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 2" by the Minister of Research and Technology / Head of the National Research and Innovation Agency: 177/E/KPT/2024 PERIOD: 2024-2028
DOI Prefix
10.29303/akurasi
Subject
Accounting
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 7 No 2 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2024

DOI: https://doi.org/10.29303/akurasi.v7i2

Published: 2024-12-26

THE EFFECT OF THE BOARD OF DIRECTORS ON FIRM PERFORMANCE: THE MODERATING ROLE OF FAMILY OWNERSHIP

  Mas Tifanny Virdausy Salhami, Armadani Armadani | Page : 257 - 274

DOI: https://doi.org/10.29303/akurasi.v7i2   | Published: 2024-12-25
  Abstract views: 61 times   PDF downloads: 43 times

THE IMPLICATIONS OF SUSTAINABILITY & CLIMATE-RELATED REPORTING, ESG RISK, AND GREEN ACCOUNTING IN ACHIEVING SUSTAINABLE GROWTH

  Siti Nur Annisa, Ayunita Ajengtiyas Saputri Mashuri | Page : 275 - 290

DOI: https://doi.org/10.29303/akurasi.v7i2   | Published: 2024-12-25
  Abstract views: 95 times   PDF downloads: 70 times

APAKAH KUALITAS AUDIT MEMODERASI PENGARUH FIRM SIZE DAN COMPANY GROWTH PADA INCOME SMOOTHING?

  Imam Arifin, Bambang Wicaksono, Oktavima Wisdaningrum | Page : 291 - 308

DOI: https://doi.org/10.29303/akurasi.v7i2   | Published: 2024-12-25
  Abstract views: 47 times   PDF downloads: 36 times

ANALISIS REAKSI PASAR TERHADAP PENGUMUMAN BISNIS INDONESIA CORPORATE SOCIAL RESPONSIBILITY AWARD (BISRA) DAN DAMPAKNYA PADA ABNORMAL RETURN ANTAR SEKTOR INDUSTRI

  Susilo Budi Darmawan, Lisa Martiah Nila Puspita | Page : 309 - 330

DOI: https://doi.org/10.29303/akurasi.v7i2   | Published: 2024-12-25
  Abstract views: 67 times   PDF downloads: 31 times

MEDIASI KOMITMEN KEBERLANJUTAN DALAM PENGARUH REPUTASI DAN BUDAYA PERUSAHAAN TERHADAP KUALITAS LAPORAN KEBERLANJUTAN

  Olivia Maharani Ardhia, Umi Muawanah, Djuni Farhan | Page : 331 – 350

DOI: https://doi.org/10.29303/akurasi.v7i2   | Published: 2024-12-25
  Abstract views: 66 times   PDF downloads: 33 times

IMPLEMENTATION OF ACCOUNTING STANDARDS FROM THE PERSPECTIVE OF MICRO, SMALL AND MEDIUM ENTERPRISES

  Hidayati Nasrah, Ikhwani Ratna | Page : 351 - 366

DOI: https://doi.org/10.29303/akurasi.v7i2   | Published: 2024-12-25
  Abstract views: 45 times   PDF downloads: 30 times

PENGARUH DETERMINAN FRAUD HEXAGON THEORY DALAM MENDETEKSI FRAUDULENT FINANCIAL STATEMENT

  Hana Pradipta Puspitasari, Puji Harto | Page : 361- 382

DOI: https://doi.org/10.29303/akurasi.v7i2   | Published: 2024-12-25
  Abstract views: 87 times   PDF downloads: 41 times

PENGARUH SPIP DAN TRANSPARANSI TERHADAP AKUNTABILITAS KINERJA PEMERINTAH DAERAH: APAKAH CHANGE MANAGEMENT DAN PERGANTIAN KEPEMIMPINAN MAMPU MEMODERASI?

  Selly Puspita Sari, Fauzan Fuadi | Page : 383 - 406

DOI: https://doi.org/10.29303/akurasi.v7i2   | Published: 2024-12-25
  Abstract views: 49 times   PDF downloads: 37 times

PENGUNGKAPAN EMISI KARBON UNTUK MENINGKATKAN NILAI PERUSAHAAN: APAKAH KINERJA KEUANGAN MAMPU MEMODERASI?

  Aning Fitriana, Destin Alfianika Maharani, Shela Rizqi Amelia, Lia Widya Pangestika | Page : 407 - 420

DOI: https://doi.org/10.29303/akurasi.v7i2   | Published: 2024-12-26
  Abstract views: 108 times   PDF downloads: 55 times

PERAN PROFITABILITAS SEBAGAI PEMODERASI DETERMINAN FINANCIAL DISTRESS PERUSAHAAN PERTAMBANGAN

  Ni Luh Putu Widhiastuti, I Gusti Agung Arista Pradnyani | Page : 421 - 442

DOI: https://doi.org/10.29303/akurasi.v7i2   | Published: 2024-12-26
  Abstract views: 48 times   PDF downloads: 34 times

THE ROLE OF INDEPENDENT BOARD OF COMMISSIONERS: A STUDY OWNERSHIP ON ESG DISCLOSURE

ESG Disclosure

  Ari Susanto, Novita Novita; Imam Nurcahyo Fambudi | Page : 443 - 462

DOI: https://doi.org/10.29303/akurasi.v7i2   | Published: 2024-12-26
  Abstract views: 39 times   PDF downloads: 20 times

DETERMINANTS OF FINANCIAL PERFORMANCE EVALUATION IN SMALL AND MEDIUM ENTERPRISES

  Amir Hamzah, Teti Rahmawati, Chintia Fitriani, Yudi Febriansyah | Page : 463 - 486

DOI: https://doi.org/10.29303/akurasi.v7i2   | Published: 2024-12-26
  Abstract views: 61 times   PDF downloads: 40 times

BALANCING RISK AND INCENTIVES: INTEGRATING MRG INTO FIXED PAYMENT MECHANISMS ON HOSPITAL PPP STRUCTURES

  Anton Abdul Fatah, Roihans Muhammad Iqbal | Page : 487 - 506

DOI: https://doi.org/10.29303/akurasi.v7i2   | Published: 2024-12-26
  Abstract views: 36 times   PDF downloads: 22 times

CASH WAQF LINK SUKUK COLLECTION: EXPLORING INTENTIONS, OBSTACLES, SOLUTIONS, AND STRATEGIES FOR INSTITUTIONAL WAQIFS

  Erny Arianty, Syanni Yustiani, Rizqi Haniyah, Iqbal Balative | Page : 507 - 528

DOI: https://doi.org/10.29303/akurasi.v7i2   | Published: 2024-12-26
  Abstract views: 51 times   PDF downloads: 24 times

UNVEILING THE FUTURE OF ARTIFICIAL INTELLIGENCE TECHNOLOGY: IS THE ACCOUNTANT GENERATION READY?

  Elga Yulindisti, Ardimansyah Ardimansyah, Fiqih Yusril Mahendra, Rafles Ginting | Page : 529 - 546

DOI: https://doi.org/10.29303/akurasi.v7i2   | Published: 2024-12-26
  Abstract views: 120 times   PDF downloads: 54 times

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