Vol. 17 No. 2 (2026): AKRUAL: Jurnal Akuntansi (In Progress)

Articles

• Good Corporate Governance and Profitability on Accounting Conservatism

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

  Abd. Rohman Taufiq,  Department of Accounting, Faculty Economic and Business, Universitas PGRI Madiun,  Indonesia

  Dimas Hasan Samudera,  Department of Accounting, Faculty Economic and Business, Trisakti University,  Indonesia

  Maisarah Mohamed Saat,  Department of Accounting and Finance, Universiti Teknologi Malaysia,  Malaysia

  345-359

  DOI : https://doi.org/10.26740/jaj.v17n2.p345-359
  Abstract views: 463 , PDF downloads: 369

  • PDF

• Determinants of Carbon Emission Disclosure with Media Exposure as a Moderator

  Desak Nyoman Sri Werastuti,  Accounting Department, Universitas Pendidikan Ganesha,  Indonesia

  Anantawikrama Tungga Atmadja,  Accounting Department, Universitas Pendidikan Ganesha,  Indonesia

  I Made Pradana Adiputra,  Accounting Department, Universitas Pendidikan Ganesha,  Indonesia

  360-372

  DOI : https://doi.org/10.26740/jaj.v17n2.p360-372
  Abstract views: 390 , PDF downloads: 154

  • PDF

• Profit Sharing Ratio, BI Rate, and Inflation to Improve Mudharabah Deposits

  Fitri Dhivi Lovika,  Islamic Banking Departement, Faculty of Islamic Economics and Business, Universitas Islam Negeri Fatmawati Sukarno Bengkulu,  Indonesia

  Nonie Afrianty,  Universitas Islam Negeri Fatmawati Sukarno Bengkulu,  Indonesia

  Rizky Hariyadi,  Islamic Banking Departement, Faculty of Islamic Economics and Business, Universitas Islam Negeri Fatmawati Sukarno Bengkulu,  Indonesia

  280-292

  DOI : https://doi.org/10.26740/jaj.v17n2.p280-292
  Abstract views: 315 , PDF downloads: 227

  • PDF

• Knowledge Management, Financial Reporting Compliance, and Village Financial Management Performance: Competence as a Mediating Variable

  Nurharibnu Wibisono,  Accountancy Department, Economics Faculty, Merdeka Madiun University,  Indonesia

  Siti Suharni,  Accountancy Department, Economics Faculty, Merdeka Madiun University,  Indonesia

  Mintarti Indartini,  Management Department, Economics Faculty, Merdeka Madiun University,  Indonesia

  308-320

  DOI : https://doi.org/10.26740/jaj.v17n2.p308-320
  Abstract views: 318 , PDF downloads: 157

  • PDF

• Digital Tax Administration Reform and Tax Compliance in Transfer Pricing -

  Ely Kartikaningdyah,  Politeknik Negeri Batam,  Indonesia

  Putu Dian Pradnyanitasari,  Faculty Economics, and Business, Universitas Warmadewa,  Indonesia

  203-216

  DOI : https://doi.org/10.26740/jaj.v17n2.p203-216
  Abstract views: 344 , PDF downloads: 263

  • PDF

• Do Tax Planning, CSR, and Liquidity Signal Firm Value? Evidence From Indonesian Telecommunication Firms

  Qimyatussa'adah Qimyatussa'adah,  Accounting Department, Polytechnic State of Madiun,  Indonesia

  Mala Sharma,  Government Art College, Mandal (affiliated to Gujarat University,Ahmedabad),  India

  Permatasari Cahyaningdyah,  Accounting Department, Polytechnic State of Madiun,  Indonesia

  Nika Esti Rahayu,  Accounting Department, Polytechnic State of Madiun,  Indonesia

  Attaya Ramadhani,  Accounting Department, Polytechnic State of Madiun,  Indonesia

  217-229

  DOI : https://doi.org/10.26740/jaj.v17n2.p217-229
  Abstract views: 670 , PDF downloads: 347

  • PDF

• The Nexus between Corporate Governance, Green Finance, and Economic Growth in Indonesia

  Shanty Ratna Damayanti,  Economic Development Study Program, Faculty Economics and Business, Universitas Dr. Soetomo Surabaya,  Indonesia

  Alberta Esti Handayani,  Accounting Study Program, Faculty Economics and Business, Universitas Dr. Soetomo Surabaya,  Indonesia

  Jajuk Suprijati,  Economic Development Study Program, Faculty Economics and Business, Universitas Dr. Soetomo Surabaya,  Indonesia

  230-243

  DOI : https://doi.org/10.26740/jaj.v17n2.p230-243
  Abstract views: 352 , PDF downloads: 248

  • PDF

• The Strategic Role of Innovation as a Mediator Between Internal Firm Factors and Value Creation: A Study of the Indonesian Manufacturing Industry

  Prihat Assih,  Accounting Department, Faculty of Economics and Business, Universitas Merdeka Malang,  Indonesia

