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Journal: International Journal of Accounting Innovation

Articles in International Journal of Accounting Innovation

25 articles found

COMPATIBILITY OF RESPONSIBILITY ACCOUNTING AND THE PERFORMANCE-BASED ACTIVITY COSTING SYSTEM (PF-ABC) FOR IMPROVING COST MANAGEMENT

Hadeel Sameer Hassoon; Nawfal Hussien Abdullah

International Journal of Accounting Innovation
ISSN: 3089-5383
Vol: 1, No: 3
2025-10-31
Abstract

Objective: This study aims to analyze the challenges inherent in traditional costing systems and to explore the integration of Responsibility Accounting and Performance-Focused Activity-Based Costing (PF-ABC) as contemporary approaches to enhance ...

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THE ROLE OF BIBLIOMETRIC ANALYSIS OF ARTIFICIAL INTELLIGENCE (AI) IN ACCOUNTING: A STUDY FROM SCIENCEDIRECT, EMERALD INSIGHT, AND SCOPUS DATABASES

Muhammad Taufiqurrahman; Ade Irma Suryani Lating

International Journal of Accounting Innovation
ISSN: 3089-5383
Vol: 1, No: 3
2025-10-29
Abstract

Objective: This study aims to examine publication trends related to AI in accounting using a bibliometric approach, by identifying influential authors, key keywords, and patterns of scientific collaboration. Method: Research data was taken from 50...

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THE EFFECT OF COMPANY AGE ON IMPRESSION MANAGEMENT PRACTICES

Fadilla Purwitasari; Ricky A. Ariska; Renta Yustie

International Journal of Accounting Innovation
ISSN: 3089-5383
Vol: 1, No: 2
2025-06-23
Abstract

Objective: In order to maintain a good image in front of investors and other stakeholders, companies carry out impression management. Various factors are considered to influence how impression management practices are carried out by companies...

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INTEGRATION OF DIGITAL COMMUNICATION IN SUSTAINABLE SHARIA FINANCE : CHALLENGES AND OPPORTUNITIES IN THE CYBER MEDIA ERA

Juliana Kurniawati; Fitria Yuliani; Sri Dwi Fajarini

International Journal of Accounting Innovation
ISSN: 3089-5383
Vol: 1, No: 2
2025-03-30
Abstract

Objective: This study aims to examine the challenges and opportunities faced by the Islamic finance sector in utilizing digital communication technology. Method: This article uses a qualitative research method based on a literature review, analyzi...

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THE INFLUENCE OF ENVIRONMENTAL COSTS AND CARBON PERFORMANCE ON FINANCIAL PERFORMANCE: THE MEDIATING ROLE OF ENVIRONMENTAL PERFORMANCE

Hanifah Adhe Amalia; Seto Satriyo Bayu Aji

International Journal of Accounting Innovation
ISSN: 3089-5383
Vol: 1, No: 2
2025-03-30
Abstract

Objective: This study investigates the intricate relationships between environmental costs, carbon performance, and financial performance within corporate frameworks. The primary objective is to elucidate how environmental performance mediates the...

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ANALYSIS OF THE IMPACT OF MONETARY AND FISCAL POLICIES ON THE INDONESIAN ECONOMY

Abdul Azim Wahbi; Syahrudi

International Journal of Accounting Innovation
ISSN: 3089-5383
Vol: 1, No: 2
2025-05-05
Abstract

Objective: This study aims to analyze the impact of monetary and fiscal policies on the Indonesian economy using the literature review method. Method: This study aims to analyze the impact of monetary and fiscal policies on the Indonesian economy ...

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CAPITAL MARKET REACTION TO THE IMPLEMENTATION OF THE 2024 SIMULTANEOUS ELECTION ON THE JAKARTA ISLAMIC INDEX STOCK GROUP

Ima Yuriani; Ade Irma Suryani Lating; Mohammad Dliyaul Muflihin

International Journal of Accounting Innovation
ISSN: 3089-5383
Vol: 1, No: 2
2025-06-29
Abstract

Objective: This research is motivated by political phenomena related to the 2024 Simultaneous Elections in Indonesia. This study aims to examine whether the organization of the 2024 Simultaneous Elections provides significant information. A quanti...

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INTRODUCING ISLAMIC ACCOUNTING STANDARDS AT ISLAMIC BANKS IN GUINEA

Muhammed Sackor

International Journal of Accounting Innovation
ISSN: 3089-5383
Vol: 1, No: 1
2025-04-16
Abstract

Objective: This study investigates the feasibility and necessity of implementing Islamic accounting standards within the Islamic financial services sector in Guinea, aiming to enhance trust, transparency, and compliance with Shariah principles. Me...

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ORGANIZING ACCOUNTING POLICIES IN TRADE ENTERPRISES

Bobomuradova Sarvinoz Ziyadullayevna

International Journal of Accounting Innovation
ISSN: 3089-5383
Vol: 1, No: 1
2025-01-30
Abstract

Objective: This article analyzes the organization of accounting policies in trade enterprises based on the legislation of the Republic of Uzbekistan. Properly structured accounting policies ensure financial stability and compliance with legal requ...

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THE INFLUENCE OF FINANCIAL LITERACY, LIFESTYLE, AND INCOME ON THE FINANCIAL BEHAVIOR OF ACCOUNTING STUDENTS AT WIJAYA KUSUMA UNIVERSITY SURABAYA

Kendra Dima Puspa Maharani; Eva Wany; Malludin

International Journal of Accounting Innovation
ISSN: 3089-5383
Vol: 1, No: 1
2024-01-24
Abstract

Objective: This study aims to examine the influence of financial literacy, lifestyle, and income on the financial behavior of accounting students at Wijaya Kusuma University Surabaya. It seeks to determine the extent to which these factors contrib...

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