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
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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The Journal have been indexed by:

Vol 6 No 2 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, December 2023

DOI: https://doi.org/10.29303/akurasi.v6i2

Published: 2023-12-28

DETERMINAN STRUKTUR MODAL: ANALISIS SEBELUM DAN PADA MASA COVID-19

  Rosalia Elsa Dwiyanti, Jesica Handoko | Page : 253-268

DOI: https://doi.org/10.29303/akurasi.v6i2   | Published: 2023-12-27
  Abstract views: 69 times   PDF downloads: 58 times

KARAKTERISITIK AUDITOR DAN KECURANGAN LAPORAN KEUANGAN

  Irga Ayudias Tantri, Anis Chariri | Page : 269-286

DOI: https://doi.org/10.29303/akurasi.v6i2   | Published: 2023-12-28
  Abstract views: 93 times   PDF downloads: 69 times

INCREASING THE COMPANY'S PROFITABILITY AND COST EFFICIENCY THROUGH THE IMPLEMENTATION OF ACTIVITY-BASED MANAGEMENT, VALUE CHAIN, AND PESTEL

  Yanti Demsina Sinaga, Ancella A. Hermawan | Page : 287-309

DOI: https://doi.org/10.29303/akurasi.v6i2   | Published: 2023-12-28
  Abstract views: 88 times   PDF downloads: 56 times

TINGKAT UNDERPRICING DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA

  Haki Alya Hafsah, Khairunnisa Khairunnisa | Page : 310-325

DOI: https://doi.org/10.29303/akurasi.v6i2   | Published: 2023-12-28
  Abstract views: 47 times   PDF downloads: 37 times

DOES CSR REPORT DISCLOSURE MATTER ON CORPORATE PERFORMANCE?

  Wijaya Triwacananingrum, Silphianie | Page : 326-336

DOI: https://doi.org/10.29303/akurasi.v6i2   | Published: 2023-12-28
  Abstract views: 53 times   PDF downloads: 28 times

PRAKTIK AKUNTABILITAS DALAM PROGRAM KERELAWANAN MILENIAL

  Aisyah Kamila, Anita Wijayanti | Page : 337-354

DOI: https://doi.org/10.29303/akurasi.v6i2   | Published: 2023-12-28
  Abstract views: 57 times   PDF downloads: 32 times

MODEL VOUSINAS DAN KECURANGAN LAPORAN KEUANGAN: BUKTI DARI PERUSAHAAN PERBANKAN DI INDONESIA

  Yusran Sadda, Indira Januarti | Page : 355-374

DOI: https://doi.org/10.29303/akurasi.v6i2   | Published: 2023-12-28
  Abstract views: 111 times   PDF downloads: 78 times

TEKNOLOGI INFORMASI SEBAGAI PEMODERASI PADA FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN

  Ni Luh Putu Widhiastuti, Sagung Oka Pradnyawati | Page : 375-392

DOI: https://doi.org/10.29303/akurasi.v6i2   | Published: 2023-12-28
  Abstract views: 42 times   PDF downloads: 36 times

KUALITAS LAPORAN KEUANGAN: APAKAH KETERLAMBATAN LAPORAN AUDIT, KESIBUKAN MITRA AUDIT, KARAKTERISTIK DIREKSI DAPAT MEMPENGARUHI?

  Kennardi Tanujaya, Christian | Page : 393-414

DOI: https://doi.org/10.29303/akurasi.v6i2   | Published: 2023-12-28
  Abstract views: 70 times   PDF downloads: 44 times

ACCOUNTABILITY OF TAX RECEIVABLE MANAGEMENT: A CASE STUDY AT DIRECTORATE GENERAL OF TAXES

  Asqolani Asqolani, Nina Andriana, Miftahul Hadi, Nur Fathoni | Page : 415-436

DOI: https://doi.org/10.29303/akurasi.v6i2   | Published: 2023-12-28
  Abstract views: 71 times   PDF downloads: 21 times

MODERASI CORPORATE SOCIAL RESPONSIBILITY DALAM PENGHINDARAN PAJAK DAN TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA

  Mariska Ramadana, Helen Irawan, Dea Tiara Monalisa Butar-Butar | Page : 437-460

DOI: https://doi.org/10.29303/akurasi.v6i2   | Published: 2023-12-28
  Abstract views: 141 times   PDF downloads: 81 times

PERAN TATA KELOLA PERUSAHAAN YANG BAIK DALAM MEMODERASI TEKANAN PEMANGKU KEPENTINGAN YANG KOMPREHENSIF TERHADAP KUALITAS LAPORAN KEBERLANJUTAN

  Suciati Muanifah, Holiawati, Suripto | Page : 461-480

DOI: https://doi.org/10.29303/akurasi.v6i2   | Published: 2023-12-28
  Abstract views: 89 times   PDF downloads: 68 times

PERANAN MEDIASI BELANJA PEMERINTAH DAN MODERASI AKUNTABILITAS KEUANGAN TERHADAP PEREKONOMIAN DAERAH

  Yuniarto Hadiwibowo, Akhmad Priharjanto, Fadlil Usman, Ernest Rakinaung | Page : 481-498

DOI: https://doi.org/10.29303/akurasi.v6i2   | Published: 2023-12-28
  Abstract views: 59 times   PDF downloads: 37 times

PENGARUH ORGANIZATIONAL CAPITAL DAN TRANSFER PRICING AGGRESSIVENESS TERHADAP TAX AVOIDANCE

  Muhammad Fahri, Rahmasari Fahria | Page : 499-514

DOI: https://doi.org/10.29303/akurasi.v6i2   | Published: 2023-12-28
  Abstract views: 202 times   PDF downloads: 55 times

PROFIT GROWTH OF BANKING COMPANIES LISTED ON IDX: TOTAL ASSET TURNOVER, RISK PROFILE AND GROSS PROFIT MARGIN

  Gita Panji Sasmita, Nurma Gupita Dewi, Tio Anta Wibawa | Page : 515-529

DOI: https://doi.org/10.29303/akurasi.v6i2   | Published: 2023-12-28
  Abstract views: 71 times   PDF downloads: 26 times

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