Vol. 5 No. 2 (2025): ISLAMIC ACCOUNTING JOURNAL

Articles

• Bridging Faith and Technology: Digital Transformation of MSME Financial Transparency Through Islamic Values

  DOI : 10.18326/iaj.v5i2.107-123

  Isna Ayulestari, Accounting Departement, Faculty of Economics and Business, Universitas Tanjungpura, Indonesia, Indonesia
  Hana Dhayan , Accounting Departement, Faculty of Economics and Business, Universitas Tanjungpura, Indonesia, Indonesia
  

  107-123

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  Abstract View: 86 PDF Download: 113

• Harmony of Spirituality and Professionalism: Behavioral Accounting in the Perspective of Tri Hita Karana

  DOI : 10.18326/iaj.v5i2.134-146

  Ida Ayu Nirma Prameswari, Accounting Departement, Faculty of Economics and Business, Universitas Mahasaraswati Denpasar, Indonesia
  Ni Made Sintya Surya Dewi, Accounting Departement, Faculty of Economics and Business, Universitas Mahasaraswati Denpasar, Indonesia
  Desak Made Mya Yudia Sari, Accounting Departement, Faculty of Economics and Business, Universitas Mahasaraswati Denpasar, Indonesia
  

  134-146

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  Abstract View: 57 PDF Download: 184

• Analysis of The Impact of IFRS Adoption on Value Relevance: A Structured Literature Review Approach

  DOI : 10.18326/iaj.v5i2.146-161

  Achmad Farid Dedyansyah, Accounting Departement, Faculty of Economics and Business, Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan, Indonesia
  Evi Dwi Kartikasari, Accounting Departement, Faculty of Economics and Business, Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan, Indonesia
  Irma Indira, Accounting Departement, Faculty of Economics and Business, Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan, Indonesia
  

  146-161

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  Abstract View: 39 PDF Download: 82

• Analysis Of Potential Income Manipulation Using Beneish M-Score Model

  DOI : 10.18326/iaj.v5i2.123-134

  Defel Septian, Accounting Departement, Faculty of Economics and Business, Universitas Bumigora, Indonesia, Indonesia
  Khairunnisa, Accounting Departement, Faculty of Economics and Business, Universitas Bumigora, Indonesia, Indonesia
  Aril Indrawan, Accounting Departement, Faculty of Economics and Business, Universitas Bumigora, Indonesia, Indonesia
  Muhammad Irsa Suryaputra, Accounting Departement, Faculty of Economics and Business, Universitas Bumigora, Indonesia, Indonesia
  

  123-134

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  Abstract View: 122 PDF Download: 72