Vol. 8 No. 2 (2023): Berkala Akuntansi dan Keuangan Indonesia

Articles

• TESTING THE FIRM VALUE LISTED IN THE INDONESIAN SHARIA STOCK INDEX DURING THE COVID-19 PANDEMIC

  DOI : 10.20473/baki.v8i2.43247

  Aldy Awliya ⁽¹⁾, Eka Bertuah ⁽²⁾

  (1) universitas esa unggul, Indonesia,

  (2) universitas esa unggul, Indonesia

  157-181

  Abstract : 499

  PDF : 276

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  DOI : 10.20473/baki.v8i2.43247

• LIQUIDITY, PROFITABILITY, SOLVENCY AND GOING CONCERN AUDIT OPINION ACCEPTANCE: THE ROLE OF FIRM SIZE AS A MODERATION

  DOI : 10.20473/baki.v8i2.43269

  Dade Nurdiniah ⁽¹⁾

  (1) Universitas Bina Insani, Indonesia

  182-204

  Abstract : 683

  PDF : 367

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  DOI : 10.20473/baki.v8i2.43269

• ABILITY OF ACCOUNTING DATA TO PREDICT STOCK RETURNS OF NON-FINANCIAL INSTITUTIONS IN TURKEY

  DOI : 10.20473/baki.v8i2.43843

  Saikou Touray ⁽¹⁾, Damai Nasution ⁽²⁾

  (1) University of Airlangga, Indonesia,

  (2) University of Airlangga, Indonesia

  205-218

  Abstract : 449

  PDF : 198

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  DOI : 10.20473/baki.v8i2.43843

• DETERMINATION OF TAXPAYER (WP) COMPLIANCE WITH MOTOR VEHICLE TAX (PKB) IN SAMSAT MEDAN AND INFLUENCE FACTORS

  DOI : 10.20473/baki.v8i2.44782

  Emily Vanessa Meidiaz ⁽¹⁾, Subagyo ⁽²⁾

  (1) UNIVERSITAS KRISTEN KRIDA WACANA, Indonesia,

  (2) UNIVERSITAS KRISTEN KRIDA WACANA, Indonesia

  219-240

  Abstract : 472

  PDF : 228

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  DOI : 10.20473/baki.v8i2.44782

• EFFICIENCY MARKET HYPOTHESIS, RANDOM WALK THEORY, AND FINANCIAL RATIOS-STOCK RETURNS: A COMPARATIVE STUDY OF BANKS IN INDONESIA, INDIA, AND CHINA IN THE POST-COVID ERA

  DOI : 10.20473/baki.v8i2.49331

  TRIANA EVA ADININGSIH ⁽¹⁾

  (1) UNIVERSITAS AIRLANGGA, Indonesia

  241-259

  Abstract : 366

  PDF : 264

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  DOI : 10.20473/baki.v8i2.49331

• TRANSPARENCY AND EFFECTIVENESS IN MANAGING THE DIRECT CASH ASSISTANCE FOR VILLAGE FUNDS (BLTDD) IN THE VILLAGE OF BUNGINGKELA, SUBDISTRICT OF BUNGKU SELATAN, MOROWALI REGENCY

  DOI : 10.20473/baki.v8i2.49497

  Burhanuddin ⁽¹⁾, Nita Hasnita ⁽²⁾, Bakhtiar Abbas ⁽³⁾

  (1) Politeknik Bina Husada Kendari, Indonesia,

  (2) Sekolah Tinggi Ilmu Ekonomi Enam Enam Kendari, Indonesia,

  (3) Sekolah Tinggi Ilmu Ekonomi Enam Enam Kendari, Indonesia

  260-277

  Abstract : 353

  PDF : 127

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  DOI : 10.20473/baki.v8i2.49497

• THE EFFECTIVENESS OF ACCOUNTING INFORMATION SYSTEMS MEDIATES THE RELATIONSHIP BETWEEN THE SOFTWARE OF INFORMATION TECHNOLOGY AND USER COMPETENCY TOWARDS THE QUALITY OF ACCOUNTING INFORMATION

  DOI : 10.20473/baki.v8i2.47412

  Nada Shafira Frisky ⁽¹⁾, Rahmawati ⁽²⁾, Afrizon ⁽³⁾

  (1) UIN Syarif Hidayatullah Jakarta, Indonesia,

  (2) UIN Syarif Hidayatullah Jakarta, Indonesia,

  (3) Universitas Bung Hatta, Indonesia

  278-292

  Abstract : 356

  PDF : 265

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  DOI : 10.20473/baki.v8i2.47412

• ACCOUNTABILITY ARISAN CULTURE BASED ON UKHUWAH ISLAMIYAH PERSPECTIVE

  DOI : 10.20473/baki.v8i2.50584

  Driana Leniwati ⁽¹⁾, Millatul Khaqimah ⁽²⁾, Novitasari Agus Saputri ⁽³⁾

  (1) University of Muhammadiyah Malang, Indonesia,

  (2) University of Muhammadiyah Malang, Indonesia,

  (3) University of Muhammadiyah Malang, Indonesia

  293-306

  Abstract : 261

  PDF : 153

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  DOI : 10.20473/baki.v8i2.50584