Vol. 15 No. 2 (2024): AKRUAL: Jurnal Akuntansi

Articles

• Behavioral Accounting and Control in Village Fund Management in Indonesia

  Gaguk Apriyanto,  Accounting Department, Faculty Economics and Business, Universitas Merdeka Malang,  Indonesia

  Saman Abdul Azis,  Accounting Department, Faculty Economics and Business, Universitas Merdeka Malang,  Indonesia

  Thalita Ananda Putri,  Accounting Department, Faculty Economics and Business, Universitas Merdeka Malang,  Indonesia

  202-215

  DOI : https://doi.org/10.26740/jaj.v15n2.p202-215
  Abstract views: 334 , PDF downloads: 204

  • PDF

• Is It Possible for Audit Quality to Impact Tax Aggressiveness?

  Dudi Pratomo,  School Economics and Business, Universitas Telkom,  Indonesia

  Muhammad Rofik Wibowo ,  School Economics and Business, Universitas Telkom,  Indonesia

  77-87

  
  Abstract views: 943 , PDF downloads: 805

  • PDF

• Political Connection Moderate Effect of Tax Haven Utilization and Corporate Governance on Tax Aggressiveness

  Gunawan Wibisono,  Faculty of Economics and Business Universitas Trisakti Jakarta, Indonesia,  Indonesia

  Sekar Mayangsari,  Faculty of Economics and Business, Universitas Trisakti Jakarta,  Indonesia

  88-103

  DOI : https://doi.org/10.26740/jaj.v15n2.p88-103
  Abstract views: 708 , PDF downloads: 717

  • PDF

• Accounting Information System Management, Business Processes, and The Quality of Financial Reports Mechanism

  Ayu Almas Assyarofi,  Department of Accounting, Faculty of Economic, Universitas Islam Sultan Agung,  Indonesia

  Luluk Muhimatul Ifada,  Department of Accounting, Faculty of Economic, Universitas Islam Sultan Agung,  Indonesia

  104-117

  DOI : https://doi.org/10.26740/jaj.v15n2.p104-117
  Abstract views: 1428 , PDF downloads: 1575

  • PDF

• Perceived Herding Behavior and Experienced Regret on Crypto Asset’s Investment Decisions by Millennials

  Elyza Putri Rosmiwilujeng,  Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya,  Indonesia

  Made Dudy Satyawan ,  Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya,  Indonesia

  Halil Paino,  Faculty of Accountancy, Universiti Teknologi MARA, Puncak Alam Selangor,  Malaysia

  118-127

  DOI : https://doi.org/10.26740/jaj.v15n2.p118-127
  Abstract views: 427 , PDF downloads: 375

  • PDF

• The Effort to Realize Government Effectiveness Through Implementation Fully Accrual Accounting and Control Against Corruption

  Siti Faradila S. Saud,  Faculty of Economics and Business, Universitas Tadulako ,  Indonesia

  Andi Chairil Furqan,  Faculty of Economics and Business, Universitas Tadulako ,  Indonesia

  128-136

  DOI : https://doi.org/10.26740/jaj.v15n2.p128-136
  Abstract views: 576 , PDF downloads: 550

  • PDF

• The Corporate Social Responsibility Disclosure Reflect Ethical and Provides A Signal in the Form of Good News

  Muhammad Zaki Adriansyah Zaman,  Accounting Department, Faculty of Economics and Business, Universitas Sebelas Maret,  Indonesia

  Edy Supriyono,  Accounting Department, Faculty of Economics and Business, Universitas Sebelas Maret,  Indonesia

  Nurmadi Harsa Sumarta,  Accounting Department, Faculty of Economics and Business, Universitas Sebelas Maret,  Indonesia

  Corina Joseph,  Fakulti Perakaunan, Universiti Teknologi MARA,  Malaysia

  137-150

  DOI : https://doi.org/10.26740/jaj.v15n2.p137-150
  Abstract views: 791 , PDF downloads: 564

  • PDF

• What Are Leverage, Company Size, and Social Disclosure Considered to Reduce Market Response to Earnings Response Coefficient as an Intervening Variable?

  Abd. Rohman Taufiq,  Accounting Departemen, Faculty of Economics, Universitas PGRI Madiun,  Indonesia

  Lin Oktris,  Accounting Department, Faculty of Economic, Universitas Mercu Buana,  Indonesia

  Maisarah Mohamed Saat,  Accounting and Finance Department, Azman Hashim International Business School (AHIBS), Universiti Teknologi Malaysia,  Malaysia

  151-157

  DOI : https://doi.org/10.26740/jaj.v15n2.p151-157
  Abstract views: 615 , PDF downloads: 423

  • PDF

• How Do Profitability and ISO 14001 Certification Impact on Sustainability Reporting?

  Susi Handayani,  Accounting Department, Faculty of Economics, Universitas Negeri Surabaya,  Indonesia

  Ni Nyoman Alit Triani,  Accounting Departement, Faculty of Economics and Business, Universitas Negeri Surabaya,  Indonesia

  Mazurina Mohd Ali,  Faculty of Accountancy, Universitas Teknologi Mara,  Malaysia

  158-164

  DOI : https://doi.org/10.26740/jaj.v15n2.p158-164
  Abstract views: 602 , PDF downloads: 509

  • PDF

• The Role of GRI on Financial Performance Phenomenon

  Eogenie Lakilaki,  Accounting Departement, Faculty of Economics, Universitas Sriwijaya,  Indonesia

  Achmad Soediro,  Accounting Departement, Faculty of Economics, Universitas Sriwijaya,  Indonesia

  Shahir Akram Hassan,  Centre for Islamic Development Management Studies (ISDEV), Universiti Sains Malaysia (USM),  Malaysia

  165-175

  DOI : https://doi.org/10.26740/jaj.v15n2.p165-175
  Abstract views: 512 , PDF downloads: 441

  • PDF

• Village Governance Strategy to Mitigate Deforestation for Sustainability.

  Rohmawati Kusumaningtias,   Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya,  Indonesia

  Rediyanto Putra,  Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya,  Indonesia

  Romi Ilham,  Faculty of Economics and Business, Universitas Hayam Wuruk Perbanas Surabaya,  Indonesia

  Ayu Fitriatul Ulya,  Diploma of Tourism Destination, Universitas Merdeka Malang,  Indonesia

  Bayu Rama Laksono,  Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya,  Indonesia

  176-187

  DOI : https://doi.org/10.26740/jaj.v15n2.p176-187
  Abstract views: 370 , PDF downloads: 330

  • PDF

• Green Intellectual Capital, Employee Innovativeness, Job Performance and Firms' Financial Performance: Evidence From SOEs in Indonesia

  Darmansyah Darmansyah,  Graduate School University of Pancasila,  Indonesia

  Agung Dinarjito,  Graduate School University of Pancasila,  Indonesia

  Harnovinsah Harnovinsah,  Graduate School University of Pancasila,  Indonesia

  188-201

  DOI : https://doi.org/10.26740/jaj.v15n2.p188-201
  Abstract views: 239 , PDF downloads: 154

  • PDF