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 7 No 1 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, June 2024

DOI: https://doi.org/10.29303/akurasi.v7i1

Published: 2024-06-24

PERAN MEDIASI MANAJEMEN LABA PADA PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN

  Cindy Berliana Menti, Erna Widiastuty | Page : 1-6

DOI: https://doi.org/10.29303/akurasi.v7i1   | Published: 2024-06-24
  Abstract views: 110 times   PDF downloads: 76 times

GRATIFIKASI DALAM PERSPEKTIF MAHASISWA AKUNTANSI: DILEMA ATAU PROBLEMATIKA

  Ilham Ramadhan Ersyafdi, Rafles Ginting | Page : 17-34

DOI: https://doi.org/10.29303/akurasi.v7i1   | Published: 2024-06-24
  Abstract views: 74 times   PDF downloads: 77 times

THE IMPACT OF THE FORWARD-LOOKING EXPECTED LOSS METHOD REFERS TO FINANCIAL ACCOUNTING STANDARD NO. 71 ON EARNINGS QUALITY OF THE INDONESIAN ISLAMIC BANKS

  Silvya Eka Marenza, Nur Ariskawati, Sugiyarti Fatma Laela | Page : 35-50

DOI: https://doi.org/10.29303/akurasi.v7i1   | Published: 2024-06-24
  Abstract views: 53 times   PDF downloads: 30 times

DIGITAL TRANSFORMATION AND TAX AVOIDANCE OF THE INDONESIAN BASIC MATERIALS AND ENERGY SECTOR

  Dwi Novita Nanda Lestari, Muamar Nur Kholid | Page : 51-66

DOI: https://doi.org/10.29303/akurasi.v7i1   | Published: 2024-06-24
  Abstract views: 46 times   PDF downloads: 39 times

IS FINTECH A SUSTAINABLE BUSINESS MODEL FOR THE FUTURE? EMPIRICAL STUDY IN INDONESIA

  Iwan Suhardjo, Meiliana, Nany Tan, Kelvin Andreas, Julia | Page : 67-88

DOI: https://doi.org/10.29303/akurasi.v7i1   | Published: 2024-06-24
  Abstract views: 67 times   PDF downloads: 45 times

KEMAMPUAN ARTIFICIAL INTELLIGENCE TERHADAP PENDETEKSIAN FRAUD: STUDI LITERATUR

  Ervian Ridho Mawlidy, Rieswandha Dio, Like Lorensa | Page : 89-104

DOI: https://doi.org/10.29303/akurasi.v7i1   | Published: 2024-06-24
  Abstract views: 64 times   PDF downloads: 47 times

APAKAH KEPEMILIKAN INSTITUSIONAL DAPAT MEMODERASI FAKTOR-FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK?

  Ahsanul Amaliyah, Fajar Nurdin | Page : 105-124

DOI: https://doi.org/10.29303/akurasi.v7i1   | Published: 2024-06-24
  Abstract views: 37 times   PDF downloads: 27 times

THE INFLUENCE OF ENVIRONMENTAL ACCOUNTING KNOWLEDGE, ENVIRONMENTAL SENSITIVITY, AND CSR KNOWLEDGE ON ACCOUNTING STUDENTS ENVIRONMENTAL SUSTAINABILITY BEHAVIOR

  Fitriyatul Jannah, Anis Wulandari | Page : 125-140

DOI: https://doi.org/10.29303/akurasi.v7i1   | Published: 2024-06-24
  Abstract views: 90 times   PDF downloads: 51 times

DOES INTELLECTUAL CAPITAL STRENGTHEN ENVIRONMENTAL DISCLOSURE ON FINANCIAL PERFORMANCE DURING COVID-19?

  Maria Asumpta Evi Marlina, Luisa Amira Swastidevi, Wirawan Endro Dwi Radianto | Page : 141-154

DOI: https://doi.org/10.29303/akurasi.v7i1   | Published: 2024-06-24
  Abstract views: 45 times   PDF downloads: 34 times

DO GREEN ACCOUNTING AND CARBON EMISSION DISCLOSURE AFFECT STOCK RETURN?

  Laily Diva Sarvasti, Astrini Aning Widoretno | Page : 155-172

DOI: https://doi.org/10.29303/akurasi.v7i1   | Published: 2024-06-24
  Abstract views: 36 times   PDF downloads: 27 times

CORPORATE GOVERNANCE AND CORRUPTION CONTROVERSIES IN SOUTHEAST ASIA

  Dewi Mustika Ratu | Page : 173-182

DOI: https://doi.org/10.29303/akurasi.v7i1   | Published: 2024-06-24
  Abstract views: 44 times   PDF downloads: 29 times

APAKAH PROFITABILITAS MAMPU MEMODERASI PENGARUH ESG DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN PEMBAYARAN DIVIDEN?

  Fanny Septiana, Sri Handayani | Page : 183-202

DOI: https://doi.org/10.29303/akurasi.v7i1   | Published: 2024-06-24
  Abstract views: 62 times   PDF downloads: 31 times

APAKAH AKUNTABILITAS, TRANSPARANSI DAN PENGENDALIAN INTERNAL LAPORAN KEUANGAN MEMPENGARUHI KEPERCAYAAN DONATUR YAYASAN SOSIAL?

Abstract

  Emi Kusmaeni, Nenny Syahrenny | Page : 203-218

DOI: https://doi.org/10.29303/akurasi.v7i1   | Published: 2024-06-24
  Abstract views: 62 times   PDF downloads: 31 times

DETERMINAN RETURN SAHAM: KAJIAN TENTANG PERAN ANALISIS FUNDAMENTAL

  Ismi Nurlaili, Prasojo | Page : 219-240

DOI: https://doi.org/10.29303/akurasi.v7i1   | Published: 2024-06-24
  Abstract views: 49 times   PDF downloads: 32 times

EFFECTIVENESS OF FINANCIAL PERFORMANCE OF PROVINCIAL GOVERNMENTS IN INDONESIA: EVIDENCE DURING COVID-19

  Dila Salsa Agustina, Dwi Urip Wardoyo | Page : 241-256

DOI: https://doi.org/10.29303/akurasi.v7i1   | Published: 2024-06-24
  Abstract views: 50 times   PDF downloads: 20 times

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