Vol. 14 No. 2 (2026): JIAKES Edisi April 2026

View Vol. 14 No. 2 (2026): JIAKES Edisi April 2026
Published: 2026-04-16

Articles


  • Cocreating Public Value in Smart Cities: The Interplay of Citizen Engagement, Digital Literacy, and Governance Transparency

    Dwibin Kannapadang, Siti Munawaroh, Sayugo Adi Purwanto
    523-536
    DOI: https://doi.org/10.37641/jiakes.v14i2.5242

  • The Effect of Legislative Bargaining Power on Asymmetric Budget Ratcheting in Local Governments

    Siti Nur Azizah Salsabila, Dyah Setyaningrum
    537-550
    DOI: https://doi.org/10.37641/jiakes.v14i2.5058

  • The Effect of Management Accounting Systems and Leadership on Managerial Performance with Knowledge Management as a Moderator Variable

    Imelda Dian Rahmawati, Sarwendah Biduri, Aisha Hanif
    551-562
    DOI: https://doi.org/10.37641/jiakes.v14i2.4797

  • The Role of Work Ethics in Mediating Accounting Competency and Fraud Prevention: A Qualitative Content Analysis

    Siti Rosyafah, Yoga Adi Prayogi
    563-574
    DOI: https://doi.org/10.37641/jiakes.v14i2.5082

  • The Effect of Entrepreneurship and Mental Accounting in Enhancing Business Sustainability: A Financial Performance Mediation Model

    Siti Arifah, Emma Dwi Ratnasari, Jalu Aji Prakoso, Rochmat Aldy Purnomo, Rindang Widuri, M. Rudianto
    575-586
    DOI: https://doi.org/10.37641/jiakes.v14i2.4873

  • The Effect of Risk Management, Risk Mitigation, Auditor Reputation, Company Size, and Public Owned Shares on Underpricing

    Victoria Ari Palma Akadiati, Einde Evana, Agrianti Komalasari
    587-598
    DOI: https://doi.org/10.37641/jiakes.v14i2.5328

  • Geographic Barriers and Extreme Poverty: Micro-Spatial Evidence from the Riau Islands Province

    Nur Aisyah Fatmasari, Hardi Warsono, Kismartini Kismartini, Budi Puspo Priyadi
    599-614
    DOI: https://doi.org/10.37641/jiakes.v14i2.5107

  • The Influence of Financial Literacy, Business Capital, and Time Management on MSME Performance

    Nadia Christy, Miar Miar, Wiwin Zakiah
    615-626
    DOI: https://doi.org/10.37641/jiakes.v14i2.4624

  • The Effectiveness of State Budget Management on Inflation and Gross Domestic Product

    Wahyu Dwi Agung Priyo Susilo
    627-638
    DOI: https://doi.org/10.37641/jiakes.v14i2.5127

  • The Satyam Scandal and Creative Accounting: An Analysis of Impact, Causal Factors, and Lessons for Corporate Governance in Indonesia

    Ardiansyah Ardiansyah
    639-648
    DOI: https://doi.org/10.37641/jiakes.v14i2.4960