Vol 17, No 2 (2025)

JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2025

DOI: https://doi.org/10.17509/jaset.v17i2

Table of Contents

Articles

Issues and Challenges of Pertashop Business: Analysis of Potential Bankruptcy From an Accounting Perspective
Halpiah Halpiah, Karina Juniarti Utami
Pdf
209-224
Key Determinants of AIS Adoption: Behavioral Intentions and Usage Patterns
Susanto Wibowo, Rr. Dian Anggraeni
Pdf
225-242
Agency Theory Perspective on Managers’ Dual Role and Tax Avoidance Determinants
Hendro Paulus, Deden Tarmidi, Lin Oktris, Apollo Daito
Pdf
243-254
Analyzing Regional Financial Transparency In Indonesia Through Internet Reporting Using CART Algorithm
Marsuddin Musa, Nuzul Ibnu Hajar
Pdf
255-268
Audit Report Lag: High and Low Audit Committee Experience Context
Raesita Bella, Dirvi Surya Abbas
Pdf
269-280
Impact of Audit Standards Understanding and Technology Use on Effectiveness
Putu Ayu Anggya Agustina, Putu Pande R. Aprilyani Dewi
Pdf
281-292
Green Accounting, Company Size, Leverage on Financial Performance: Moderation Role of CSR
Linda Ayu Wulandari, Taufik Akbar
Pdf
293-306
The Role Of Sharia Compliance: An Exploration Of Earnings Management And Performance In The IDX-IC Sector
Zainal Alim Adiwijaya, Rustam Hanafi
Pdf
307-320
Mediation Analysis of Financial Performance in the Influence of Green Accounting on Company Value
Nurfaedah Faedah, Nur Alimin Azis, Bunyamin Bunyamin, Andi Hadidu
Pdf
321-330
ESG Reputation Risk, Corporate Risk-Taking, and Climate Impact in Southeast Asia
Fajar Meiyanti, Desi Adhariani
Pdf
331-342
The Effect Of Financial Distress, Audit Fee, and Management Change On Auditor Switching
Deliana Deliana, Rizal Ikromi Lubis, Abdul Rahman, Meily Surianti, Maheran Zakaria
Pdf
343-354
The Rashomon Effect in Financial Reporting: Exploring Multi-Interpretation Financial Accounting Standards’ Phenomenon
Gatot Hidayat, Marko S. Hermawan
Pdf
355-368
Post-Pandemic Drivers of E-Wallet Continued Use: Cross-Regional Evidence from Southeast Asia and Sub-Saharan Africa
Lidya Primta Surbakti, Muhammad Auwal Kabir, Trairong Swatdikun, Ekawati Jati Wibawaningsih, Agus Maulana
Pdf
369-382
Does Green Finance Matter? Sustainability Disclosure and Financial Performance
Dita Rari Dwi RT, Yunia Mulyani Azis, Toni Heryana
Pdf
383-392
Does Religiosity and Narcissism influence Unethical Behavior?
Merry Susanti, Lina Lina, Nur Azliani Haniza Che Pak
Pdf
393-406