Vol. 14 No. 1 (2025): AKUNESA (September 2025)

Artikel

• Analysis of Factors Influencing Corporate Social Responsibility Disclosure moderated by Profitability in Energy Companies

  Euriver Zega,  Universitas Batam,  Indonesia

  Bambang Satriawan,  Universitas Batam,  Indonesia

  Robin,  Universitas Batam,  Indonesia

  122-132

  
  Abstract views: 322 , PDF downloads: 226

  • PDF

• Improving Tax Compliance Through E-Filing as a Moderating Variable

  Beni Hartono,  Universitas Batam,  Indonesia

  R.A. Widyanti Diah Lestari,  Indonesia

  112-121

  
  Abstract views: 134 , PDF downloads: 199

  • PDF

• The Influence of Financial Performance and Macroeconomic Factors on Price to Book Value in Property and Real estate Companies in Indonesia

  Abet Alpha Pardede,  Fakultas Ekonomi dan Bisnis Universitas Batam,  Indonesia

  R.A. Widyanti Diah Lestari,  Fakultas Ekonomi dan Bisnis Universitas Batam,  Indonesia

  Nolla Puspita Dewi,  Fakultas Ekonomi dan Bisnis Universitas Batam,  Indonesia

  Sumantri,  Fakultas Ekonomi dan Bisnis Universitas Batam,  Indonesia

  133-142

  
  Abstract views: 356 , PDF downloads: 214

  • PDF

• Realize Sustainable Corporate Values: Integration of Green Accounting, Corporate Social Responsibility, and Profitability with Good Corporate Governance as A Moderation

  Dina Rahayu,  Faculty of Economics & Business, Master of Accounting, Batam University ,  Indonesia

  R.A Widyanti Diah Lestari,  Faculty of Economics & Business, Master of Accounting, Batam University ,  Indonesia

  Sumantri,  Faculty of Economics & Business, Master of Accounting, Batam University ,  Indonesia

  143-154

  DOI : https://doi.org/10.26740/akunesa.v14n1.p143-154
  Abstract views: 522 , PDF downloads: 315

  • PDF

• Quality Drivers of Local Government Financial Reports: Examamining the Moderating Role of Information Technology in Bintan Regency

  Giantoro Rudiman,  Universitas Batam,  Indonesia

  Chablullah Wibisono,  Universitas Batam,  Indonesia

  Bambang Satriawan,  Universitas Batam,  Indonesia

  R.A Widyanti Diah Lestari,  Universitas Batam,  Indonesia

  Adi Budiarso,  Universitas Batam,  Indonesia

  97-111

  
  Abstract views: 250 , PDF downloads: 204

  • PDF

• The Implementation of Green Accounting in Fish Canning Factories in Pengambengan Village, Jembrana Regency

  Pipin Sephia,  Universitas Jember,  Indonesia

  Titin Kartini,  Universitas Jember,  Indonesia

  Tiara Tiara,  Universitas Jember,  Indonesia

  1-10

  DOI : https://doi.org/10.26740/akunesa.v14n1.p1-10
  Abstract views: 297 , PDF downloads: 148

  • PDF

• The Influence of Intellectual Capital, Environmental Costs, and Environmental Performance of The Value of Manufacturing Companies Listed on Indonesian Stock Exchange

  Yana Ulfah,  Department of Accounting, Mulawarman University,  Indonesia

  Alan Smith Purba,  Department of Accounting, Mulawarman University,  Indonesia

  Serli Amanda Putri,  Department of Accounting, Mulawarman University,  Indonesia

  11-22

  DOI : https://doi.org/10.26740/akunesa.v14n1.p11-22
  Abstract views: 473 , PDF downloads: 186

  • PDF

• The Influence of Zakat, Islamic Corporate Social Responsibility (ICSR), The Sharia Supervisory Board, and The Audit Committe On The Financial Performance of Islamic Commercial Banks in Indonesia

  Nurul Hafizza,  Accounting Study Program, Maulana Malik Ibrahim State Islamic University of Malang,  Indonesia

  Nawirah Nawirah,  Accounting Study Program, Maulana Malik Ibrahim State Islamic University of Malang,  Indonesia

  23-30

  DOI : https://doi.org/10.26740/akunesa.v14n1.p23-30
  Abstract views: 615 , PDF downloads: 140

  • PDF

• Audit Delays Before and During the Pandemic: Are Financial Distress and Profitability Important?

