Title
Jurnal Studi Akuntansi dan Keuangan
Initials
AKURASI
Website
https://akurasi.unram.ac.id/index.php/akurasi
ISSN
2720-9067 (print), 2685-1059 (online)
Accreditated
"Sinta 3" by the Minister of Research and Technology / Head of the National Research and Innovation Agency: 148/M/KPT/2020 PERIOD: 2020-2024
DOI Prefix
10.29303/akurasi
Subject
Learning, Teacher and Student in Education
Frequency
Biannual
Language
English (EN), Indonesian (ID)
Indexed at
Sinta, Garuda, BASE, OneSearch, Crossref, etc.
Citation
Google Scholar
OAI
http://akurasi.unram.ac.id/index.php/akurasi/oai

Jurnal Studi Akuntansi dan Keuangan is a scientific journal published by the Faculty of Economics and Business, University of Mataram. The journal is published regularly twice a year in June (January-June period) and December (July-December period). Journals are published as a medium for communicating and disseminating the results of empirical research in accounting and finance which can contribute to the development of practice and enrich the accounting literature.

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Vol 6 No 1 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, June 2023

DOI: https://doi.org/10.29303/akurasi.v6i1

Published: 2023-06-27

MOTIF KECENDERUNGAN PERILAKU FRAUD ASN: PERSPEKTIF FRAUD DIAMOND THEORY

  Paramita Budirahayu, David Adechandra Asedica Pesudo | Page : 1-6

DOI: https://doi.org/10.29303/akurasi.v6i1   | Published: 2023-06-27
  Abstract views: 301 times   PDF downloads: 434 times

APAKAH CORPORATE GOVERNANCE DAN FINANCIAL PERFORMANCE DAPAT MEMODERASI PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP FIRM VALUE?

  Vanessa Natalie, Rizky Eriandani, Felizia Arni Rudiawarni | Page : 17-32

DOI: https://doi.org/10.29303/akurasi.v6i1   | Published: 2023-06-27
  Abstract views: 245 times   PDF downloads: 405 times

APAKAH KARAKTERISTIK PERUSAHAAN DAN ATRIBUT AUDIT MEMENGARUHI TAX AVOIDANCE?

  Handika Kusumadani, Deasy Ariyanti Rahayuningsih | Page : 55-72

DOI: https://doi.org/10.29303/akurasi.v6i1   | Published: 2023-06-27
  Abstract views: 261 times   PDF downloads: 395 times

PERAN REPUTASI PERUSAHAAN SEBAGAI PEMEDIASI PADA PENGARUH PENGUNGKAPAN WEBSITE CSR TERHADAP KINERJA BISNIS PERUSAHAAN

  Nabila Azzahra, Erna Widiastuty | Page : 33-54

DOI: https://doi.org/10.29303/akurasi.v6i1   | Published: 2023-06-27
  Abstract views: 238 times   PDF downloads: 326 times

MOTIVASI KEPUTUSAN RESTRUKTURISASI KREDIT PADA MASA PANDEMI COVID-19

  Nur Diana, Elvia R. Shauki | Page : 73-94

DOI: https://doi.org/10.29303/akurasi.v6i1   | Published: 2023-06-27
  Abstract views: 126 times   PDF downloads: 218 times

APAKAH RASIO KEUANGAN DAPAT MEMPREDIKSI KONDISI FINANCIAL DISTRESS PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA?

  Ranti Ekslesia, Evi Maria | Page : 95-108

DOI: https://doi.org/10.29303/akurasi.v6i1   | Published: 2023-06-27
  Abstract views: 240 times   PDF downloads: 396 times

DETERMINAN KINERJA KEUANGAN PEMERINTAH DAERAH

  Amin Insani, Sri Rahayu, Misni Erwati | Page : 109-125

DOI: https://doi.org/10.29303/akurasi.v6i1   | Published: 2023-06-27
  Abstract views: 275 times   PDF downloads: 368 times

THE ROLE OF AUDIT QUALITY ON THE DETERMINANTS OF AUDITOR PERFORMANCE

  Lulu Akmal Nabila, Harry Budiantoro, Kanaya Lapae | Page : 126-138

DOI: https://doi.org/10.29303/akurasi.v6i1   | Published: 2023-06-27
  Abstract views: 156 times   PDF downloads: 234 times

DETERMINAN KESEJAHTERAAN MASYARAKAT DESA DALAM SEWINDU DANA DESA

  Nurhidayati Nurhidayati | Page : 139-156

DOI: https://doi.org/10.29303/akurasi.v6i1   | Published: 2023-06-27
  Abstract views: 253 times   PDF downloads: 317 times

DETERMINAN PROBABILITY OF DEFAULT DALAM PERHITUNGAN EXPECTED CREDIT LOSS PERBANKAN

  Ary Daniel Hartanto, Herlin Tundjung Setijaningsih | Page : 157-176

DOI: https://doi.org/10.29303/akurasi.v6i1   | Published: 2023-06-27
  Abstract views: 201 times   PDF downloads: 369 times

PENGUATAN TATA KELOLA KEUANGAN DAERAH BERDASARKAN HASIL INDEKS PENGELOLAAN KEUANGAN DAERAH

  Khoirunnisa Hasna Nuzulia Yusmina Khoirunnisa, Dodik Siswantoro | Page : 157-180

DOI: https://doi.org/10.29303/akurasi.v6i1   | Published: 2023-06-27
  Abstract views: 174 times   PDF downloads: 312 times

THE MODERATING ROLE OF THE GOVERNMENT INTERNAL CONTROL SYSTEM ON FACTORS INFLUENCING THE QUALITY OF LOCAL GOVERNMENT FINANCIAL REPORTS

  Asyafiah Putri, Binsar H. Simanjuntak | Page : 181-198

DOI: https://doi.org/10.29303/akurasi.v6i1   | Published: 2023-06-27
  Abstract views: 107 times   PDF downloads: 216 times

EFEKTIVITAS PENERAPAN SISTEM FAKTUR PAJAK ELEKTRONIK SEBAGAI UPAYA PENCEGAHAN FAKTUR PAJAK FIKTIF: PERSPEKTIF REGULATOR

  Andika Galih Permana, Nanda Ayu Wijayanti | Page : 199-214

DOI: https://doi.org/10.29303/akurasi.v6i1   | Published: 2023-06-27
  Abstract views: 251 times   PDF downloads: 425 times

MENDETEKSI KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN TEORI FRAUD HEXAGON

  Annisa Nurbaiti , Azka Arthami | Page : 215-228

DOI: https://doi.org/10.29303/akurasi.v6i1   | Published: 2023-06-27
  Abstract views: 473 times   PDF downloads: 571 times

PERAN MODERASI INDIKATOR MAKROEKONOMI PADA FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN

  Azizah, Hermanto Siregar, Hendro Sasongko | Page : 229-252

DOI: https://doi.org/10.29303/akurasi.v6i1   | Published: 2023-06-27
  Abstract views: 164 times   PDF downloads: 262 times

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