Pub Date : 2023-05-01DOI: 10.33508/jako.v15i2.4564
Yuni Rimawati, Habieb Bullah, Nurul Kompyurini
Research Purposes. This article aims to provide ideas on how to implement a profit-sharing payroll system based on Pancasila philosophy. Research Methods. Based on the assumptions we built, the profit-sharing payroll system based on Pancasila, not only increases productivity and profitability, but also employee loyalty. Research Results and Findings. With a profit-sharing payroll system based on the Pancasila philosophy, the relationship between workers and employers is based on good values, such as being honest, fair, helping each other. These values of kindness make working relationships not solely for personal gain but also considering the interests of others as a form of carrying out the commands of God Almighty.
{"title":"SISTEM PENGGAJIAN PROFIT SHARING BERASASKAN PANCASILA DAN KEBERLANGSUNGAN USAHA","authors":"Yuni Rimawati, Habieb Bullah, Nurul Kompyurini","doi":"10.33508/jako.v15i2.4564","DOIUrl":"https://doi.org/10.33508/jako.v15i2.4564","url":null,"abstract":"Research Purposes. This article aims to provide ideas on how to implement a profit-sharing payroll system based on Pancasila philosophy. Research Methods. Based on the assumptions we built, the profit-sharing payroll system based on Pancasila, not only increases productivity and profitability, but also employee loyalty. Research Results and Findings. With a profit-sharing payroll system based on the Pancasila philosophy, the relationship between workers and employers is based on good values, such as being honest, fair, helping each other. These values of kindness make working relationships not solely for personal gain but also considering the interests of others as a form of carrying out the commands of God Almighty.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45982994","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-01DOI: 10.33508/jako.v15i2.4366
Marannu Paledung, Desi Nurdiyanti, R. Damayanti, Darwis Said
Research Purposes: This study aims to review the information that has existed in previous studies because the concept of Green Accounting (GA) in Indonesia is still in the growth stage and as a basis for scientific development and can provide ideas related to new topics in the future. Research Methods: This research used the systematic literature review (SLR) method and a total of 47 articles accredited with SINTA was analyzed in this study. Research Results and Findings: The development trend of the number of publications related to Green Accounting is still fluctuating from 2012 to 2022. The most used research method is quantitative research. The most widely used instruments in collecting data in such studies mainly used documentation techniques. And analyze the most widely used data is the multiple regression method. The overall research series related to the implementation of GA in Indonesia is quite good but needs improvement because there has not been much research and limited topics. This research has implications for environmental management actions, and efforts based on environmentally friendly principles or green innovation can continue to increase.
{"title":"TREN PERKEMBANGAN PENELITIAN AKUNTANSI HIJAU: SYSTEMATIC LITERATURE REVIEW","authors":"Marannu Paledung, Desi Nurdiyanti, R. Damayanti, Darwis Said","doi":"10.33508/jako.v15i2.4366","DOIUrl":"https://doi.org/10.33508/jako.v15i2.4366","url":null,"abstract":"Research Purposes: This study aims to review the information that has existed in previous studies because the concept of Green Accounting (GA) in Indonesia is still in the growth stage and as a basis for scientific development and can provide ideas related to new topics in the future. Research Methods: This research used the systematic literature review (SLR) method and a total of 47 articles accredited with SINTA was analyzed in this study. Research Results and Findings: The development trend of the number of publications related to Green Accounting is still fluctuating from 2012 to 2022. The most used research method is quantitative research. The most widely used instruments in collecting data in such studies mainly used documentation techniques. And analyze the most widely used data is the multiple regression method. The overall research series related to the implementation of GA in Indonesia is quite good but needs improvement because there has not been much research and limited topics. This research has implications for environmental management actions, and efforts based on environmentally friendly principles or green innovation can continue to increase.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43593804","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-01DOI: 10.33508/jako.v15i2.4423
Emelie Vlaviorine, Luky Patricia Widianingsih
Research Purposes. The purpose of this study is to see the effect of financial performance through ROA which is proxied into 5 variables, namely the use of renewable energy, ESG scores, capital costs, and operational costs. Research Methods. The population in this study is the Asian mining industry registered at Refinitiv using a purposive sampling method using 165 samples during 2019- 2020. Data collection uses secondary data that comes from the Refinitiv web. Data analysis used multiple linear regression using SPSS version 26. Research Results and Findings. The results of the study proved that the ESG score and cost of capital variables had a positive effect on financial performance. Meanwhile, the variable use of renewable energy and operational costs has a negative effect on finan- cial performance.
