About the Journal
| Journal Title | Jurnal Akuntansi AKUNESA |
| ISSN/E-ISSN | 2686-438X / 2302-1195 |
| DOI Prefix | 10.26740/akunesa |
| Editor in Chief | Aisyahturrahmi, SE., M.Ak, Ak., CA |
| Publisher | Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia |
| Frequency | January, Mei, & September |
Jurnal Akuntansi AKUNESA is an accounting journal that publishes research in the accounting field. It is published by the Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya (the State University of Surabaya) in collaboration with The Indonesian Institute of Accountants in the Educator Accountant Compartment (IAI-KAPd). Jurnal Akuntansi AKUNESA accredited SINTA 4th Grade by the Ministry of Research, Technology and Higher Education of the Republic of Indonesia (RISTEKDIKTI). It has also been indexed by several global indexers, such as Copernicus, Dimensions, Google Scholar, etcetera.
Current Issue
Vol. 15 No. 1 (2026): AKUNESA (September 2026) - In Progress
Published:
2026-09-30
Artikel
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The Impact of ESG Performance on Earnings Management: A Review of Corporate Governance and Gender Diversity in Indonesia
Siti Sundari,
Universitas Pembangunan Nasional “Veteran” Jawa Timur,
Indonesia Bagus Budi Bowo Leksono,
Universitas Pembangunan Nasional “Veteran” Jawa Timur,
Indonesia 
Abstract views: 39
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PENGARUH CAPITAL STRUCTURE, ESG DISCLOSURE, CASH HOLDING TERHADAP FIRM VALUE SEKTOR ENERGI
Shinta Kusumastuti Shinta,
Universitas Trisakti,
Indonesia Kania Iswara Kania,
Universitas Trisakti,
Indonesia Harti Budi Yanti Harti,
Universitas Trisakti,
Indonesia
Abstract views: 63
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The Influence of Intellectual Capital on Company Value With Digitalization as a Moderation Variable in Banking Companies Listed on the Indonesia Stock Exchange
rahmi,
Universitas Tanjungpura,
Indonesia
Abstract views: 25
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The Direction of SMEs’ Sustainability for Indonesia Context: A Literature Review
maria eugenia hastuti,
Universitas Surabaya,
Indonesia
Abstract views: 17
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THE EFFECT OF BUDGET TRANSPARENCY, PUBLIC ACCOUNTABILITY, AND THE GOVERNMENT INTERNAL CONTROL SYSTEM ON LOCAL OWN-SOURCE REVENUE EFFECTIVENESS: EVIDENCE FROM REGENCY/CITY GOVERNMENTS IN EAST JAVA, 2022-2025
Mohammad Ghofirin,
Universitas Nahdlatul Ulama Surabaya,
Indonesia Dina Anggraeni Susesti,
Universitas Nahdlatul Ulama Surabaya,
Indonesia Endah Tri Wahyuningtyas,
Universitas Nahdlatul Ulama Surabaya,
Indonesia
Abstract views: 29
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Determinants of Tax Avoidance in Indonesian Banking: The Role of Leverage, Profitability, and Asset Efficiency
Akhmad Verdiansah,
Universitas Terbuka,
Indonesia Urwawuska Ladini,
Indonesia
Abstract views: 65
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Legitimacy Strategies in Indonesian State-Owned Banks: SDG Disclosure and Earnings Management across the Pre- and Post-PSAK 71 Periods
Agus Supriyatno,
Universitas Cendekia Abditama,
Indonesia
Abstract views: 41
