Vol. 17 No. 02 (2026): AKRUAL: Jurnal Akuntansi

Articles

• Does Profitability Moderate the Relationship Between Firm Size, Capital Structure, CSR, and Firm Value?

  Wulan Retnowati,  Accounting Departement, Faculty of Economics, Universitas Sultan Ageng Tirtayasa,  Indonesia

  Apriyanti Apriyanti,  Management Departement, Faculty of Economics and Business, Universitas PGRI Madiun,  Indonesia

  Amaury Capdeville Chapuzet,  Lycée Polyvalent Jean Monnet ,Avenue du Lycée Français,  France

  451-460

  
  Abstract views: 143 , PDF downloads: 49

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• Financial Ratios and Tax Awareness of Indonesian Companies

  Syafii Syafii,  Accounting Departement, Faculty of Economics and Bisnis, Universitas Bhayangkara Surabaya,  Indonesia

  Aliffianti Safiria Ayu Ditta,  D3 Tax Management, Faculty of Economics and Bisnis, Universitas PGRI Madiun,  Indonesia

  Dien Ajeng Fauziah,  Accounting Departement, Faculty of Economics and Bisnis, Universitas Bhayangkara Surabaya,  Indonesia

  Khoirul Abidin,  Universitas Wijaya Kusuma Surabaya,  Indonesia

  422-435

  
  Abstract views: 162 , PDF downloads: 46

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• Customer Solution and Communication in Religious Tourism: A Penta-Helix Based Revitalization Strategy at "Syekh Wasil" Kediri

  Ema Hakimah,  Universitas Nusantara PGRI Kediri,  Indonesia

  Ratri Buda Nugrahanti,  University of The Gambia,  Gambia

  Sri Aliami,  Universitas Nusantara PGRI Kediri,  Indonesia

  Samari,  Universitas Nusantara PGRI Kediri,  Indonesia

  388-399

  DOI : https://doi.org/10.26740/jaj.v17n02.p388-399
  Abstract views: 63 , PDF downloads: 37

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• Financial Technology and Managerial Capabilities to Improve Financial Performance: Is Technological Capital Important?

  Dwi Ekasari Harmadji,  Accounting Department, Faculty of Economics, Universitas Wisnuwardhana Malang,  Indonesia

  Klemens Mere,  Management Department, Faculty of Economics, Universitas Wisnuwardhana Malang,  Indonesia

  474-484

  
  Abstract views: 259 , PDF downloads: 47

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• A Conceptual Model of Ethical Integrity for Accountant Educators Based on Sunan Ampel's Aphorisms

  Nur Ika Mauliyah,  Sharia Accounting Departement, Faculty of Islmamic Economics and business, UIN KHAS Jember,  Indonesia

  Abdul Ghafar Ismail,  Sains Islam Malaysia University,  Malaysia

  474-483

  
  Abstract views: 58 , PDF downloads: 8

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• The Influence of Compensation and Work Discipline on Employee Performance with Job Satisfaction as a Mediating Variable

  Marissa Melliasari,  Master of Management Program, Postgraduate Program, Faculty of Economics & Business Universitas Brawijaya Malang,  Indonesia

  Rofiaty Rofiaty,  Master of Management Program, Postgraduate Program, Faculty of Economics & Business Universitas Brawijaya Malang,  Indonesia

  Desi Tri Kurniawati,  Master of Management Program, Postgraduate Program, Faculty of Economics & Business Universitas Brawijaya Malang,  Indonesia

  
  Abstract views: 45 , PDF downloads: 16

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• Financial Statement Quality, Corporate Social Responsibility, and Firm Value: A Review of Miles and Snow’s Business Strategy Typology

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

  Harmono Harmono,  Accounting Departement, Faculty of Economics and Business, Universitas Merdeka Malang,  Indonesia

  411-421

  
  Abstract views: 218 , PDF downloads: 54

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• Financial Resilience: Financial Behavior and Financial Literacy Influence Digital Asset Management

  Liliek Nur Sulistiyowati,  Management Department, Faculty of Economic and Business, Universitas PGRI Madiun,  Indonesia

  Ririh Anggraini Setyahety,  Management Department, Faculty of Economic and Business, Universitas PGRI Madiun,  Indonesia