{"title":"PENGGUNAAN ENERGI TERBARUKAN, SKOR ESG, BIAYA MODAL DAN BIAYA OPERASIONAL PADA KINERJA KEUANGAN","authors":"Emelie Vlaviorine, Luky Patricia Widianingsih","doi":"10.33508/jako.v15i2.4423","DOIUrl":"https://doi.org/10.33508/jako.v15i2.4423","url":null,"abstract":"Research Purposes. The purpose of this study is to see the effect of financial performance through ROA which is proxied into 5 variables, namely the use of renewable energy, ESG scores, capital costs, and operational costs. Research Methods. The population in this study is the Asian mining industry registered at Refinitiv using a purposive sampling method using 165 samples during 2019- 2020. Data collection uses secondary data that comes from the Refinitiv web. Data analysis used multiple linear regression using SPSS version 26. Research Results and Findings. The results of the study proved that the ESG score and cost of capital variables had a positive effect on financial performance. Meanwhile, the variable use of renewable energy and operational costs has a negative effect on finan- cial performance.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43922852","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-01DOI: 10.33508/jako.v15i2.4470
Mei Lin Teja Dwi Lestari
Research Purposes. The purpose of this study is to determine the impact of the adoption of PSAK 72 and PSAK 73 on the financial performance of IDX non-financial companies in 2019-2021. Research Methods. As the source of the data extracted is secondary data on financial statements of non-financial companies listed on the Indonesian Stock Exchange in 2019-2021, this study uses quantitative methods. Research Results and Findings. Based on the test results, it shows that the value of the independent variables PSAK 72 and PSAK 73 on the company's financial performance is insignificant. The results of this study found that PSAK 73 has no significant effect on financial performance. For the control variable, the company's size showed a sig value close to significant, namely 0.065 to NPM's financial performance and 0.092 to ROE's financial performance. Industrial type control variables show insignificant value to financial performance. As a result of the analysis and discussion on the impact of the adoption of PSAK 72 and PSAK 73 on financial performance, it can be concluded that the adoption of PSAK 72 and PSAK 73 will not affect the financial performance of the company. The study results open opportunities for further research on the relevance of changes in accounting standards on financial performance.
{"title":"PENGARUH PENERAPAN PSAK 72 DAN PSAK 73 TERHADAP KINERJA KEUANGAN","authors":"Mei Lin Teja Dwi Lestari","doi":"10.33508/jako.v15i2.4470","DOIUrl":"https://doi.org/10.33508/jako.v15i2.4470","url":null,"abstract":"Research Purposes. The purpose of this study is to determine the impact of the adoption of PSAK 72 and PSAK 73 on the financial performance of IDX non-financial companies in 2019-2021. Research Methods. As the source of the data extracted is secondary data on financial statements of non-financial companies listed on the Indonesian Stock Exchange in 2019-2021, this study uses quantitative methods. Research Results and Findings. Based on the test results, it shows that the value of the independent variables PSAK 72 and PSAK 73 on the company's financial performance is insignificant. The results of this study found that PSAK 73 has no significant effect on financial performance. For the control variable, the company's size showed a sig value close to significant, namely 0.065 to NPM's financial performance and 0.092 to ROE's financial performance. Industrial type control variables show insignificant value to financial performance. As a result of the analysis and discussion on the impact of the adoption of PSAK 72 and PSAK 73 on financial performance, it can be concluded that the adoption of PSAK 72 and PSAK 73 will not affect the financial performance of the company. The study results open opportunities for further research on the relevance of changes in accounting standards on financial performance.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44990813","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-01DOI: 10.33508/jako.v15i2.4451
Bornok Situmorang, T. Sawarjuwono
Research Purposes. This study aims to explain the process of deconstructing justice in the recurring tax amnesty policy as economic events that are recorded and reported using accounting so that justice according to accounting is accommodated in it. Research MethodsThis study uses a qualitative approach in which the researcher adopts a poststructuralist paradigm, especially Derrida's deconstruction. Research Results and Findings. The practice of deconstructing justice can be seen clearly in discussions on the legal plan at the government level, debates on the legal draft, ratification of laws, judicial review, adoption of accounting standards for assets, attempts by taxpayers to file objections and post-implementation monitoring goals recurring tax amnesty. The accountant also accommodates all of these deconstruction processes and is involved in them, thereby strengthening the concept of justice according to accounting. This study provides a theoretical and practical description of the deconstruction process of universal justice and justice according to accounting in the recurrent tax amnesty policy.
