About the Journal

Journal Title AKRUAL: Jurnal Akuntansi
ISSN/E-ISSN 2085-9643/2502-6380 
DOI Prefix 10.26740/jaj
Editor in Chief Prof. Dr. Pujiono, SE., M.Si., Ak., CA
Publisher Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia
Frequency April & October

AKRUAL: Jurnal Akuntansi is an accounting journal that publishes research in the accounting field. It is published by the Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya (the State University of Surabaya) in collaboration with the Association of Certified Fraud Examiners Indonesian Chapter #1111 and the Indonesian Institute of Accountants in the Educator Accountant Compartment (IAI-KAPd).

AKRUAL: Jurnal Akuntansi accepts research articles in the field of accounting that specifically discuss the implementation of accrual concepts as follow:

  • Financial Accounting
  • Corporate Governance
  • Accounting Education
  • Ethics and Professionalism
  • Market Based Accounting Research
  • Auditing
  • Taxation
  • Public Sector Accounting
  • Sharia Accounting
  • Accounting Information System

AKRUAL: Jurnal Akuntansi accredited SINTA 2nd Grade by the Ministry of Research, Technology and Higher Education of the Republic of Indonesia (RISTEKDIKTI), No. 10/E/KPT/2019. It has also been indexed by several global indexers, such as DOAJ, Copernicus, Dimensions, Google Scholar, etcetera.

Article Trends

Submission Received

:

54 articles/year

Submission Declined

:

41 articles/year

Acceptance Rate

:

24%

Rejection Rate

:

76%

Desk Reject Rate

:

63%

After Review Reject Rate

:

26%

Days to Editorial Decision

:

6 months

Announcements

Current Issue

Vol. 16 No. 1 (2024): AKRUAL: Jurnal Akuntansi (In Progress)
DOI: https://doi.org/10.26740/jaj.v16n1
Published: 2024-10-05

Articles

  • Understanding of Taxation, Taxpayer Morality, and Tax Compliance in Indonesia: The Importance of Tax Awareness

    Lin Oktris,  Accounting Department, Faculty of Economy and Business, Mercu Buana University,  Indonesia
    Indri Muktiasih,  Faculty Economic and Business, Universitas Mercu Buana,  Indonesia
    Zubir Azhara,  School of Management, Universiti Sains Malaysia,  Malaysia
    1-14

    Abstract views: 8 , PDF downloads: 1

  • The Financial Technology Investment: A Comparative Analysis of Profitability and Performance in Indonesian State-Owned and Sharia Banks

    Anny Widiasmara,  Accounting Departement, Faculty of Economics and Business, Universitas PGRI Madiun,  Indonesia
    Wulan Retnowati,  Accounting Departement, Faculty of Economics, Universitas Sultan Ageng Tirtayasa,  Indonesia
    Joel I. Alvarez,  College of Education, Nueva Ecija University of Science and Technology,  Philippines
    Eduardo K. De Guzman,  College of Education, Nueva Ecija University of Science and Technology,  Philippines

    Abstract views: 0

  • Interactions Price Synchronicity: Connections between Indonesia's Stock Index and Asian Equities Markets

    Faizul Mubarok,  Department of Master in Management, Graduate School, Faculty of Economics and Business, Universitas Terbuka,  Indonesia
    Martino Wibowo,  Department of Doctor in Management, Graduate School, Faculty of Economics and Business, Universitas Terbuka,  Indonesia
    Andi Harmoko Arifin,  Department of Doctor in Management, Graduate School, Faculty of Economics and Business, Universitas Terbuka,  Indonesia
    Yudhi Prasetiyo,  Accounting Departement, Faculty of Economics and Business, Universitas Terbuka,  Indonesia
    Vesarach Aumeboonsuke,  Department of Doctor in Management, National Institute Development Administration,  Thailand

    Abstract views: 0

  • The Quality of Sustainability Reporting in Indonesia: Government, Employee, Competitor, and Customer Perspectives

    Muhammad Adzan Ramadhan,  Accounting Departement, Faculty of Economics and Business, Universitas Riau,  Indonesia
    Emrinaldi Nur DP,  Accounting Departement, Faculty of Economics and Business, Universitas Riau,  Indonesia
    Rezi Abdurrahman ,  Accounting Departement, Faculty of Economics and Business, Universitas Riau,  Indonesia
    Armensyah Lubis,  Queen Mary, University of London, School of Economics and Finance,  United Kingdom

    Abstract views: 0

  • The Dark Tetrad Personality Traits of Tax Avoidance in the Manufacturing Small and Medium Enterprises; an Empirical Evidence from Indonesia

    Muhammad Wisnu Girindratama Girindratama,  Accounting Department, Faculty of Business and Economics, University of Surabaya,  Indonesia
    Dian Anita Nuswantara,  Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya,  Indonesia
    Ali Elazumi Ali Alnajar,  School of Business and Enterprise, University of Central Lancashire,  United Kingdom

    Abstract views: 0

  • Accounting Deviations, Transfer Pricing Aggressiveness, and Firm Value: Does Tax Aggressiveness Matter?

    Rony Wardhana,  Accounting Department, Faculty of Economics and Business, Universitas Narotama Surabaya,  Indonesia
    Saiful Anam,  Accounting Department, Faculty of Business Economics and Informatics, Universitas Bina Sehat PPNI,  Indonesia
    Muhammad Nur Miftakhul Ivanda,  Magister Accounting, Faculty of Economics and Business, Universitas Gajayana Malang,  Indonesia
    Heru Tjaraka,  Accounting Departement, Faculty of Economics and Business, Universitas Airlangga Surabaya,  Indonesia
    Hidayatullah Hidayatullah,  Accounting Department, Institut Informatikan dan Bisnis Darmajaya, Lampung,  Indonesia

    Abstract views: 0

  • The Gender Diversity Executive, Thin Capitalization, Capital Intensity on Tax Avoidance and Firm Value

    Veny Abidatul Lestari ,  Accounting Study Program, Faculty of Business, Law and Social Sciences, Muhammadiyah University of Sidoarjo,  Indonesia
    Eny Maryanti,  Accounting Study Program, Faculty of Business, Law and Social Sciences, Muhammadiyah University of Sidoarjo,  Indonesia
    Sarwenda Biduri,  Accounting Study Program, Faculty of Business, Law and Social Sciences, Muhammadiyah University of Sidoarjo,  Indonesia

    Abstract views: 0

  • The Indonesia's Financial Landscape: P2P Loan Growth, Bank Performance and The Covid-19 Connection

    Cliff Kohardinata,  School of Business and Management, Universitas Ciputra Surabaya,  Indonesia
    Novrys Suhardianto,  Accounting Department, Faculty of Economics and Business, Universitas Airlangga,  Indonesia
    Bambang Tjahjadi,  Accounting Department, Faculty of Economics and Business, Universitas Airlangga,  Indonesia
    Luky Patricia Widianingsih,  School of Business and Management, Universitas Ciputra Surabaya,  Indonesia

    Abstract views: 0
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