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 22, No 1: Maret 2024
Table of Contents
Articles
The Effect of Asset Valuation Method, Auditor Quality, Characteristics of the Board Commissioners and Audit Committee on Stock price Synchronicity
DOI : 10.24167/jab.v22i1.11018
Arrin Insani Putri, Sansaloni Butar Butar
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5-28
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Strategi Meningkatkan Profitabilitas Dengan Memakai Penjualan Berbasis Digital Pada Usaha Mikro Kecil Menengah (UMKM) Di Kota Medan
DOI : 10.24167/jab.v22i1.11112
Audrey Margareth Siahaan, Danri T. Siboro, Dame Ria Rananta Saragi
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29-40
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Pengaruh Total Quality Management terhadap Kinerja UMKM dengan Sistem Informasi Akuntansi Manajemen sebagai Variabel Moderasi (Studi Kasus pada UMKM di Kota Malang)
DOI : 10.24167/jab.v22i1.11626
Nandita Maharani, Wuryaningsih Wuryaningsih
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41-58
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Implementasi E-Bupot Unifikasi dan Tingkat Kepatuhan Pelaporan Pajak Unifikasi Pada Wajib Pajak Wilayah Kabupaten Sumenep
DOI : 10.24167/jab.v22i1.11627
Nur Erfina Soraya, Fatmawati Zahroh
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59-79
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Management Behavior of Online Users: Testing the Role of Financial Literacy as a Moderating Variable
DOI : 10.24167/jab.v22i1.11695
Dhiyausy Syamsi Ash Shofy, Kholilah Kholilah
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80-99
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Pengaruh Literasi Keuangan, Perilaku Pembelian Impulsif, Dan Gaya Hidup Terhadap Penggunaan Shopee Paylater Gen Z
DOI : 10.24167/jab.v22i1.11609
Karina Putri Restike, Dinar Presasti, Desfi Intan Fitriani, Monika Kussetya Ciptani
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100-113
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Implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM) in Sekarsari Florist Surabaya City
DOI : 10.24167/jab.v22i1.11702
Alifiyah Sindy Maretta Putri, Meldona Meldona
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114-127
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