{"title":"REPEATED TAX AMNESTY DECONSTRUCTION IN FULFILLING JUSTICE ACCORDING TO ACCOUNTING","authors":"Bornok Situmorang, T. Sawarjuwono","doi":"10.33508/jako.v15i2.4451","DOIUrl":"https://doi.org/10.33508/jako.v15i2.4451","url":null,"abstract":"Research Purposes. This study aims to explain the process of deconstructing justice in the recurring tax amnesty policy as economic events that are recorded and reported using accounting so that justice according to accounting is accommodated in it. Research MethodsThis study uses a qualitative approach in which the researcher adopts a poststructuralist paradigm, especially Derrida's deconstruction. Research Results and Findings. The practice of deconstructing justice can be seen clearly in discussions on the legal plan at the government level, debates on the legal draft, ratification of laws, judicial review, adoption of accounting standards for assets, attempts by taxpayers to file objections and post-implementation monitoring goals recurring tax amnesty. The accountant also accommodates all of these deconstruction processes and is involved in them, thereby strengthening the concept of justice according to accounting. This study provides a theoretical and practical description of the deconstruction process of universal justice and justice according to accounting in the recurrent tax amnesty policy.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48476096","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.33508/jako.v15i3.4741
Ferdinand Morin Alexander, Angga Sasmitapura, Michael Michael, Meythi Meythi
Research Purposes. The aim of this study is to delve into several factors that can fortify the firm value of retail companies during a crisis period, such as operational efficiency, financing ability, and investment returns. Research Methods. The research employs a panel regression analysis technique on retail companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2021. Research Results and Findings. The study's findings reveal that operational efficiency and financing ability can affect firm value during a crisis, whereas investment returns do not. The results of this study can assist retail companies in formulating business strategies and provide insights for investors during the decision-making process for investments in the retail sector amid a crisis.
{"title":"FAKTOR FINANSIAL DAN NILAI PERUSAHAAN RITEL INDONESIA","authors":"Ferdinand Morin Alexander, Angga Sasmitapura, Michael Michael, Meythi Meythi","doi":"10.33508/jako.v15i3.4741","DOIUrl":"https://doi.org/10.33508/jako.v15i3.4741","url":null,"abstract":"Research Purposes. The aim of this study is to delve into several factors that can fortify the firm value of retail companies during a crisis period, such as operational efficiency, financing ability, and investment returns. Research Methods. The research employs a panel regression analysis technique on retail companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2021. Research Results and Findings. The study's findings reveal that operational efficiency and financing ability can affect firm value during a crisis, whereas investment returns do not. The results of this study can assist retail companies in formulating business strategies and provide insights for investors during the decision-making process for investments in the retail sector amid a crisis.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":"85 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135601313","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.33508/jako.v15i1.4033
Siti Paras Ubuddiyah, Kenny Ardillah
Research Purpose. This research aims to determine the effect of managerial ownership, foreign ownership, and family ownership on firm value. Research Method. This research uses quantitative methods. The population in this study is banking companies listed on the Indonesia Stock Exchange from 2016 to 2019. The sample was determined by purposive sampling technique and obtained 88 research samples based on specific criteria. The analytical method used is descriptive statistical analysis, panel data regression analysis, classical assumption test, and multiple linear regression analysis. Research Result and Findings. The results showed that managerial ownership and foreign ownership had an insignificant negative effect on firm value and family ownership had a significantly positive effect on firm value.
{"title":"THE IMPACT OF OWNERSHIP STRUCTURE ON FIRM VALUE IN THE BANKING SECTOR COMPANIES","authors":"Siti Paras Ubuddiyah, Kenny Ardillah","doi":"10.33508/jako.v15i1.4033","DOIUrl":"https://doi.org/10.33508/jako.v15i1.4033","url":null,"abstract":"Research Purpose. This research aims to determine the effect of managerial ownership, foreign ownership, and family ownership on firm value. Research Method. This research uses quantitative methods. The population in this study is banking companies listed on the Indonesia Stock Exchange from 2016 to 2019. The sample was determined by purposive sampling technique and obtained 88 research samples based on specific criteria. The analytical method used is descriptive statistical analysis, panel data regression analysis, classical assumption test, and multiple linear regression analysis. Research Result and Findings. The results showed that managerial ownership and foreign ownership had an insignificant negative effect on firm value and family ownership had a significantly positive effect on firm value.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46099548","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.33508/jako.v15i1.3100
Ramadhani Chandra, Annisaa Rahman
Research Purpose. The purpose of research is analyzing the effect of foreign institutional ownership on cash holding, based on precautionary motive. Research Method. This research uses quantitative methods, with single independent variables (foreign institutional ownership). Cash holding (dependent variable) measured using the formula logaritma cash and cash equivalents. Population used in the study is all non-financial companies listed on the Indonesia Stock Exchange 2017-2019. The purposive sampling method used and obtained 1170 firm-year samples. Secondary data sourced from annual reports and financial statement and data analyzed using multiple linear regression analysis with variabel control (leverage). Research Result and Findings. The results of this study indicate that the foreign institutional ownership has positive effect on cash holding.
