Vol. 3 No. 2 (2023): December 2023

Articles

• The Importance of The Code of Ethics in The Public Accountant Profession

  Birra Lailatul Nafiisa, Kurnia Ekasari, Kartika Dewi Sri Susilowati

  121-129

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  Abstract View: 244 | DOI : https://doi.org/10.54408/jabter.v3i2.219
  

• Comparative Analysis of the Code of Ethics of the Accountant Profession in Terms of Religiosity in an Islamic Perspective

  Syefira Ramadhani, Kurnia Ekasari , Kartika Dewi Sri Susilowati

  130-141

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  Abstract View: 93 | DOI : https://doi.org/10.54408/jabter.v3i2.221
  

• Analysis of Sales Ratio Assessment as a Test Tool for Accuracy of Determination of Tax Object Sales Value against Market Value Case Study In Kabandungan Village

  Mohamad Akbar Akmala Anshor, Ismet Ismatullah, Venita Sofiani

  142-149

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  Abstract View: 118 | DOI : https://doi.org/10.54408/jabter.v3i2.231
  

• Activity Based Costing (ABC) on Company Performance with Competitive Advantage as A Variable Mediation

  Annadia Putri, Elvin Bastian, Fara Fitriyani

  150-163

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  Abstract View: 225 | DOI : https://doi.org/10.54408/jabter.v3i2.239
  

• The Effect To Accountability on The Effectiveness and Transparency of Financial Reports for the 2019 - 2022 Period (Empirical Study at Lazismu Central Office)

  Eva Septya Nurma, Triana Meinarsih

  164-171

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  Abstract View: 152 | DOI : https://doi.org/10.54408/jabter.v3i2.243
  

• Factors Influencing Dividend Policy of Manufacturing Companies Listed on The Indonesia Stock Exchange

  Renty Kristiani, Anita Roosmalina Matusin

  172-181

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  Abstract View: 142 | DOI : https://doi.org/10.54408/jabter.v3i2.245
  

• Corporate Sustainability Reporting in Southeast Asia: A Scoping Review

  Videl Remus Kono, Nurika Restuningdiah, Dodik Juliardi

  182-199

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  Abstract View: 743 | DOI : https://doi.org/10.54408/jabter.v3i2.249
  

• Enhancing Institutional Performance of Tutoring Centers in Kuala Lumpur: The Role of Document-Based Budget Management

  Agung Winarno, Desti Nur Aini, Prihartini Retnaningsih, Amalia Arifah Rahman

  200-209

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  Abstract View: 89 | DOI : https://doi.org/10.54408/jabter.v3i2.250
  

• Fiscal Correction Analysis of Commercial Profit and Loss Report at Money Changer Company

  Selly Anggraeni Haryono, Intan Puspanita

  210-217

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  Abstract View: 119 | DOI : https://doi.org/10.54408/jabter.v3i2.257
  

• The Effect of Profitability and Leverage on Sustainability Reporting and It Is Impact on Earnings Informativeness

  Muhamad Bisma, Lia Uzliawati, Windu Mulyasari

  218-231

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  Abstract View: 236 | DOI : https://doi.org/10.54408/jabter.v3i2.260