ISSN 2685-8568 Online
ISSN 2685-8576 Printed  http://dx.doi.org/10.25105/ijca

 

 

 
 
The International Journal of Contemporary Accounting is an international, peer-reviewed, and research published by the Lembaga Penerbit Fakultas Ekonomi dan Bisnis, Universitas Trisakti, or Economics and Business Publishing Institution, Faculty of Economics and Business, Trisakti University.

IJCA serves as a platform for researchers, scholars, academic professionals, universities, and research organizations to raise contemporary key issues across disciplinary boundaries and facilitate sharing and exchanging views in the field of accounting, finance, capital market, corporate governance, strategy, sustainability, taxation, and auditing.

This journal accepts works such as theoretical syntheses, conceptual models, literature reviews, case studies and research papers using qualitative and quantitative methods or both.

The journal is published two times a year. Potential research manuscripts will be reviewed by the professional members of the IJCA editorial board anonymously

Disclaimer:
This journal is not affiliated to any other third parties in promising acceptance.

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Vol. 8 No. 1 (2026): July

This issue has been available online since 27 July 2026 for the regular issue of July 2026. All articles in this issue (5 original research articles) were authored/co-authored by 29 authors from 6 countries (United Kingdom, Singapore, Malaysia, Indonesia, Oman, Vietnam).

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Published: 2026-07-27

BEYOND THE RULEBOOK: UNPACKING 'GREY ZONE' PRACTICES AND INTEGRITY PARADOXES IN INDONESIAN LOCAL GOVERNANCE

Rifqi Novriyandana, Muhammad Rafli, Muhammad Baqir, Arif Rahman Hakim, Dewi Sri Susanti, Reja Fahlevi, Sunardi, Iwan Aflanie, Weni Hawariyun, Hafizi

1-22

Abstract: 101 | PDF downloads: 92
https://doi.org/10.25105/ijca.v8i1.26522

SUSTAINABILITY DISCLOSURE AND ACCOUNTING PRUDENCE: UNLOCKING PATHWAYS TO FUTURE FIRM VALUE

Imam Nurcahyo Fambudi, Sri Opti, Satrio Bagus Ramadhan, Mishelei Loen, Mardhiah Eka Citra

23-40

Abstract: 134 | PDF downloads: 113
https://doi.org/10.25105/v8i1.24142

THE ROLE OF INTERNAL CONTROL SYSTEM AND AUDIT OPINION IN FINANCIAL REPORTING ACCOUNTABILITY OF INDONESIAN LOCAL GOVERNMENTS

Novitasari Novitasari, Hafiduddin, Annisa Alifa Ramadhani, Selvia Hermonia Pardosi, Birrul Walidain, Mia Andika Sari

41-62

Abstract: 155 | PDF downloads: 92
https://doi.org/10.25105/ijca.v8i1.26565

EXPLAINING INDONESIA'S RUBBER EXPORT VALUE: THE ROLE OF PRICE, EXCHANGE RATE, PRODUCTION, AND FDI

Rheza Reyhan Narawangsa, Raden Parianom, Muhammad Rizky Siddiq, Koh Niak Wu

63-76

Abstract: 156 | PDF downloads: 131
https://doi.org/10.25105/ijca.v8i1.26589
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