{"title":"FOREIGN INSTITUTIONAL OWNERSHIP AND CASH HOLDINGS IN INDONESIA CAPITAL MARKET","authors":"Ramadhani Chandra, Annisaa Rahman","doi":"10.33508/jako.v15i1.3100","DOIUrl":"https://doi.org/10.33508/jako.v15i1.3100","url":null,"abstract":"Research Purpose. The purpose of research is analyzing the effect of foreign institutional ownership on cash holding, based on precautionary motive. Research Method. This research uses quantitative methods, with single independent variables (foreign institutional ownership). Cash holding (dependent variable) measured using the formula logaritma cash and cash equivalents. Population used in the study is all non-financial companies listed on the Indonesia Stock Exchange 2017-2019. The purposive sampling method used and obtained 1170 firm-year samples. Secondary data sourced from annual reports and financial statement and data analyzed using multiple linear regression analysis with variabel control (leverage). Research Result and Findings. The results of this study indicate that the foreign institutional ownership has positive effect on cash holding.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43334666","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.33508/jako.v15i1.4196
A. D. Mulawarman, M. F. A. Lamase, Meryana Rizky Ananda, F. Ramadhani
Research Purpose. This study aims to design an accounting information system by integrating formal structure and cultural system in a book publishing business. Research Methods. The research was conducted with a critical action research approach which includes planning, action, critical observation, and critical reflection and redesign. Research Result and Findings. Based on the research results, the researcher proposes two things in the design of formal information systems, namely: (1) the use of Open Monograph Press (OMP) in the operational process; and (2) rearranging the flowchart according to the OMP-based operational system so that all functions become clearer and do not overlap. The cultural information system is designed based on family values and trust which turns out to have more important contribution than the formal accounting information system.
{"title":"SISTEM INFORMASI AKUNTANSI FORMAL-KULTURAL: STUDI CRITICAL ACTION RESEARCH","authors":"A. D. Mulawarman, M. F. A. Lamase, Meryana Rizky Ananda, F. Ramadhani","doi":"10.33508/jako.v15i1.4196","DOIUrl":"https://doi.org/10.33508/jako.v15i1.4196","url":null,"abstract":"Research Purpose. This study aims to design an accounting information system by integrating formal structure and cultural system in a book publishing business. Research Methods. The research was conducted with a critical action research approach which includes planning, action, critical observation, and critical reflection and redesign. Research Result and Findings. Based on the research results, the researcher proposes two things in the design of formal information systems, namely: (1) the use of Open Monograph Press (OMP) in the operational process; and (2) rearranging the flowchart according to the OMP-based operational system so that all functions become clearer and do not overlap. The cultural information system is designed based on family values and trust which turns out to have more important contribution than the formal accounting information system.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47020206","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.33508/jako.v15i3.4629
Matias Andika Yuwono, Dyna Rachmawati
Research Purposes. This study purpose is to carry out an analysis with the application of good risk management that can provide benefits for companies to reduce the risk of fraud in the company. Research Methods. This research is a qualitative research with a case study with a naturalist approach. Research Results and Findings. The results of the research conducted show that companies that implement risk management well will find it easier to identify the types of fraud risk that can occur in the company. By successfully carrying out the risk identification process, it will make it easier for companies to overcome or deal with fraud risks such as a more effective process of allocating resources, determining strategies to achieve effective internal control, so that by having better preparation it is hoped that the risk of fraud can be minimized in such a way in such a way and does not cause any loss to the company.
{"title":"PENERAPAN FRAUD RISK MANAGEMENT PADA DIVISI PEMBELIAN PT. LESTARI MENGGUNAKAN ISO 31000:2018","authors":"Matias Andika Yuwono, Dyna Rachmawati","doi":"10.33508/jako.v15i3.4629","DOIUrl":"https://doi.org/10.33508/jako.v15i3.4629","url":null,"abstract":"Research Purposes. This study purpose is to carry out an analysis with the application of good risk management that can provide benefits for companies to reduce the risk of fraud in the company. Research Methods. This research is a qualitative research with a case study with a naturalist approach. Research Results and Findings. The results of the research conducted show that companies that implement risk management well will find it easier to identify the types of fraud risk that can occur in the company. By successfully carrying out the risk identification process, it will make it easier for companies to overcome or deal with fraud risks such as a more effective process of allocating resources, determining strategies to achieve effective internal control, so that by having better preparation it is hoped that the risk of fraud can be minimized in such a way in such a way and does not cause any loss to the company.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135599305","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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