The Indonesian Journal of Accounting Research

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Accounting

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The Indonesian Journal of Accounting Research also known as Jurnal Riset Akuntansi Indonesia (hereafter JRAI) is a prestigious-leading accounting journal in Indonesia and is the only journal published by the Indonesian Institute of Accountants-Compartment

The Indonesian Journal of Accounting Research Cover

Articles in this Journal

Ensuring Acceptance by Understanding Persistent User Resistance in Coretax System via an Extended UTAUT2 Model

This study examines user resistance and workaround behaviors in Indonesia's mandatory Core Tax Administration System (Coretax) by extending the UTAUT2 framework. Despite being valued at over IDR 1.2 trillion, Coretax's implementation faced severe cha...

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Unlocking Sustainable Value: Green Governance's Moderating Role on ESG, Green Innovation, R&D, and Financial

This study explores the effects of ESG practices, green innovation (product and process), and R&D intensity on financial performance, with green corporate governance serving as a moderating variable. This represents an integrated approach that re...

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Good Corporate Governance (GCG) and Financial Performance as Determinants of Credit Risk at Rural Banks (BPR)

The focus of this study is to examine the role of Good Corporate Governance (GCG) and financial performance in influencing the level of credit risk faced by rural banks (BPR). The research method applied in this study is a quantitative method using s...