Vol 23, No 1 (2023)

DOI: http://dx.doi.org/10.20961/jab.v23i1

Table of Contents

Article

Diversity of Book-Tax Conformity in Asean 4: Philippines, Indonesia, Malaysia, and Singapore
Fiska Febrina, Nurul Aisyah Rachmawati
PDF
1-16
The Role of Market Orientation, Financial Competence, Government Support For SME’s Innovation and Competitiveness
Dian Indri Purnamasari, Fefra Irawati, Dekeng Setyo Budiarto
Data
17-31
Risiko Pembiayaan Pada Perbankan Syariah
Kartiningsih Susilowati, Falikhatun Falikhatun
PDF
32-43
Does Ownership Structure Affect Tax Avoidance?
Yusuf Nur Arifin, An Nurrahmawati, Dian Perwitasari
PDF
44-60
Determinan Pencegahan Fraud pada Pengelolaan Alokasi Dana Desa
Gresitas Mahar Kristuti, Firda Ayu Amalia, Agung Prasetyo Nugroho Wicaksono
PDF
61-79
Keragaman Gender Pengurus, Pengawas, dan Kinerja Koperasi di Indonesia
Era Miftakhul Jannah, Tastaftiyan Risfandy
PDF
80-93
Inclusive Economic Development in Indonesia: An Empirical Study of Local Government Contribution
Muhtar Muhtar
PDF
94-105
The Effect of Business Strategies and Financial Reporting Irregularities On Audit
Annisaa Rahman, Judith Zakary, Rita Rahayu
PDF
106-120
The Influence of Family Control and Gender Diversity on Financial Performance: Leverage and Tangibility as Mediating Role
Rizqa Anita, Giri Suseno, Muhammad Rasyid Abdillah, Aulia Rona Andira
PDF
121-138
Dividend Payout Ratio, Free Cash Flow, and Share Repurchases in Indonesian Listed Companies
Hidayatun Lisa, Zuraida Zuraida
PDF
139-156