Contemporary Journal on Business and Accounting (CjBA) publishing contemporary study of Business, and Accounting. CjBA published by Institut Transparansi dan Akuntabilitas Publik (INSPIRING) and published twice a year (April and October). Research method that can be accepted in this journal are both of quantitative and qualitative. The article that was submitted can be used in Bahasa or English. The decision for acceptance depends on double-blind peer review results. The acceptance decision is made based upon an independent review process that provides critically constructive and prompt evaluations of submitted manuscripts. Please read and understand the author guidelines for preparation manuscript. The author who submits a manuscript to the editors should comply with the author guidelines and template. If the submitted manuscript does not comply with the guidelines or using a different format, it will be rejected by the editorial team before being reviewed. Editorial Team will only accept a manuscript that meets the specified formatting requirements. E-ISSN : 2776-8996 P-ISSN : 2777-0877

Vol 3 No 02 (2023): Contemporary Journal on Business and Accounting (CjBA)

The 6th issue of the Contemporary Journal on Business and Accounting (CjBA) Vol. 3 No. 2 (2023) publication of scientific studies on contemporary issues of business and accounting as well as other relevant topics and issues in various research methodologies. CjBA is published by the Institute for Transparency and Public Accountability (INSPIRING).

Published: 2023-11-01

THE INFLUENCE OF LEVERAGE, INDEPENDENT COMMISSIONERS, COMPANY ACTIVITIES AND PROFITABILITY ON SUSTAINABILITY REPORT DISCLOSURES

  Vina Ho, Kunradus Kampo, Paulus Tangke
Pages 96-117

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BANKRUPTCY PREDICTION WITH THE ALTMAN Z-SCORE, SPRINGATE, ZMIJEWSKI, AND GROVER MODELS

  Muhammad Jamil Reza, Gagaring Pagalung, Ratna Ayu Damayanti
Pages 118-135

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ANALYSIS OF THE INFLUENCE OF PERCEPTIONS OF BENEFITS, EASE OF USE, AND RISKS ON DECISIONS TO USE ELECTRONIC MONEY BASED ON QUICK RESPONSE CODE INDONESIAN STANDARD

  Alifah Annisa, Syarifuddin Syarifuddin, Yohanis Rura
Pages 136-158

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THE INFLUENCE OF HOTEL TAX, RESTAURANT TAX, RECLAIMING TAX ON REGIONAL ORIGINAL INCOME IN MAKASSAR CITY REGIONAL REVENUE OFFICE 2017 – 2021

  Sutriani Sutriani, Marwah Yusuf, Anwar Anwar
Pages 159-184

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ACCOUNTING SYSTEM RECONSTRUCTION: CASE OF CU SAUAN SIBARRUNG

  Agustina Rante Pasang, Marselinus Asri, Fransiskus Randa
Pages 185-205

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ANALYSIS OF THE IMPACT OF COVID-19 ON GROUP C EXCAVATION TAX REVENUE

  Nur Farafika, Ratna Ayu Damayanti, Asri Usman, Shavira Zalshabila
Pages 206-217

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