  Adinda Maratusholikhah,  Management Department, Faculty of Economic and Business, Universitas PGRI Madiun,  Indonesia

  Eka Listiana,  Management Department, Faculty of Economic and Business, Universitas PGRI Madiun,  Indonesia

  436-450

  
  Abstract views: 196 , PDF downloads: 51

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• The Impact of CEO Education and Board Diversity on Innovation: Focus on Fintech Companies in Indonesia

  Kurniawan Kurniawan,  Doctoral Student in Accounting, Faculty of Economics and Business, Universitas Airlangga,  Indonesia

  Noorlailie Soewarno,  Accounting Department, Faculty of Economics and Business, Universitas Airlangga,  Indonesia

  400-411

  
  Abstract views: 101 , PDF downloads: 36

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• Strategies to Increase the Use of Electric Vehicles as Sustainable Transportation in The City of Pontianak

  Albert Safaria,  Master of Environmental Resource Management and Development, Brawijaya University,  Indonesia

  Mohamad Khusaini,  Master of Environmental Resource Management and Development, Brawijaya University,  Indonesia

  Dini Atikawati,  Master of Environmental Resource Management and Development, Brawijaya University,  Indonesia

  
  Abstract views: 50 , PDF downloads: 12

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• Financial and Digital Literacy as Drivers of SMEs’ Competitive Advantage: The Mediating Role of Human Capital

  Hidayatul Khusnah,  Department of Accounting, Faculty of Business Economics and Digital Technology, Universitas Nahdlatul Ulama Surabaya, Indonesia,  Indonesia

  Muhammad Arsalan Khan,  Postdoctoral Fellow, Directorate for Research, Innovation and Community Services, Universitas Nahdlatul Ulama Surabaya,  Indonesia

  Siti Salwani Binti Abdullah,  Universiti Malaysia, Kelantan, Malaysia,  Indonesia

  474-486

  DOI : https://doi.org/10.26740/jaj.v17n02.p474-486
  Abstract views: 165 , PDF downloads: 43

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• A systematic Literature Review: Technology Digital and ESG

  Rahmi Syafitri,  Department of Accounting, Faculty of Economics and Business, Universitas Airlangga,  Indonesia

  Noorlailie Soewarno ,  Department of Accounting, Faculty of Economics and Business, Universitas Airlangga,  Indonesia

  461-474

  
  Abstract views: 78 , PDF downloads: 55

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• The Influence of Hexahelix Model on The Sustainability of MSMEs: The Moderating Effect of Frugal Strategy

  Richo Diana Aviyanti,  Accounting Department, Faculty of Economics and Business, Universitas PGRI Madiun,  Indonesia

  Nik Amah,  Accounting Department, Faculty of Economics and Business, Universitas PGRI Madiun,  Indonesia

  Elly’s Mersina Mursidik,  Department of Primary School Teacher Education, Faculty of Teacher Training and Education, Universitas PGRI Madiun,  Indonesia

  475-487

  DOI : https://doi.org/10.26740/jaj.v17n02.p475-487
  Abstract views: 129 , PDF downloads: 39

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• Tax Incentive Mechanism and Zakat Compliance: Moderating Religiosity in a Behavioral Economics Framework

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

  Lailatul Farida,  Universitas Islam Negeri Maulana Malik Ibrahim Malang ,  Indonesia

  461-473

  DOI : https://doi.org/10.26740/jaj.v17n02.p461-473
  Abstract views: 115 , PDF downloads: 41

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• Strategic Green Infrastructure Management and Green Budgeting for Sustainable Road Development

  Anwar Asihinggalih Antiarini,  Environmental Resource Management and Development, Graduate School, University Brawijaya, Malang ,  Indonesia

  Harsuko Riniwati,  Environmental Resource Management and Development, Graduate School, University Brawijaya, Malang ,  Indonesia

  Fitri Candra Wardana,  Environmental Resource Management and Development, Graduate School, University Brawijaya, Malang ,  Indonesia

  513-527

  DOI : https://doi.org/10.26740/jaj.v17n02.p513-527
  Abstract views: 56 , PDF downloads: 10

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