  Nella Juwita Tarekar,  Fakultas Ekonomi, Universitas Negeri Surabaya,  Indonesia

  Aisyaturrahmi Aisyaturrahmi,  Accounting Programme, Faculty of Economics & Business, Universitas Negeri Surabaya,  Indonesia

  31-43

  DOI : https://doi.org/10.26740/akunesa.v14n1.p31-43
  Abstract views: 509 , PDF downloads: 210

  • PDF

• The Influence of Political Connections on Tax Avoidance with Institutional Ownership Structure as a Moderation

  Kristianto Tricahya Prabowo,  Politeknik Negeri Tanah Laut,  Indonesia

  Anindya Ratna Kartika Hady,  Politeknik Negeri Tanah Laut,  Indonesia

  Janitra Prabowo,  Politeknik Negeri Tanah Laut,  Indonesia

  44-48

  DOI : https://doi.org/10.26740/akunesa.v14n1.p44-48
  Abstract views: 365 , PDF downloads: 172

  • PDF

• The Effect of Financial Performance on Audit Delay: A Case Study of Non Cyclical Companies Listed on The IDX

  Dina Anggraeni Suseti,  Accounting Department, Universitas Nahdlatul Ulama Surabaya,  Indonesia

  Endah Tri Wahyuningtyas,  Accounting Department, Universitas Nahdlatul Ulama Surabaya,  Indonesia

  49-53

  DOI : https://doi.org/10.26740/akunesa.v14n1.p49-53
  Abstract views: 633 , PDF downloads: 273

  • PDF

• Enhancing Corporate Value Through Sustainability: The Role of Carbon Emission Disclosure, Green Accounting, and Environmental Performance in the Basic Materials Sector

  Nadhira Nuril Maushufi,  Universitas Pembangunan Nasional Veteran Jawa Timur,  Indonesia

  Astrini Aning Widoretno,  Universitas Pembangunan Nasional Veteran Jawa Timur,  Indonesia

  54-64

  DOI : https://doi.org/10.26740/akunesa.v14n1.p54-64
  Abstract views: 1000 , PDF downloads: 299

  • PDF

• Human Resources Accounting as Human Capital at PT. PAL Indonesia (Persero)

  Riska Indah Suci Harini,  Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya,  Indonesia

  Ikhsan Budi Raharjo,  Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya,  Indonesia

  Maswar Patuh Priyadi,  Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya,  Indonesia

  65-75

  DOI : https://doi.org/10.26740/akunesa.v14n1.p65-75
  Abstract views: 368 , PDF downloads: 137

  • PDF

• Symbolic Systems or Real Solutions? Examining the Gap Between Digital Transparency and Corruption Prevention in Surabaya

  Novinda Kurnia Ichsanti,  Accounting Department, Universitas Airlangga,  Indonesia

  76-86

  DOI : https://doi.org/10.26740/akunesa.v14n1.p76-86
  Abstract views: 265 , PDF downloads: 185

  • PDF

• The Effect of Net Interest Margin, Fee-Based Income, and Operating Expenses on Profitability in Banking Subsector Companies for the 2022-2024 Period

  Natazya Deska Dila,  Faculty of Economics and Business, Universitas Tanjungpura Pontianak,  Indonesia

  Angga Permadi Karpriana ,  Faculty of Economics and Business, Universitas Tanjungpura Pontianak,  Indonesia

  87-96

  
  Abstract views: 766 , PDF downloads: 422

  • PDF