A Mild
Vol 5, No 2 (2021)

Vol 5, No 2 (2021)

July 2021

DOI: http://dx.doi.org/10.35474/ibarj.v5i2

Available online since 6th July 2021

Table of Contents

Articles

Investigating the Relationship between Computer Accounting Information Systems and E-Commerce Requirements in Iranian Service Companies Considering US-Canada Joint Project
Badran Badrani, Safieh Siadat
PDF
82-92
Fraud Diamond Theory Detect Financial Statement Fraud in Manufac-turing Companies on The Indonesia Stock Exchange
Fitriana Fitriana, Didin Saepudin, Rachmat Agus Santoso
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93-105
Ownership Structure and Financial Sustainability Evidence from Com-mercial Banks in Nigeria with International Authorization
Livinus Nkuri Maimako, Ahmed Razman Abdul Latiff, Wan Fadzila Wan Yusoff
PDF
106-117
Risk Relevance of Comprehensive Income in Indonesia: The Role of Corporate Social Responsibility, Good Corporate Governance, Tax Avoidance
Ahmad Surya Widyansyah, Amrie Firmansyah, Dani Kharismawan Prakosa, Much. Rizal Pua Geno
PDF
118-133
Socio-Cultural Perspectives in Tax Avoidance at Government Agencies
Tarjo Tarjo, Moh. Riskiyadi, Zuraidah Mohd Sanusi
PDF
134-142
Educational Performance Management Model for Higher Education: Soft System Methodology Based Action Research Approach
Habibullah Jimad, Yuningsih Yuningsih, Nova Mardina, Ryzal Perdana
PDF
143-157
Entrepreneurship Competency Model Through Supply Chain Integra-tion on Competitive Advantage in Small Businesses in The Food and Beverage Sector in North Bandung Area
Asep Kurniawan, Yun Yun
PDF
158-166
Cost of Equity Analysis through the role of Earnings Aggressiveness and Profit Persistence: Evidence from Manufacturing Companies in Indonesia
Atang Hermawan, Dewi Ayu Anggita Sari, Ardi Gunardi
PDF
167-178
A Mild