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Vol. 16 No. 2 (2025): AKRUAL: Jurnal Akuntansi
Published:
2025-04-30
Articles
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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: 322
,
PDF downloads: 163
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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: 246
, PDF downloads: 158
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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: 71
, PDF downloads: 18
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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: 710
, PDF downloads: 675
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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: 687
, PDF downloads: 553
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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: 743
, PDF downloads: 456
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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: 760
, PDF downloads: 611
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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: 591
, PDF downloads: 386
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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: 486
, PDF downloads: 796
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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: 549
, PDF downloads: 351
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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: 1833
, PDF downloads: 1346
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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: 646
, PDF downloads: 456
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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: 462
, PDF downloads: 369
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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: 606
, PDF downloads: 424
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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: 953
, PDF downloads: 785
