Vol. 16 No. 1 (2024): AKRUAL: Jurnal Akuntansi

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 Azhar,  School of Management, Universiti Sains Malaysia,  Malaysia

  1-14

  DOI : https://doi.org/10.26740/jaj.v16n1.p1-14
  Abstract views: 3128 , PDF downloads: 2908

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• 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

  15-24

  DOI : https://doi.org/10.26740/jaj.v16n1.p15-24
  Abstract views: 865 , PDF downloads: 699

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• The 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

  Vesarach Aumeboonsuke,  Department of Doctor in Management, National Institute Development Administration,  Thailand

  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

  25-38

  DOI : https://doi.org/10.26740/jaj.v16n1.p25-38
  Abstract views: 541 , PDF downloads: 672

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• 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

  39-54

  DOI : https://doi.org/10.26740/jaj.v16n1.p39-54
  Abstract views: 1132 , PDF downloads: 1078

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• 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

  55-74

  DOI : https://doi.org/10.26740/jaj.v16n1.p55-74
  Abstract views: 924 , PDF downloads: 502

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• The Accounting Irregularities, Transfer Pricing Aggresiveness, and Firm Value: Does Tax Aggressiveness Matter?

  Rony Wardhana,  School of Economics and Business, Universitas Telkom,  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

  75-87

  DOI : https://doi.org/10.26740/jaj.v16n1.p75-87
  Abstract views: 1473 , PDF downloads: 739

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• 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

  88-104

  DOI : https://doi.org/10.26740/jaj.v16n1.p88-104
  Abstract views: 1541 , PDF downloads: 1278

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• 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

  105-120

  DOI : https://doi.org/10.26740/jaj.v16n1.p105-120
  Abstract views: 733 , PDF downloads: 716

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• The Positive Accounting Theory Model and CEO Narcissism to Detect Earnings Management Practices of Public Companies in Indonesia

  Lawe Anasta,  Accounting Department,Faculty of Economics and Business, Universitas Mercu Buana,  Indonesia

  Lin Oktris,  Accounting Department,Faculty of Economics and Business, Universitas Mercu Buana,  Indonesia

  121-135

  
  Abstract views: 1453 , PDF downloads: 818

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• Designing a Blessed Future: Maqashid Syariah and Financial Planning for Holistic Well-Being

  Jodang Setia Adi Anista ,   UIN Maulana Malik Ibrahim Malang,  Indonesia

  Salim Al Idrus,  UIN Maulana Malik Ibrahim Malang,  Indonesia

  Misbahul Munir,  UIN Maulana Malik Ibrahim Malang,  Indonesia

  136-146

  DOI : https://doi.org/10.26740/jaj.v16n1.p136-146
  Abstract views: 364 , PDF downloads: 497

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• Invisible but Valuable: Unveiling the Accounting Potential from Malang City as a Communal Intangible Asset

  Ana Sopanah,  Departement of Accounting, Faculty of Economics and Bussines, Universitas Widya Gama Malang,  Indonesia

  Harnovinsah Harnovinsah,  Universitas Pancasila,  Indonesia

  Indana Jamila Novianti,  Departement of Accounting, Faculty of Economics and Bussines, Universitas Widya Gama Malang,  Indonesia

  Kusila Meyrin Rossalia,  Departement of Accounting, Faculty of Economics and Bussines, Universitas Widya Gama Malang,  Indonesia

  147-162

  DOI : https://doi.org/10.26740/jaj.v16n1.p147-162
  Abstract views: 666 , PDF downloads: 316

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