Vol. 13 No. 3 (2025): AKUNESA (Mei 2025)

Artikel

• The Scrutinizing The Change in Basic Rate Policy of Value-Added Tax in Indonesia

  Muhammad Irvan,  Faculty of Administrative Science, Universitas Indonesia,  Indonesia

  Haula Rosdiana,  Faculty of Administrative Science, Universitas Indonesia,  Indonesia

  245-250

  DOI : https://doi.org/10.26740/akunesa.v13n3.p245-250
  Abstract views: 547 , PDF downloads: 422

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• Analysis of the Implementation of Value Added Tax on Goods and Services at PT ACACIA IT Service Indonesia

  Gisti Riza Adistie,  Universitas Dr. Soetomo,  Indonesia

  Jovi Iristian,  Universitas Dr. Soetomo,  Indonesia

  Citra Instan Sari,  Universitas Dr. Soetomo,  Indonesia

  251-259

  DOI : https://doi.org/10.26740/akunesa.v13n3.p251-259
  Abstract views: 444 , PDF downloads: 272

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• How Does Audit Report Lag Mediate Solvency And Audit Committee On Financial Statement Integrity?

  Fitri Fatmawati,  Universitas Muhammadiyah Gresik, Kab Gresik,  Indonesia

  Anwar Hariyono,  Universitas Muhammadiyah Gresik, Kab Gresik ,  Indonesia

  260-275

  DOI : https://doi.org/10.26740/akunesa.v13n3.p260-275
  Abstract views: 1176 , PDF downloads: 402

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• The Effect of Green Accounting, Leverage and Environmental Performance on Firm Value with Profitability as a Moderating Variable (Empirical Study on Non-Cyclicals and Energy Consumer Sector Companies on the IDX in 2020-2023)

  Firza Octavia A,  Program Studi Akuntansi, Universitas Islam Negeri Maulana Malik Ibrahim Malang,  Indonesia

  Novi Lailiyul Wafiroh,  Program Studi Akuntansi, Universitas Islam Negeri Maulana Malik Ibrahim Malang,  Indonesia

  284-296

  DOI : https://doi.org/10.26740/akunesa.v13n3.p284-296
  Abstract views: 1599 , PDF downloads: 843

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• An Exploratory on The Financial Report Submission Timeliness and its Relation to The Internal and External Factors of The Companies with Special Notations on The IDX

  Muhammad Maslakul Firdaus,  Accounting Study Programme, Faculty of Economics, Universitas Brawijaya,  Indonesia

  Muhammad Dimar Alam,  Accounting Study Programme, Faculty of Economics, Universitas Brawijaya,  Indonesia

  297-307

  DOI : https://doi.org/10.26740/akunesa.v13n3.p297-307
  Abstract views: 727 , PDF downloads: 209

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• The Comparative Study of Website-Based SDGs Disclosure by Provincial Governments in Indonesia

  Tiyas Kurnia Sari,  Departemen Akuntansi, Universitas Islam Indonesia,Yogyakarta,  Indonesia

  308-316

  DOI : https://doi.org/10.26740/akunesa.v13n3.p308-316
  Abstract views: 937 , PDF downloads: 516

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• Can Forensic Accounting as a ‘Science’ Prevent Fraud?; Implications for the Undergraduate Accounting Curriculum in Indonesia

  Achmad Maulidi,  Jurusan Akuntansi, Universitas Surabaya,  Indonesia

  Muhammad Wisnu Girindratama,  Jurusan Akuntansi, Universitas Surabaya,  Indonesia

  Hari Hananto,  Jurusan Akuntansi, Universitas Surabaya,  Indonesia

  317-323

  DOI : https://doi.org/10.26740/akunesa.v13n3.p317-323
  Abstract views: 739 , PDF downloads: 354

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• The Implementation of Village Digitalization Through Application OpenSID for Quality and Quality Improvement Public Service

  Abd. Rohman Taufik,  Universitas PGRI Madiuan,  Indonesia

  324-335

  DOI : https://doi.org/10.26740/akunesa.v13n3.p324-335
  Abstract views: 452 , PDF downloads: 201

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• The Determinants of Motor Vehicle Tax Compliance

  Dian Oktarina,  Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Hayam Wuruk Perbanas,  Indonesia

  Alifia Andita Maulidya,  Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Hayam Wuruk Perbanas,  Indonesia

  336-347

  DOI : https://doi.org/10.26740/akunesa.v13n3.p336-347
  Abstract views: 786 , PDF downloads: 529

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• Contribution of Tax Volunteers in Implementing E-Filling to Increase Compliant Attitudes among Taxpayers in the Magelang City Area

  Ari Nurul Fatimah Nurul,  Accounting Study Programme, Universitas Tidar,  Indonesia

  Diah Agustina Prihastiwi,  Accounting Study Programme, Universitas Tidar,  Indonesia

  Atika .,  Accounting Study Programme, Universitas Tidar,  Indonesia

  348-357

  DOI : https://doi.org/10.26740/akunesa.v13n3.p348-357
  Abstract views: 536 , PDF downloads: 242

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