  Diyah Sukanti Cahyaningsih,  Accounting Department, Faculty of Economics and Business, Universitas Merdeka Malang,  Indonesia

  Kanitsorn Terdpaopong,  Accounting Study Program, Rangsit University,  Thailand

  244-260

  DOI : https://doi.org/10.26740/jaj.v17n2.p244-260
  Abstract views: 346 , PDF downloads: 192

  • PDF

• Unraveling the Tax Puzzle: How CSR, GCG, and Firm Characteristics Affect Corporate Value through Tax Avoidance

  Hendra Sanjaya Kusno,  Business Departement, Politeknik Negeri Balikpapan,  Indonesia

  Sisca Santika,  Business Departement, Politeknik Negeri Balikpapan,  Indonesia

  Wiwik Saraswati,  Faculty of Economics and Business, Universitas Balikpapan,  Indonesia

  Alvianita Gunawan Putri,  Accounting Departement, Politeknik Negeri Semarang,  Indonesia

  Magda Elsyied,  Accounting Department, Faculty of Commerce Kafrelsheikh University,  Egypt

  261-279

  DOI : https://doi.org/10.26740/jaj.v17n2.p261-279
  Abstract views: 377 , PDF downloads: 224

  • PDF

• The Dynamics of Local Representation in Regional Tax Units

  Danny Wibowo,  Department of Accounting, Faculty of Economics, Surabaya College of Economics,  Angola

  Amizawati Mohd Amir,  Faculty of Economics and Management, Universiti Kebangsaan Malaysia,  Malaysia

  293-307

  DOI : https://doi.org/10.26740/jaj.v17n2.p293-307
  Abstract views: 402 , PDF downloads: 123

  • PDF

• Behavioral Accounting and the Humanization of Financial Practices in MSMEs

  Retno Cahyaningati,  Faculty of economic and business, Institut Teknologi dan Bisnis Widya Gama Lumajang,  Indonesia

  Deni Juliasari,  Faculty of economic and business, Institut Teknologi dan Bisnis Widya Gama Lumajang,  Indonesia

  Selvia Roos Ana,  Faculty of economic and business, Institut Teknologi dan Bisnis Widya Gama Lumajang,  Indonesia

  321-332

  DOI : https://doi.org/10.26740/jaj.v17n2.p321-332
  Abstract views: 594 , PDF downloads: 193

  • PDF

• Internal Control System, Internal Audit, and Good Corporate Governance to Produce Quality Financial Reports in Banking Companies

  Risnaningsih Risnaningsih,  Universitas Tribhuwana Tunggadewi Malang, Indonesia,  Indonesia

  Yustina Elisabeth Elfrida,  Universitas Tribhuwana Tunggadewi Malang,  Indonesia

  321-329

  DOI : https://doi.org/10.26740/jaj.v17n2.p321-329
  Abstract views: 387 , PDF downloads: 159

  • PDF

• Do Tax Incentives and Social Media Adoptions Affect on MSME Performance? The Moderation of Tax Digitalization

  Giawan Nur Fitria,  Accounting Department, Faculty of Economics and Business, Universitas Mercu Buana,  Indonesia

  Rista Bintara,  Accounting Department, Faculty of Economics and Business, Universitas Mercu Buana,  Indonesia

  Nurul Hidayah,  Accounting Department, Faculty of Economics and Business, Universitas Mercu Buana,  Indonesia

  330-344

  DOI : https://doi.org/10.26740/jaj.v17n2.p330-344
  Abstract views: 407 , PDF downloads: 272

  • PDF

• Market Anomalies in Kompas100 Stock Returns and Trading Volume (2023–2024) Emphasizing Calendar Effects

  Endang Ruhiyat,  Master of Accounting, Universitas Pamulang,  Indonesia

  Refina Tasari Samosir,  Master of Accounting, Universitas Pamulang,  Indonesia

  Suripto Suripto,  Master of Accounting, Universitas Pamulang,  Indonesia

  Holiawati Holiawati,  Master of Accounting, Universitas Pamulang,  Indonesia

  Aris Sanulika,  Universiti Malaysia Terengganu,  Malaysia

  373-387

  DOI : https://doi.org/10.26740/jaj.v17n2.p373-387
  Abstract views: 298 , PDF downloads: 108

  • PDF

• Determinants of Voluntary Carbon Emission Disclosure: An Empirical Investigation on Manufacturing

  Nengzih Nengzih,  Faculty of Economic and Business, Universitas Mercu Buana Jakarta,  Indonesia

  Lin Oktris,  Faculty of Economic and Business, Universitas Mercu Buana Jakarta,  Indonesia

  Ratna Mappanyuki,  Faculty of Economic and Business, Universitas Mercu Buana Jakarta,  Indonesia

  Zamri Ahmad,  Universitas Sains Malaysia,  Malaysia

  Maisarah Mohamed Saat,  Faculty of Management, University Teknologi Malaysia,  Malaysia

  388-397

  DOI : https://doi.org/10.26740/jaj.v17n2.p388-397
  Abstract views: 52 , PDF downloads: 28

  • PDF