cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Andre Suryaningprang
Contact Email
inabajournals@inaba.ac.id
Phone
+62895405780777
Journal Mail Official
inabajournals@inaba.ac.id
Editorial Address
Jl. Soekarno Hatta No. 448, Batununggal, Bandung Kidul, Kota Bandung, Jawa Barat. 40266
Location
Kota bandung,
Jawa barat
INDONESIA
Journal of Accounting Inaba
Published by Universitas Indonesia Membangun
ISSN : 28297040     EISSN : 28295404     DOI : https://doi.org/10.56956/jai.v2i02
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of accounting Inaba (JAI) comprises various topics of Accounting, all of those areas include; Financial Accounting and Auditing Management and Cost Accounting Taxation Accounting Information System and Information Technology Sharia Accounting Public Sector and Government Accounting Investment, Capital Market, Banking Financial Technology, Accounting for Cryptocurrency, etc. However, this journal warmly welcomes other issues to broaden accounting science
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 92 Documents
 6   7   8   9   10 
The Influence of E-Commerce on The Income of Ulukarua Weaving House in Bambu Village, Mamuju Regency Ika Puspita Sari; Supriadi Yusuf; Yati Heryati
Journal of Accounting Inaba Vol. 5 No. 1 (2026): Volume 5 Number 1, June 2026
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/cme3wv27

Abstract

The development of digital technology has encouraged Micro, Small, and Medium Enterprises (MSMEs) to utilize e-commerce as a marketing strategy to expand market reach and improve business performance. The traditional weaving industry, as part of the creative industry sector, also has significant opportunities to utilize digital marketing in order to enhance business competitiveness. This study was conducted with the aim of analyzing the influence of e-commerce on the income improvement of Ulukarua Weaving House in Bambu Village, Mamuju Regency. This study employed a quantitative approach by utilizing secondary data in the form of business financial reports from the 2021–2025 period. The data were analyzed using descriptive analysis, simple linear regression analysis, correlation analysis, coefficient of determination analysis, and t-test. The findings indicated that the increase in e-commerce utilization costs was followed by an increase in annual income and net sales. These findings demonstrated that e-commerce utilization provided a positive contribution to income growth through market expansion, improved marketing effectiveness, and transaction efficiency. Therefore, e-commerce became one of the important factors in supporting the development of traditional weaving businesses in the digital era
The Role of Disclosing Sustainability and Climate Risks In Enhancing The Quality of Financial Reports From The Perspective of Auditors Ali Taha Yaseen
Journal of Accounting Inaba Vol. 5 No. 1 (2026): Volume 5 Number 1, June 2026
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/kwxgr549

Abstract

We aimed to identify the relationship between sustainability risk disclosures, climate change risk disclosure, and financial reporting quality in Iraq for internal and external auditors. The study problem stems from the lack of transparency and inconsistency of information on sustainability and climate change risks and thus the transparency and quality of financial reporting. The study population was internal and external auditors in Iraq. A questionnaire was used as the primary data collection tool and this was sent electronically to a non-probability sample of 210 respondents. It was analyzed using SPSS software. Descriptive statistics showed that sustainability risk disclosure and climate change risk disclosure were rated as average to good in terms of financial reporting quality from the sample's point of view. Pearson's correlation coefficient showed statistically significant positive relationships between the two variables and financial reporting quality (the stronger relationship for climate change risk disclosure). The statistical impact of sustainability risk disclosure, climate change risk disclosure, and financial reporting quality on the analysis of multiple regression methods was also significant (the stronger the correlation coefficient for climate change risk disclosure). The paper concluded that environmental and climate risk disclosure should be strengthened as an effective means of improving financial reporting transparency and quality.

Page 10 of 10 | Total Record : 92

 6   7   8   9   10 

Filter by Year

2022 2026


Reset
Filter By Issues
All Issue Vol. 5 No. 1 (2026): Volume 5 Number 1, June 2026 Vol. 4 No. 2 (2025): Volume 4 Number 2, December 2025 Vol. 4 No. 1 (2025): Volume 4 Number 1, June 2025 Vol. 3 No. 2 (2024): Volume 3 Number 2, December 2024 Vol. 3 No. 1 (2024): Volume 3 Number 1, June 2024 Vol. 2 No. 2 (2023): Volume 2 Number 2, December 2023 Vol. 2 No. 1 (2023): Volume 2 Number 1, June 2023 Vol. 1 No. 2 (2022): Volume 1 Number 2, December 2022 Vol. 1 No. 1 (2022): Volume 1 Number 1, June 2022