Vol. 8 No. 2 (2025): Akurasi: Jurnal Studi Akuntansi dan Keuangan, December 2025
p-ISSN : 2720-9067
e-ISSN : 2685-1059
AKURASI : 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. Akurasi provides open access to all published articles under the Creative Commons Attribution-ShareAlike 4.0 International (CC BY-SA 4.0) license, allowing others to copy, distribute, display, and adapt the work with proper attribution and under the same license.
Full Issue
Articles
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ENVIRONMENTAL, SOCIAL, AND GOVERNANCE PILLARS AND TAX AVOIDANCE: A FUTURE RESEARCH AGENDA IN INDONESIA
Abstract views: 524 PDF downloads: 659
https://doi.org/10.29303/akurasi.v8i2.774 -
CULTURAL DIMENSIONS ON ESG FACTORS AND FINANCIAL PERFORMANCE INTERNATIONAL CONTEXT
Abstract views: 223 PDF downloads: 204
https://doi.org/10.29303/akurasi.v8i2.792 -
EXAMINING THE ROLE OF ESG IN REDUCING TAX AVOIDANCE: THE MODERATING EFFECT OF TAX INCENTIVES
Abstract views: 243 PDF downloads: 160
https://doi.org/10.29303/akurasi.v8i2.779 -
THE NOMINEE SCHEME THROUGH THE LENS OF NEUTRAL SELF-MENTALITY AND UNEXPLAINED WEALTH
Abstract views: 156 PDF downloads: 122
https://doi.org/10.29303/akurasi.v8i2.763 -
HEURISTICS AND SKEPTICISM: DO RED FLAGS SPEAK LOUDER IN FRAUD DETECTION?
Abstract views: 355 PDF downloads: 132
https://doi.org/10.29303/akurasi.v8i2.789 -
AI-DRIVEN SHARIAH COMPLIANCE DETECTION AND REAL-TIME MONITORING IN ISLAMIC FINANCE ACCOUNTING INFORMATION SYSTEMS
Abstract views: 318 PDF downloads: 190
https://doi.org/10.29303/akurasi.v8i2.807 -
THE IMPACT OF PATRIOTISM AND RELIGIOSITY ON TAX EVASION: DOES TAX MORALE MEDIATE?
Abstract views: 193 PDF downloads: 130
https://doi.org/10.29303/akurasi.v8i2.753 -
DOES OWNERSHIP MODERATE THE FINANCIAL PERFORMANCE AND CSR DISCLOSURE LINKAGE?
Abstract views: 178 PDF downloads: 162
https://doi.org/10.29303/akurasi.v8i2.815 -
DIGITAL COMPETENCE IN CLOUD ACCOUNTING AND HOSPITAL AUDITOR EFFECTIVENESS
Abstract views: 234 PDF downloads: 156
https://doi.org/10.29303/akurasi.v8i2.768 -
INTELLECTUAL CAPITAL AS A DRIVER OF SUSTAINABILITY AMONG SOCIAL ENTREPRENEURS
Abstract views: 123 PDF downloads: 78
https://doi.org/10.29303/akurasi.v8i2.790 -
THE ROLE OF SUSTAINABILITY IN ASEAN BANKING DESICION-MAKING: A SYSTEMATIC LITERATURE REVIEW
Abstract views: 168 PDF downloads: 100
https://doi.org/10.29303/akurasi.v8i2.813 -
MEASURING FINANCIAL INCLUSION IN SMES: A PATHWAY TO STRENGTHENING FINANCIAL RESILIENCE
Abstract views: 219 PDF downloads: 157
https://doi.org/10.29303/akurasi.v8i2.811 -
DOES ESG PERFORMANCE MATTER? CEO POWER AND FIRM VALUE IN ASEAN MARKET -
Abstract views: 240 PDF downloads: 222
https://doi.org/10.29303/akurasi.v8i2.786
