Vol. 14 No. 3 (2026): JIAKES Edisi Juni 2026

View Vol. 14 No. 3 (2026): JIAKES Edisi Juni 2026
Published: 2026-06-25

Articles


  • A Systematic Review of Human Capital in the Digital Economy

    Franciskus Antonius Alijoyo, Muhammad Juliansyah Putra, Margaretha Banowati Talim, Endang Fatmawati, B.M.A.S. Anaconda Bangkara
    663-678
    DOI: https://doi.org/10.37641/jiakes.v14i3.5342

  • The Effect of Fraud Risk Assessment, Independence, Competency, and Auditor Experience on Fraud Detection

    Nur Hidayah K Fadhilah, Ayu Juwita, Wahyu Mulyadi, Natasya Nurhasanah
    679-692
    DOI: https://doi.org/10.37641/jiakes.v14i3.5158

  • The Effect of CSR and Ownership Structure on Environmental Innovation: The Moderating of CEO Narcissism

    Erna Wati, Sari Dewi, Iskandar Itan, Finia Novarisy Zultia
    693-704
    DOI: https://doi.org/10.37641/jiakes.v14i3.5277

  • The Impact of Accounting Software Use on Financial Report Efficiency

    Sutarni, Sukriyah Sukriyah, Budiandru, Loso Judijanto, Gema Ika Sari
    705-716
    DOI: https://doi.org/10.37641/jiakes.v14i3.5305

  • The Effect of Human Resources, Internal Control Systems, and Information Technology on Local Government Financial Statement Consolidation

    Saprudin, Febian Junaid, Mohamad Abdul Radjak Masjhur, Julie Abdullah, Nikma Bilondatu
    717-728
    DOI: https://doi.org/10.37641/jiakes.v14i3.5313

  • The Effect of Corporate Environmental Reporting and Malaysian Environmentally Sensitive Public Listed Companies on Organizational Behavior

    Sarah Yuliarini, Eva Wany
    729-740
    DOI: https://doi.org/10.37641/jiakes.v14i3.4889

  • Digital Transformation, Public Trust, and Banking Challenges: A Comprehensive Mixed-Methods Analysis

    Rustan DM, Karlina Ghazalah Rahman, Emily Nur Saidy, Qomariyatus Sholihah, Sri Prilmayanti Awaluddin, Ridwan Danuarta Galisong
    741-754
    DOI: https://doi.org/10.37641/jiakes.v14i3.4965

  • Determinants of Corporate Value in Indonesia Mining Sectors with Sustainability Performance as Mediating Variable

    Yoyok Priyo Hutom, Tri Widyastuti, Darmansyah Darmansyah, Syahril Djaddang
    755-766
    DOI: https://doi.org/10.37641/jiakes.v14i3.5284

  • The Effect of Fraud Indicators and Financial Reporting Compliance on Earnings Quality and Stock Returns in ISSI Companies

    Aprilia Fitriani, Hari Setyawati
    767-780
    DOI: https://doi.org/10.37641/jiakes.v14i3.5372

  • Digital Accounting and Islamic Financial Literacy toward Digital Financial Reporting Adoption: The Mediating Effect of Self-Efficacy

    Sri Rahayu, Ahmad Nizam Che Kasim, Widia Astuty, Azwansyah Habibie
    781-794
    DOI: https://doi.org/10.37641/jiakes.v14i3.5488