Vol. 16 No. 2 (2025): AKRUAL: Jurnal Akuntansi

Articles

• Tax Morale vs Voluntary Tax Compliance with A Bibliometric Analysis Framework

  Sri Andriani,  Universitas Islam Negeri Maulana Malik Ibrahim Malang,  Indonesia

  Salim Al Idrus,  Universitas Islam Negeri Maulana Malik Ibrahim Malang ,  Indonesia

  Ahmad Djalaluddin,  Universitas Islam Negeri Maulana Malik Ibrahim Malang ,  Indonesia

  291-306

  DOI : https://doi.org/10.26740/jaj.v16n2.p291-306
  Abstract views: 685 , PDF downloads: 296

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• Detecting Potential Fraud in Village Fund Management from the Fraud Hexagon Theory Perspective

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

  Abdul Malik Kumar,  Accounting Department, Faculty Economics and Business, Universitas Merdeka Malang,  Indonesia

  307-322

  DOI : https://doi.org/10.26740/jaj.v16n2.p307-321
  Abstract views: 449 , PDF downloads: 327

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• Green Intellectual Capital and Competitive Advantage, and Sustainable MSMEs: Is Tri Hita Karana Important?

  Desak Nyoman Sri Werastuti,  Faculty of Economics, Universitas Pendidikan Ganesha,  Indonesia

  Anantawikrama Tungga Atmadja,  Faculty of Economics, Universitas Pendidikan Ganesha,  Indonesia

  I Made Pradana Adiputra,  Faculty of Economics, Universitas Pendidikan Ganesha,  Indonesia

  323-341

  DOI : https://doi.org/10.26740/jaj.v16n2.p323-341
  Abstract views: 264 , PDF downloads: 196

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• Business Model Canvas-Based Sustainable Supply Chain Design for Banyuwangi Coffee

  Arif Rahman Hakim,  Universitas 17 Agustus 1945 Banyuwangi,  Indonesia

  Rifka Arinda Noviasari,  Universitas 17 Agustus 1945 Banyuwangi,  Indonesia

  M Iswahyudi,  Universitas 17 Agustus 1945 Banyuwangi,  Indonesia

  180-190

  DOI : https://doi.org/10.26740/jaj.v16n2.p180-190
  Abstract views: 0 , PDF downloads: 1

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• Sustainable Performance and ESG Attractiveness In Increased Value of Banking Companies

  I Gusti Ayu Purnamawati,  Universitas Pendidikan Ganesha,  Indonesia

  Jean Marc Dautrey,  Stamford University,  Thailand

  136-149

  DOI : https://doi.org/10.26740/jaj.v16n2.p136-149
  Abstract views: 931 , PDF downloads: 886

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• The Auditor Change, Audit Opinion, and Corporate Governance to Reduce Audit Delay: Does Public Accounting Firm Reputation Matter?

  Abd. Rohman Taufiq,  Universitas PGRI Madiun,  Indonesia

  Juli Murwani,  Universitas PGRI Madiun ,  Indonesia

  Ninik Srijani,  Universitas PGRI Madiun ,  Indonesia

  Amaury Capdeville Chapuze,  Lycée Polyvalent Jean Monnet,  France

  Wiko Widura,  Universitas PGRI Madiun ,  Indonesia

  150-163

  
  Abstract views: 901 , PDF downloads: 718

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• Improving Village Government Performance through Village Financial Management, Good Village Governance, and Knowledge Management

  Nurharibnu Wibisono,  Universitas Merdeka Madiun,  Indonesia

  Nur Asnawi,  Syaria Economic Doctoral Pragram, UIN Maliki Malang,  Indonesia

  Vivin Maharani Ekowati,  Manajemen Departement, UIN Maliki Malang,  Indonesia

  164-177

  DOI : https://doi.org/10.26740/jaj.v16n2.p164-177
  Abstract views: 1024 , PDF downloads: 630

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• Comparative Analysis Study of Audit Quality in Indonesia and Global

  Lely Kumalawati,  Politeknik Negeri Madiun,  Indonesia

  Koerniawan Dwi Wibawa,  Politeknik Negeri Madiun,  Indonesia

  178-193

  DOI : https://doi.org/10.26740/jaj.v16n2.p178-193
  Abstract views: 1155 , PDF downloads: 988

