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. 14 No. 03 (2026): AKUNESA (May 2026)
Published:
2026-05-12
Artikel
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How Intellectual Capital and Governance Shape Firm Performance: Evidence from Indonesia’s Energy Sector
Diah Sulistiani,
Universitas Muhammadiyah Semarang,
Indonesia Nurcahyono,
Universitas Muhammadiyah Semarang,
Indonesia R Ery Wibowo Agung Santosa,
Universitas Muhammadiyah Semarang,
Indonesia 249-265
Abstract views: 68
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PDF downloads: 2
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Determinants of Going Concern Audit Opinion Acceptance in Property and Real Estate Companies on the Indonesia Stock Exchange (IDX)
I Made Arya Wirasena,
Universitas Negeri Surabaya,
Indonesia Merlyana Dwinda Yanthi,
Universitas Negeri Surabaya,
Indonesia 267-284
Abstract views: 75
, PDF downloads: 1
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The Effect of Accounting Perception, Business Scale and Business Duration on the Preparation of MSME Financial Statements
Tiara Maulia,
Universitas Buana Perjuangan Karawang,
Indonesia Puji Isyanto,
Universitas Buana Perjuangan Karawang,
Indonesia Devi Astriani,
Universitas Buana Perjuangan Karawang,
Indonesia 285-300
Abstract views: 47
, PDF downloads: 3
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Transparency and Firm Performance: The Influence of Earnings Quality and CSR under Dividend Policy Moderation
Siti Noer Afifah,
UIN Malang,
Indonesia Dyah Febriantina Istiqomah ,
UIN Maulana Malik Ibrahim Malang,
Indonesia 301-315
Abstract views: 23
, PDF downloads: 2
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The Impact of Green Accounting, Independent Commissioners, Environmental Performance, and Firm Size on Financial Performance: Evidence from Indonesia’s Energy and Basic Materials Sector
Dwi Hidayatul Khamaliya,
Universitas Hayam Wuruk,
Indonesia Rezza Arlinda Sarwendhi,
Universitas Hayam Wuruk Surabaya,
Indonesia Agustina Ratna Dwiati,
Universitas Hayam Wuruk, ,
Indonesia Diyah Pujiati,
Universitas Hayam Wuruk,
Indonesia Dewi Murdiawati,
Universitas Hayam Wuruk,
Indonesia 317-330
Abstract views: 18
, PDF downloads: 2
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How Does Financial Literacy Mediate the Relationship Between Tax Knowledge, Ethnicity Issue, and Trust in Government on Tax Compliance?
Berlina Hidayati,
Universitas Terbuka,
Indonesia 331-352
Abstract views: 15
, PDF downloads: 3
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Internal Determinants of Tax Planning: The Mediating Role of Transfer Pricing in Industrial Firms
Molkend Siringoringo,
Universitas Horizon,
Indonesia Daulat Freddy,
Universitas Horizon Indonesia,
Indonesia 353-367
Abstract views: 13
, PDF downloads: 2
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The Effect of Independent Commissioners, Audit Committee Activities, and Firm Complexity on Audit Fee in Banks
Muhammad Nur Maftuh Ihsan,
Universitas Pembangunan Nasional Veteran Jawa Timur,
Indonesia Rizdina Azmiyanti,
Universitas Pembangunan Nasional Veteran Jawa Timur,
Indonesia 369-382
Abstract views: 10
, PDF downloads: 1
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Determinants of Internal Audit Efficacy: Evaluating the Impact of Auditor Experience, Control Robustness, Executive Backing, and Inter-Auditor Synergy
Kristianto Tricahya Prabowo,
Politeknik Negeri Tanah Laut,
Indonesia Anindya Ratna Kartika Hady,
Politeknik Negeri Tanah Laut,
Indonesia Rahmatullah Alfikri,
Politeknik Negeri Tanah Laut,
Indonesia M Bastian,
Politeknik Negeri Tanah Laut,
Indonesia 383-393
Abstract views: 9
, PDF downloads: 1
