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: 284
,
PDF downloads: 33
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The Influence of Capital Structure, ESG Disclosure, Cash Holding on Firm Value in The Energy Sector
Shinta Kusumastuti Shinta,
Universitas Trisakti,
Indonesia Kania Iswara Kania,
Universitas Trisakti,
Indonesia Harti Budi Yanti Harti,
Universitas Trisakti,
Indonesia 16-27
Abstract views: 428
, PDF downloads: 30
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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 for the Period 2021-2024
Rahmi Rahmi,
Universitas Tanjungpura,
Indonesia 28-41
Abstract views: 160
, PDF downloads: 54
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The Direction of SMEs’ Sustainability for Indonesia Context: A Literature Review
Maria Eugenia Hastuti,
Universitas Surabaya,
Indonesia 44-58
Abstract views: 102
, PDF downloads: 14
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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 59-74
Abstract views: 224
, PDF downloads: 16
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Digital Marketing and Digital Financial Capabilities in Strengthening MSME Resilience: A Case Study of UD. Andalan Jaya
Fitriya Andriyani,
Politeknik Negeri Jember,
Indonesia Muhammad Bahanan,
Politeknik Negeri Jember,
Indonesia Imam Abrori,
Politeknik Negeri Jember,
Indonesia Nur Afni Rachman,
Politeknik Negeri Jember,
Indonesia Amalia Malik,
Politeknik Negeri Jember,
Indonesia
Abstract views: 36
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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: 424
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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: 238
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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: 33
, PDF downloads: 20
