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 249-281
Abstract views: 10
,
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 283-300
Abstract views: 15
, PDF downloads: 7
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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 301-316
Abstract views: 9
, PDF downloads: 5
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Exploring the Nonlinear Effects of Sustainable Energy on CO2 Emissions: The Role of Human Resources
Savitri Savitri,
International Trade Study Program, Universitas Bhinneka Nusantara, Malang,
Indonesia Dedy Ary Purnomo,
International Trade Study Program, Universitas Bhinneka Nusantara, Malang,
Indonesia Yosart Adi Suyoso,
International Trade Study Program, Universitas Bhinneka Nusantara, Malang,
Indonesia Ifan Setia Fauzi,
International Trade Study Program, Universitas Bhinneka Nusantara, Malang,
Indonesia 257-272
Abstract views: 8
, PDF downloads: 7
