Vol. 3 No. 1 (2026): October 2026

View Vol. 3 No. 1 (2026): October 2026

The Vol. 3 No. 1, October (2026) issue of this journal compiles various scholarly contributions that reflect academic collaboration across both domestic and international institutions. Overall, this edition features 8 institutions from Indonesia located across several cities namely Universitas Negeri Yogyakarta, Yogyakarta, Indonesia; Universitas Gadjah Mada, Yogyakarta, Indonesia; Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia; Universitas Balikpapan, Balikpapan, Indonesia; Universitas Darma Persada, Jakarta Timur, Indonesia; Sekolah Tinggi Ilmu Ekonomi Balikpapan, Balikpapan, Indonesia; Universitas Nahdlatul Ulama Kalimantan Timur, Samarinda, Indonesia; Universitas Muhammadiyah Yogyakarta, Bantul, Indonesia. Along with 2 international institutions, which are Hanoi Metropolitan University, Hanoi, Vietnam and Universiti Malaysia Sabah, Sabah, Malaysia. The participation of researchers from these diverse domestic and international locations enriches the scope of research analysis, particularly in the fields of finance, accounting, and corporate governance.

         

DOI: https://doi.org/10.65440/jaa.v3i1
Published: 27-10-2026

Articles

  • The Impact of Artificial Intelligence on Financial Reporting Accuracy and Auditor Independence: A Case Study from Indonesia

    Demitila Okola
    Universitas Negeri Yogyakarta, Yogyakarta, Indonesia,
    Sukrino Sukrino
    Universitas Negeri Yogyakarta, Yogyakarta, Indonesia,
    Gideon Irakiza
    Universitas Gadjah Mada, Yogyakarta, Indonesia,
    1 - 17
    DOI: https://doi.org/10.65440/jaa.v3i1.241
    Abstract View: 6, PDF Download: 6

  • Financial Characteristics and Operating Cash-Flow-Based Earnings Quality: A Panel Data Study of Indonesian Raw Goods Firms

    Adissya Hawalia Husni
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Elprina Sarah Azahra
    Universitas Balikpapan, Balikpapan, Indonesia,
    Maliki Heru Santosa
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Junainah Jaidi
    Universiti Malaysia Sabah, Sabah, Malaysia,
    18 - 31
    DOI: https://doi.org/10.65440/jaa.v3i1.261
    Abstract View: 4, PDF Download: 4

  • The Influence of Debt to Equity Ratio, Current Ratio, and Firm Age on Financial Distress

    Azzahra Edel Heriana
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Mai Thi Hoang
    Hanoi Metropolitan University, Hanoi, Vietnam,
    Syifa Tuzzahwa Faradila
    Universitas Darma Persada, Jakarta Timur, Indonesia,
    32 - 45
    DOI: https://doi.org/10.65440/jaa.v3i1.208
    Abstract View: 7, PDF Download: 7

  • The Effect of Intellectual Capital, and Capital Structure on Financial Performance

    Adristi Ardelia Hanifah
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Noor Jaesmine Maharani
    Sekolah Tinggi Ilmu Ekonomi Balikpapan, Balikpapan, Indonesia,
    46 - 57
    DOI: https://doi.org/10.65440/jaa.v3i1.251
    Abstract View: 2, PDF Download: 1

  • Beyond Green Innovation: Reconsidering How Entrepreneurial Orientation Creates Sustainability Performance

    Indah Yani
    Universitas Nahdlatul Ulama Kalimantan Timur, Samarinda, Indonesia,
    Dara Alifa Fajriati Thamrin
    Universitas Muhammadiyah Yogyakarta, Bantul, Indonesia,
    Reni Suwandi Ade Puspita
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    58 - 84
    DOI: https://doi.org/10.65440/jaa.v3i1.268
    Abstract View: 10, PDF Download: 6