Vol. 13 No. 2 (2025): JIAKES Edisi April 2025

View Vol. 13 No. 2 (2025): JIAKES Edisi April 2025
Published: 2025-04-09

Articles


  • The Role of Moral Sensitivity in Moderating Factors for Preventing Village Fund Fraud

    Dompak Pasaribu, Enjelina Sinaga, Rike Yolanda Panjaitan, Septony B. Siahaan, Junika Napitupulu
    297-306
    DOI: https://doi.org/10.37641/jiakes.v13i2.3320

  • From Biological Resources to Market Value: A Mediation Analysis of Disclosure Practices and Firm Characteristics

    Yan Noviar Nasution, Abdul Kohar
    307 - 316
    DOI: https://doi.org/10.37641/jiakes.v13i2.3578

  • The Effect of Information Technology, HR Competence, Internal Control, and Organizational Culture on the Quality of Financial Reports

    Suhardi
    317-326
    DOI: https://doi.org/10.37641/jiakes.v13i2.3262

  • Redefining Corporate Tax Avoidance through Strategic Sustainability Issues

    Dewi W. Octaviani, Agustin Fadjarenie, Catur Widayati, Deden Tarmidi
    327 - 342
    DOI: https://doi.org/10.37641/jiakes.v13i2.3036

  • Financial Auditing in Education: A Systematic Review of Practices, Challenges, and Policy Recommendations

    Irmayanti Sudirman, Bakhtiar Tijjang, Mulyana Machmud, Basri Modding, Safrida, Pandi Putra
    343-354
    DOI: https://doi.org/10.37641/jiakes.v13i2.3344

  • Accounting Students’ Interest in the Auditing Profession in the Digitalization Era

    Santy Setiawan, Se Tin, Meythi Meythi
    355 - 360
    DOI: https://doi.org/10.37641/jiakes.v13i2.3228

  • Key Financial Determinants in Reducing Financial Distress in Indonesia’s Manufacturing Industry

    Harlen Silalahi, Ganda Tua Sitompul, Dumariani Silalahi, Zulkheiri Surya Putra Siregar, Megawati Nababan
    361 - 372
    DOI: https://doi.org/10.37641/jiakes.v13i2.3337

  • The Role of Tax Consultants and Corporate Governance in Improving Tax Compliance of Manufacturing Firms

    Gilbert Rely
    373-384
    DOI: https://doi.org/10.37641/jiakes.v13i2.3484

  • The Effect Of Intellectual Capital, Firm Size, And Capital Structure On Financial Performance Empirical Study Of Sub-Sector Companies Property And Real Estate Registered On The IDX In 2018-2022

    Heti Herawati, Dede Miyyah Novila Sumiati
    385 - 396
    DOI: https://doi.org/10.37641/jiakes.v13i2.3551

  • The Effect of Due Professional Care and Auditor Integrity on Audit Quality

    Erpi Rahman, Santi Nurmayanti
    397-406
    DOI: https://doi.org/10.37641/jiakes.v13i2.3302