Vol. 7 No. 2 (2022): Berkala Akuntansi dan Keuangan Indonesia

Articles

• IMPACT OF ARTIFICIAL INTELLIGENCE TECHNOLOGY ON ACCOUNTING PROFESSION

  DOI : 10.20473/baki.v7i2.27934

  Burhanuddin Alghafiqi ⁽¹⁾, Enjat Munajat ⁽²⁾

  (1) Universitas Padjadjaran, Indonesia,

  (2) Universitas Padjadjaran, Indonesia

  140-159

  Abstract : 1757

  PDF : 13965

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  DOI : 10.20473/baki.v7i2.27934

• TAX COURT DECISION ON THE PRIMARY DISPUTE OF EXPORT VALUE-ADDED TAX BASE

  DOI : 10.20473/baki.v7i2.32422

  Hastanti Agustin Rahayu ⁽¹⁾, Neni Pancawati ⁽²⁾, Syarifudin Syarifudin ⁽³⁾

  (1) State Islamic University of Sunan Ampel, Indonesia,

  (2) Gadjah Mada University, Indonesia,

  (3) State Islamic University of Sunan Ampel, Indonesia

  160-173

  Abstract : 740

  PDF : 325

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  DOI : 10.20473/baki.v7i2.32422

• ANALYSIS OF STOCK MARKET REACTION TO LARGESCALE SOCIAL RESTRICTIONS POLICY ANNOUNCEMENT

  DOI : 10.20473/baki.v7i2.32492

  Aliakito Luckman ⁽¹⁾, Erly Mulyani ⁽²⁾

  (1) Universitas Negeri Padang, Indonesia,

  (2) Universitas Negeri Padang, Indonesia

  174-196

  Abstract : 544

  PDF : 536

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  DOI : 10.20473/baki.v7i2.32492

• THE USE OF THE CONSTRUCTION SIMA VILLAGE AS AN NEW CONTRUCTION OF RULES

  DOI : 10.20473/baki.v7i2.34184

  Purweni Widhianningrum ⁽¹⁾

  (1) Universitas Brawijaya

  197-216

  Abstract : 562

  PDF : 334

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  DOI : 10.20473/baki.v7i2.34184

• EFFICIENCY ANALYSIS OF CONVENTIONAL BANKS AND ISLAMIC BANKS BEFORE AND DURING COVID-19

  DOI : 10.20473/baki.v7i2.36183

  Silvia Dwi Aryanti ⁽¹⁾, Edy Yusuf Agung Gunanto ⁽²⁾

  (1) Universitas Diponegoro, Indonesia,

  (2) Universitas Diponegoro, Indonesia

  217-238

  Abstract : 550

  PDF : 439

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  DOI : 10.20473/baki.v7i2.36183

• INTERNAL CONTROL MODERATES THE INFLUENCE OF THE FRAUD HEXAGON ON FINANCIAL STATEMENT FRAUD

  DOI : 10.20473/baki.v7i2.36732

  Dina Indriana ⁽¹⁾, Muslich Anshori ⁽²⁾

  (1) Universitas Airlangga, Indonesia,

  (2) Universitas Airlangga, Indonesia

  239-265

  Abstract : 767

  PDF : 499

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  DOI : 10.20473/baki.v7i2.36732

• DOES THE COVID-19 PANDEMI HAVE THE SAME IMPACT ON MANY INDUSTRIAL SECTOR?

  DOI : 10.20473/baki.v7i2.37030

  Carolyn Lukita ⁽¹⁾

  (1) Universitas Buana Perjuangan Karawang, Indonesia

  266-288

  Abstract : 543

  PDF : 579

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  DOI : 10.20473/baki.v7i2.37030

• DOES GREEN COMPANY IMPROVE FINANCIAL PERFORMANCE? : EMPIRICAL STUDY ON MINING COMPANIES IN INDONESIA

  DOI : 10.20473/baki.v7i2.39375

  Deddy Kurniawansyah ⁽¹⁾, Indah Prastiwi ⁽²⁾

  (1) Universitas Airlangga, Indonesia,

  (2) Universitas Airlangga, Indonesia

  289-305

  Abstract : 584

  PDF : 337

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  DOI : 10.20473/baki.v7i2.39375