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 2018 volume 16 (1) to 2022 volume 20 (2), JAB has been accredited with a S4 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 20, No 1: Maret 2022
Table of Contents
Research
The Institutional Work of IFRS Adoption in Telco Company: Transformation from US GAAP to IFRS
DOI : 10.24167/jab.v20i1.4401
Winda Susliani, Ersa Tri Wahyuni, Evita Puspitasari
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1-16
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Determinants of Debt Maturity Structure: Evidence from Indonesian Companies
DOI : 10.24167/jab.v20i1.4312
Theresia Elsa, Sansaloni Butar Butar
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17-28
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Analysis of Enterprise Resource Planning (ERP) Implementation: Institutional Work and Institutional Logics Perspectives
DOI : 10.24167/jab.v20i1.4373
Apelina Teresia, B. Linggar Yekti Nugraheni
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29-50
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The Effect of Accounting Information Systems and Information Technology on Accounting Staff Performance of Manufacturing Companies in Semarang
DOI : 10.24167/jab.v20i1.4397
Yeni Kuntari, Anis Chariri, Nurdhiana Nurdhiana, Cornelio Purwantini
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51-68
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Reaksi Pasar Modal Terhadap Penetapan Bencana Skala Nasional Wabah COVID-19
DOI : 10.24167/jab.v20i1.4292
Mega Chyntia, Agus Munandar
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69-84
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Fraud Triangle dan Kecurangan Laporan Keuangan Dengan Model Beneish M-Score
DOI : 10.24167/jab.v20i1.4367
Novi Indriani, Abdul Rohman
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85-104
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Faktor-Faktor Penentu Kinerja UMKM Di Kelurahan Lagoa: Ketidakpastian Lingkungan Sebagai Variabel Moderating
DOI : 10.24167/jab.v20i1.4398
Siti Holisoh, Robiur Rahmat Putra
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105-123
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Analisis Minat Penggunaan E-filing Menggunakan Theory of Planned Behavior
DOI : 10.24167/jab.v20i1.4335
Elisabect Elisabect, Ita Salsalina Lingga
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124-136
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