Journal of Business Accounting (JAB) is a peer-reviewed and open-access journal published twice a year in March and September by the accounting department, Soegijapranata Catholic University, Indonesia. Printed edition was first published in 1999 and later on published online in 2011, volume 9. The numbering system in the initial edition did not comply with the guidelines set by the Director General of Higher Education. Therefore, the new numbering system was implemented in 2017 and from 2022 volume 20 (1) to 2026 volume 24 (2), JAB has been accredited with a S3 score by the Ministry of Research, Technology and Higher Education of the Republic of Indonesia. JAB is committed to publishing academic works focusing on financial accounting, auditing, management accounting, accounting information systems, market response to accounting information, business ethics, corporate governance, and sustainability accounting. Prior to submission to JAB, authors are advised to adhere to the writing style set out in the author guidelines and writing template. ISSN 1412-775X (Print) | ISSN 2541-5204 (Media Online) Accounting Department, Universitas Katolik Soegijapranata. Jl. Pawiyatan Luhur IV/1, Bendan Dhuwur, Semarang 50234, Indonesia. |
Vol 23, No 2: September 2025
Table of Contents
Articles
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Pengaruh Budaya Organisasi, Peran Audit Internal, Good Corporate Governance dan Whistleblowing system Terhadap Pencegahan Fraud di Perusahaan Perbankan
DOI : 10.24167/jab.v23i2.13953
Silvian Silvian, Rina Yuliastuty Asmara
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199-222
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Sukuk Hijau sebagai Instrumen Keuangan Islam Inovatif untuk Pembangunan Infrastruktur Perkotaan di Indonesia
DOI : 10.24167/jab.v23i2.14170
Rimi Gusliana Mais
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223-241
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Determinan Penerapan Integrated Reporting pada Perusahaan Konsumsi Primer di Indonesia
DOI : 10.24167/jab.v23i2.14083
Widyah Dwi Retnosari, Astrini Aning Widoretno
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242-260
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Key Audit Matters and Earnings Management: Evidence from Indonesian Manufacturing Firms
DOI : 10.24167/jab.v23i2.14365
Ananda Risky Nurdin, Bestari Dwi Handayani
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261-277
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The Effect of Deferred Tax Expense on the Relationships Between Foreign Ownership, Capital Intensity, and Financial Distress with Tax Avoidance
DOI : 10.24167/jab.v23i2.14468
Noor Avita Prayogi, Badingatus Solikhah
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278-296
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Jennifer Shansan Louise Haryanto, Sansaloni Butar-Butar
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297-305
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The Effects of Digitalization and Accounting Information Systems on Financial Reporting Quality in Hospitals
DOI : 10.24167/jab.v23i2.14440
Nobella Pratiwi, Irwan Sutirman Wahdiat, Siti Jubaedah
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306-323
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The Influence of Environmental Cost, Board Size, and Institutional Ownership on Carbon Emission Disclosure with Company Size as a Moderating Variable
DOI : 10.24167/jab.v23i2.14470
Andini Khoirun Nisa, Indah Fajarini Sri Wahyuningrum
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324-342
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