE OBEDIENCE TO ENGAGE UNETHICAL BEHAVIOR: EXPERIMENTAL STUDY

HOW DO FINANCIAL LITERACY, RELIGIOSITY, AND MORAL SENSITIVITY INFLUENCE THE PREVENTION OF ONLINE LOAN USAGE?

VISUALIZING SUSTAINABILITY IN ACCOUNTING: INTEGRATING PHOTOGRAPHY INTO ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) REPORTING

GREENHOUSE GAS EMISSION AND THE SDGs: HOW ENVIRONMENTAL PERFORMANCE SHAPE CORPORATE VALUE

UNDERSTANDING THE GOTRANSIT E-PAYMENT SYSTEM IN GREATER JAKARTA’S PUBLIC TRANSPORTATION: INSIGHTS FROM IDT AND UTAUT

MANAGEMENT ACCOUNTING PRACTICES IN MSMES: A SYSTEMATIC REVIEW OF CROSS-NATIONAL STUDIES

SUSTAINABILITY AWARENESS IN INDONESIA’S OIL AND GAS SECTOR

INTEGRATED REPORTING DISCLOSURE QUALITY: EVIDENCE FROM EMERGING ASIAN BANKING

STRENGTHENING PUBLIC INTEGRITY: THE MODERATING ROLE OF ORGANIZATIONAL COMMITMENT ON DETERMINANTS OF FRAUD PREVENTION

BETWEEN JUSTICE AND COMPLEXITY: UNVEILING TAX MORALE IN PEKANBARU

A BIBLIOMETRIC ANALYSIS OF COMPETENCE, PROFESSIONAL SKEPTICISM, AND DIGITAL FORENSICS IN INVESTIGATIVE AUDIT QUALITY

THE RECIPROCAL RELATIONSHIP BETWEEN PROFITABILITY AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

BEYOND THE EFFICIENT MARKET HYPOTHESIS: A CONCEPTUAL INQUIRY INTO CALENDAR ANOMALIES

FACTORS INFLUENCING THE INTEGRITY OF FINANCIAL STATEMENTS

DOES IFRS S1/S2 ENHANCE ESG DISCLOSURE QUALITYAND INVESTOR CONFIDENCE? A CONCEPTUAL SYNTHESIS

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