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
-
ENVIRONMENTAL, SOCIAL, AND GOVERNANCE PILLARS AND TAX AVOIDANCE: A FUTURE RESEARCH AGENDA IN INDONESIA
Abstract views: 1377 PDF downloads: 1173
https://doi.org/10.29303/akurasi.v8i2.774 -
CULTURAL DIMENSIONS ON ESG FACTORS AND FINANCIAL PERFORMANCE INTERNATIONAL CONTEXT
Abstract views: 564 PDF downloads: 532
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: 586 PDF downloads: 453
https://doi.org/10.29303/akurasi.v8i2.779 -
THE NOMINEE SCHEME THROUGH THE LENS OF NEUTRAL SELF-MENTALITY AND UNEXPLAINED WEALTH
Abstract views: 327 PDF downloads: 237
https://doi.org/10.29303/akurasi.v8i2.763 -
HEURISTICS AND SKEPTICISM: DO RED FLAGS SPEAK LOUDER IN FRAUD DETECTION?
Abstract views: 696 PDF downloads: 390
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: 682 PDF downloads: 452
https://doi.org/10.29303/akurasi.v8i2.807 -
THE IMPACT OF PATRIOTISM AND RELIGIOSITY ON TAX EVASION: DOES TAX MORALE MEDIATE?
Abstract views: 388 PDF downloads: 284
https://doi.org/10.29303/akurasi.v8i2.753 -
DOES OWNERSHIP MODERATE THE FINANCIAL PERFORMANCE AND CSR DISCLOSURE LINKAGE?
Abstract views: 334 PDF downloads: 328
https://doi.org/10.29303/akurasi.v8i2.815 -
DIGITAL COMPETENCE IN CLOUD ACCOUNTING AND HOSPITAL AUDITOR EFFECTIVENESS
Abstract views: 430 PDF downloads: 302
https://doi.org/10.29303/akurasi.v8i2.768 -
INTELLECTUAL CAPITAL AS A DRIVER OF SUSTAINABILITY AMONG SOCIAL ENTREPRENEURS
Abstract views: 265 PDF downloads: 209
https://doi.org/10.29303/akurasi.v8i2.790 -
THE ROLE OF SUSTAINABILITY IN ASEAN BANKING DESICION-MAKING: A SYSTEMATIC LITERATURE REVIEW
Abstract views: 354 PDF downloads: 241
https://doi.org/10.29303/akurasi.v8i2.813 -
MEASURING FINANCIAL INCLUSION IN SMES: A PATHWAY TO STRENGTHENING FINANCIAL RESILIENCE
Abstract views: 473 PDF downloads: 367
https://doi.org/10.29303/akurasi.v8i2.811 -
DOES ESG PERFORMANCE MATTER? CEO POWER AND FIRM VALUE IN ASEAN MARKET -
Abstract views: 529 PDF downloads: 439
https://doi.org/10.29303/akurasi.v8i2.786