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• How to Detect Financial Shenanigans?: Evidence From the Healthcare Sector in Indonesia

  Eklamsia Sakti,  Healthcare Administration Department, Sekolah Tinggi Ilmu Kesehatan Ngudia Husada Madura,  Indonesia

  Enggal Sari Maduratna,  Healthcare Administration Department, Sekolah Tinggi Ilmu Kesehatan Ngudia Husada Madura,  Indonesia

  194-204

  
  Abstract views: 858 , PDF downloads: 531

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• The Firm Value of Coal Mining Companies in Indonesia Before and After Government Regulation No. 15 Year 2022

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

  Arief Koerniady,  Faculty of Economics and Business Universitas Trisakti Jakarta,  Indonesia

  205-218

  
  Abstract views: 789 , PDF downloads: 1093

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• The Financial Distress, COVID-19 Pandemic, and Female Commissioner Effectiveness

  Nurdiana,  Faculty of Economics, Universitas Muhammadiyah Ponorogo,  Indonesia

  Hadi Sumarsono,  Faculty of Economics, Universitas Muhammadiyah Ponorogo,  Indonesia

  Titi Rapini,  Faculty of Economics, Universitas Muhammadiyah Ponorogo,  Indonesia

  219-232

  
  Abstract views: 776 , PDF downloads: 525

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• Detecting Tax Aggressiveness through Profitability, Leverage, Inventory Intensity and Company Size

  Harnovinsah Harnovinsah,  Faculty Economics and Business, Universitas Pancasila,  Indonesia

  Rafrini Amyulianthy Amyulianthy,  Faculty Economics and Business, Universitas Pancasila,  Indonesia

  Erwin Permana,  Faculty Economics and Business, Universitas Pancasila,  Indonesia

  233-243

  DOI : https://doi.org/10.26740/jaj.v16n2.p233-243
  Abstract views: 2996 , PDF downloads: 2164

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• Capital Structure Determinants: The Role of Non-Debt Tax Shield, Cash Holding, and Growth Opportunity

  Rizkyana Rizkyana,  Faculty of Economics and Business Universitas Trisakti Jakarta,  Indonesia

  Woro Ning Tandayu,  Faculty of Economics and Business Universitas Trisakti Jakarta,  Indonesia

  Hexana Sri Lastanti,  Faculty of Economics and Business Universitas Trisakti Jakarta,  Indonesia

  244-257

  DOI : https://doi.org/10.26740/jaj.v16n2.p244-257
  Abstract views: 926 , PDF downloads: 646

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• Do Intangible Assets, Income Tax, and Debt Agreement Have an Impact on Transfer Pricing Strategy in Multinational Companies?

  Reza Kumala,  Faculty of Economics and Business Universitas Trisakti Jakarta,  Indonesia

  Muhamad Raffi Faruqi Ruslan,  Faculty of Economics and Business Universitas Trisakti Jakarta,  Indonesia

  Murtanto,  Faculty of Economics and Business Universitas Trisakti Jakarta,  Indonesia

  258-269

  DOI : https://doi.org/10.26740/jaj.v16n2.p258-269
  Abstract views: 688 , PDF downloads: 527

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• Green Strategy, Eco-Efficiency, and Intellectual Capital: Empirical Study in Indonesia

  Suwandi Suwandi,  Universitas Muhammadiyah Gresik,  Indonesia

  270-283

  DOI : https://doi.org/10.26740/jaj.v16n2.p270-283
  Abstract views: 1032 , PDF downloads: 628

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• Digital Banking, Fintech Payment, and Fintech Lending Influence the Financial Performance of Conventional Banking

  Dewi Kirowati,  Department of Accounting, Madiun State Polytechnic,  Indonesia

  Shinta Noor Anggraeny,  Department of Accounting, Madiun State Polytechnic,  Indonesia

  Tayech Lakew,  Wachemo UniversityHosa'ina,  Ethiopia

  284-290

  DOI : https://doi.org/10.26740/jaj.v16n2.p284-290
  Abstract views: 1480 , PDF downloads: 1153

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