Jurnal Dinamika Akuntansi dan Bisnis

Jurnal Dinamika Akuntansi dan Bisnis (JDAB) is a biannual peer-reviewed and open-access journal published by Accounting Department, Universitas Syiah Kuala, Indonesia, in collaboration with the Institute of Indonesia Chartered Accountant. JDAB was first published in March 2014 and made accessible online commencing March 2016. ISSN: 2355-9462 (Print), E-ISSN: 2528-1143 (Online). International ISSN could be checked here (portal.issn.org).

It aims to take part in the advancement of accounting knowledge by publishing high quality researches in contemporary trends in accounting and business in emerging market/ countries. As the main horizon of the journal is to embrace the contemporary trends in accounting and business, hence its scope is dynamic and evolving to accommodate the most recent and emerging issues, challenges and phenomena. For example, accounting for disasters, big data analytic in business, accounting for Islamic FinTech and sustainability.

We invite industry experts and academic scholars to take a part of our journal’s readers, authors and reviewers.

Since 2019, JDAB has been nationally accredited (Sinta 2) by the Indonesian Ministry of Research, Technology and Higher Education. The journal is also included in in Directory of Open Access Journals (DOAJ)

and EBSCO Information Service since 2016. We envision to become an internationally reputable journal indexed in Scopus and Web of Science (WOS). We have been taking significant steps to materialize this vision including by associating our editorial team with the international recognized scholars and continuously improving our journal management.    

Important links for Authors and Reviewers

Manuscript Template (Bahasa)

Manuscript Template (English)

Review Guideline

Revision Guideline


 


Vol 10, No 1 (2023): MARCH 2023

Table of Contents

Articles

The Disclosure of Carbon Emission in Indonesia: A Systematic Literature Review
Emy Dwi Nursulistyo, Y Anni Aryani, Bandi Bandi
PDF
1-18
Cash Holding, Leverage, Political Connections, and Earnings Quality:The Moderating Role of Corporate Social Responsibility
Rashidi Amin, Amrie Firmansyah
PDF
19-42
Managerial Ability, Earnings Management and Fair Value Accounting: Does Debt Policy Matter?
Ana Dwi Cahyani, Amrie Firmansyah
PDF
43-60
The Influence of Investment Decisions and Corporate Financial Performance on Tax Avoidance: A Cross-country Study
Salsabila Salsabila, Yossi Diantimala
PDF
61-80
CEOs Accounting Background and ESG Disclosure: Empirical Evidence of Indonesian Listed Companies
Muhammad Sabrian Oehoedoe, Adib Minanurohman, Nurul Fitriani
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81-98