Coverage: United Kingdom, Malaysia, Indonesia

Published: 23 October 2026

Articles

Evaluating Digital Transparency and Accountability in Indonesia’s Zakat Institutions

10.33795/jraam.v8i3.001
Muhammad Rizky Arifandi (1), Haris Lloyd (2), Adnan Salaudeen (3)
(1) Politeknik Negeri Malang, Indonesia ,
(2) National Zakat Foundation, United Kingdom ,
(3) University of Greater Manchester, United Kingdom

Tetralogy of Accountability in the ‘Kasada’ Traditional Ceremony

10.33795/jraam.v8i3.002
Alvin Kurniawan (1), Achdiar Redy Setiawan (2), Hanif Abdurahman Siswanto (3)
(1) Universitas Trunojoyo Madura, Indonesia ,
(2) Universitas Trunojoyo Madura, Indonesia ,
(3) Universiti Sains Malaysia, Malaysia

Behind Transfer Pricing Disputes: The Meaning of Accounting Evidence

10.33795/jraam.v8i3.003
Resi Ariyasa Qadri (1), Alya Maheswari Santoso (2)
(1) Politeknik Keuangan Negara STAN, Indonesia ,
(2) Politeknik Keuangan Negara STAN, Indonesia

How Is Accountability Understood within the Socio-Cultural Realities of Microfinance Institutions?

10.33795/jraam.v8i3.004
I Made Bagiada (1), I Nyoman Darmayasa (2), Made Andy Pradana Sukarta (3), Dewa Ayu Mas Putriari Nusantari (4)
(1) Politeknik Negeri Bali, Indonesia ,
(2) Politeknik Negeri Bali, Indonesia ,
(3) Politeknik Negeri Bali, Indonesia ,
(4) Politeknik Negeri Bali, Indonesia

Language of Accounting in Disclosing Past Acts of Care through Narrative

10.33795/jraam.v8i3.005
Fira Khairunnisa Simamora (1), Krisno Septyan (2)
(1) Universitas Pembangunan Nasional “Veteran” Jakarta, Indonesia ,
(2) Universitas Pembangunan Nasional “Veteran” Jakarta, Indonesia

Developing a Strategic Management Accounting Information Framework Using IDX Company Fact Sheets

10.33795/jraam.v8i3.006
Muhammad Abdul Muis (1), Agus Amri Mokoginta (2), Retno Sawitri Wulandari (3), Vidya Selasdini (4), - Suwardi (5)
(1) Politeknik Bisnis dan Pasar Modal, Indonesia ,
(2) Politeknik Bisnis dan Pasar Modal, Indonesia ,
(3) Sekolah Tinggi Ilmu Pelayaran Jakarta ,
(4) Sekolah Tinggi Ilmu Pelayaran Jakarta ,
(5) Politeknik Bisnis dan Pasar Modal, Indonesia

Student Acceptance of Carbon Tax: Identifying Institutional Factors for Policy Consideration

10.33795/jraam.v8i3.007
Yenni Mangoting (1), Elisa Tjondro (2), Denita Damara (3), Sany (4)
(1) Universitas Kristen Petra, Indonesia ,
(2) Universitas Kristen Petra, Indonesia ,
(3) Universitas Kristen Petra, Indonesia ,
(4) Universitas Kristen Petra, Indonesia