Vol. 14 No. 02 (2026): AKUNESA (Januari 2026)

Artikel

• Determinants of Accounting Students’ Interest in Public Accounting Careers: The Roles of Financial Rewards, Professional Training, and Recognition

  Steffie Grace Angeline Br Ginting,  Universitas Kristen Maranatha,  Indonesia

  Vinny Stephanie Hidayat,  Universitas Kristen Maranatha,  Indonesia

  155-166

  DOI : https://doi.org/10.26740/akunesa.v14n02.p155-166
  Abstract views: 197 , PDF downloads: 82

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• The Effect of Financial Literacy and Financial Inclusion on the Use of Fintech (Paylater) by Shopee Paylater Users

  Devi Oktavia Azahra,  Universitas Nahdlatul Ulama Surabaya,  Indonesia

  Hidayatul Khusnah,  Universitas Nahdlatul Ulama Surabaya,  Indonesia

  167-175

  DOI : https://doi.org/10.26740/akunesa.v14n02.p167-175
  Abstract views: 154 , PDF downloads: 46

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• Tax Avoidance: The Moderating Role of Profitability

  Putri Widyaningrum,  Accounting Study Programme, Faculty of Economics and Business, Universitas Hayam Wuruk Perbanas,  Indonesia

  Indah Hapsari,  Accounting Study Programme, Faculty of Economics and Business, Universitas Hayam Wuruk Perbanas,  Indonesia

  176-184

  DOI : https://doi.org/10.26740/akunesa.v14n02.p176-184
  Abstract views: 183 , PDF downloads: 63

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• The Effect of 2024 Presidential Election Announcement on Stock Abnormal Return in Energy and Consumer Non-Cyclical Sectors

  Janssen Evan Sugiono,  Accounting Study Programme, Faculty of Management and Business, Universitas Ciputra, Surabaya, ,  Indonesia

  Cliff Kohardinata,  Accounting Study Programme, Faculty of Management and Business, Universitas Ciputra, Surabaya, ,  Indonesia

  185-194

  DOI : https://doi.org/10.26740/akunesa.v14n02.p185-194
  Abstract views: 319 , PDF downloads: 45

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• Anticipating Technological Unemployment among Accounting Students in the AI Era

  Meiliana Suparman,  Department of Accounting, Faculty of Business and Management, Universitas Internasional Batam,  Indonesia

  Susi Meriyani,  Department of Accounting, Faculty of Business and Management, Universitas Internasional Batam,  Indonesia

  Singgih Bayu Indra Hermawan,  Department of Accounting, Faculty of Business and Management, Universitas Internasional Batam,  Indonesia

  Evi Octavia,  Department of Accounting, Faculty of Economics and Business, Universitas Widyatama,  Indonesia

  Khomsiyah,  Department of Accounting, Faculty of Economics and Business, Universitas Trisakti,  Indonesia

  Wirawan Endro Dwi Radianto,  Department of Accounting, Faculty of Business and Management, Universitas Ciputra,  Indonesia

  Yuana Jatu Nilawati,  Department of Accounting, Faculty of Economics and Business, Universitas Trisakti,  Indonesia

  195-204

  DOI : https://doi.org/10.26740/akunesa.v14n02.p195-204
  Abstract views: 267 , PDF downloads: 86

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• Integrating Live Gifting Psychology and Behavioral Accounting: Internal Control and Financial Reporting Implications for Virtual Assets

  Aulia Rahmadiani Negoro,  Universitas Jember,  Indonesia

  Ahmad Ainul Yaqin,  Institut Teknologi Pembangunan Surabaya,  Indonesia

  Noor Bekti Negoro,  UIN Syarif Hidayatullah Jakarta,  Indonesia

  204-212

  DOI : https://doi.org/10.26740/akunesa.v14n02.p204-212
  Abstract views: 213 , PDF downloads: 35

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• The Role of CEO Characteristics in ESG Risk Assessment: Empirical Evidence from the ESGQ 45 IDX KEHATI Index

  Ade Yuniati,  Faculty of Economics and Business, University of Palangka Raya,  Indonesia

  213-219

  DOI : https://doi.org/10.26740/akunesa.v14n02.p213-219
  Abstract views: 161 , PDF downloads: 46

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• Academic Fraud: Fraud Hexagon Perspective and Artificial Intelligence

  Dian Oktarina,  Department of Accounting, Faculty of Economics and Business, Universitas Hayam Wuruk Perbanas,  Indonesia

  Natasha Savitri,  Department of Accounting, Faculty of Economics and Business, Universitas Hayam Wuruk Perbanas,  Indonesia

  230-241

  DOI : https://doi.org/10.26740/akunesa.v14n02.p230-241
  Abstract views: 74 , PDF downloads: 56

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• Degree of Sustainability Maturity SME’s Based on Demographic and Spirituality

  I Putu Deddy Samtika Putra,  Faculty of Economics, Business, and Tourism, Universitas Hindu Indonesia,  Indonesia

  I Putu Fery Karyada,  Faculty of Economics, Business, and Tourism, Universitas Hindu Indonesia,  Indonesia

  Ni Komang Sumadi,  Faculty of Economics, Business, and Tourism, Universitas Hindu Indonesia,  Indonesia

  I Wayan Budi Satria,  Faculty of Economics, Business, and Tourism, Universitas Hindu Indonesia,  Indonesia

  Rai Dwi Andayani W.,  Faculty of Economics, Business, and Tourism, Universitas Hindu Indonesia,  Indonesia

  220-229

  DOI : https://doi.org/10.26740/akunesa.v14n02.p220-229
  Abstract views: 71 , PDF downloads: 22

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• Digital Marketing Strategies to Boost Brand Awarness at Depo Air Biru Surabaya

  Sandra Widyanti,  Master of Management Study Program, Universitas Negeri Surabaya,  Indonesia

  Sri Setyo Iriani,  Master of Management Study Program, Universitas Negeri Surabaya,  Indonesia

  Yessy Artanti,  Master of Management Study Program, Universitas Negeri Surabaya,  Indonesia

  242-247

  DOI : https://doi.org/10.26740/akunesa.v14n02.p242-247
  Abstract views: 69 , PDF downloads: 19

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