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Jurnal Ilmiah Akuntansi dan Bisnis

Initials: JIAB

Frequency: 2 issues per year (June and December)

DOI: 10.38043 by Crossref

Print ISSN: 2528-2093

Online ISSN: 2528-1216

Editor-in-chief: Prof. Luh Putu Mahyuni, Ph.D., CA., CSP

Publisher: UNIVERSITAS PENDIDIKAN NASIONAL

Accreditation: SINTA 4

Jurnal Ilmiah Akuntansi dan Bisnis (JIAB) invites articles within the scope of Financial Accounting, Management Accounting, Taxation, and Auditing. JIAB is dedicated to publishing scientific papers that contribute to the development and dissemination of knowledge in the field of Accounting. All submitted articles must be original works not previously published in other journals. The primary audience for JIAB includes academics, students, practitioners, business professionals, and anyone interested in Accounting. Articles can be submitted in either Indonesian or English.

Announcements

Current Issue

Vol. 10 No. 2 (2025)
Published: 2025-12-09

Articles

  • Governance and Financial Performance as Drivers of Bank Profitability in Indonesia

    I Kadek Bagiana
    104-111
    • PDF
      • Abstract Views: 97 times | Downloaded: 61 times
    DOI: https://doi.org/10.38043/jiab.v10i2.6952

  • Digital Financial Literacy and Customer Protection on Customer Trust with the Use of Mobile Banking as a Moderating Variable

    Siti Nur Aisyah, Rizki Sri Wahyuni
    112-122
    • PDF
      • Abstract Views: 217 times | Downloaded: 172 times
    DOI: https://doi.org/10.38043/jiab.v10i2.6935

  • The Influence of Transaction Complexity, Audit Budget, and Auditor Turnover on Misstatement Detection

    Ricky Bryan D.P. Tampubolon
    123-133
    • PDF
      • Abstract Views: 64 times | Downloaded: 62 times
    DOI: https://doi.org/10.38043/jiab.v10i2.6944

  • The Board Independence and Performance Nexus: The Moderating Role of Firm Size

    Luh Putri Mas Mirayani
    163-171
    • PDF
      • Abstract Views: 121 times | Downloaded: 73 times
    DOI: https://doi.org/10.38043/jiab.v10i2.7138

  • The Role of Financial Performance in Corporate Environmental Expenditure Moderated by Independent Commissioners

    Muhammad Rahmadi Pratama, Elok Heniwati, Rudy Kurniawan
    134-145
    • PDF
      • Abstract Views: 59 times | Downloaded: 36 times
    DOI: https://doi.org/10.38043/jiab.v10i2.7013

  • Financial Performance on Climate Change Disclosure in the Indonesian Capital Market

    Diajeng Fitri Wulan, Panca Wisesa, Rindy Dwi Ladista
    146-153
    • PDF
      • Abstract Views: 94 times | Downloaded: 63 times
    DOI: https://doi.org/10.38043/jiab.v10i2.7106

  • The Moderating Role of Taxation Technology on the Relationship between Tax Rates and Taxpayer Perceptions of Tax Evasion

    M Doni Permana Putra, Ketut Elly Sutrisni
    154-162
    • PDF
      • Abstract Views: 67 times | Downloaded: 67 times
    DOI: https://doi.org/10.38043/jiab.v10i2.7127

  • The Role of Artificial Intelligence in Achieving the UN Sustainable Development Goals (SDGs) in Low Income Nations

    Omid Tarashtwal, Musawer Hakimi, Zuhoruddin Naderi
    163-178
    • PDF
      • Abstract Views: 146 times | Downloaded: 98 times
    DOI: https://doi.org/10.38043/jiab.v10i2.7184

  • Determinants of Land and Building Taxpayer Compliance in a Decentralized Tax System: Evidence from Denpasar City

    Gede Crisna Wijaya, Ni Putu Khintan Corneliatisa, Dewa Jati Primajana, Diah Pradnyadewi T
    179-187
    • PDF
      • Abstract Views: 40 times | Downloaded: 24 times
    DOI: https://doi.org/10.38043/jiab.v10i2.7352

  • Influence Literacy Finance and Inclusion Finance To Sustainability Performance of MSMEs in Denpasar City With Behavior Finance As an Intervening Variable

    Ni Putu Trisna Windika Pratiwi, Cokorda Gde Bayu Putra, Ni Ketut Muliati, Putu Cita Ayu, Ni Putu Yeni Yuliantari
    188-200
    • PDF
      • Abstract Views: 50 times | Downloaded: 41 times
    DOI: https://doi.org/10.38043/jiab.v10i2.7311
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