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 ,

  (2) Universitas Padjadjaran

  140-159

  Abstract : 307

  PDF : 687

  • PDF

  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 ,

  (2) Gadjah Mada University ,

  (3) State Islamic University of Sunan Ampel

  160-173

  Abstract : 370

  PDF : 106

  • PDF

  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 ,

  (2) Universitas Negeri Padang

  174-196

  Abstract : 262

  PDF : 94

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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 : 305

  PDF : 85

  • PDF

  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 ,

  (2) Universitas Diponegoro

  217-238

  Abstract : 243

  PDF : 114

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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 ,

  (2) Universitas Airlangga

  239-265

  Abstract : 293

  PDF : 128

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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

  266-288

  Abstract : 278

  PDF : 131

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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 ,

  (2) Universitas Airlangga

  289-305

  Abstract : 240

  PDF : 104

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  DOI : 10.20473/baki.v7i2.39375