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: 280 PDF downloads: 229
https://doi.org/10.29303/akurasi.v8i2.774 -
CULTURAL DIMENSIONS ON ESG FACTORS AND FINANCIAL PERFORMANCE INTERNATIONAL CONTEXT
Abstract views: 155 PDF downloads: 145
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: 132 PDF downloads: 79
https://doi.org/10.29303/akurasi.v8i2.779 -
THE NOMINEE SCHEME THROUGH THE LENS OF NEUTRAL SELF-MENTALITY AND UNEXPLAINED WEALTH
Abstract views: 112 PDF downloads: 71
https://doi.org/10.29303/akurasi.v8i2.763 -
HEURISTICS AND SKEPTICISM: DO RED FLAGS SPEAK LOUDER IN FRAUD DETECTION?
Abstract views: 252 PDF downloads: 88
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: 195 PDF downloads: 126
https://doi.org/10.29303/akurasi.v8i2.807 -
THE IMPACT OF PATRIOTISM AND RELIGIOSITY ON TAX EVASION: DOES TAX MORALE MEDIATE?
Abstract views: 143 PDF downloads: 89
https://doi.org/10.29303/akurasi.v8i2.753 -
DOES OWNERSHIP MODERATE THE FINANCIAL PERFORMANCE AND CSR DISCLOSURE LINKAGE?
Abstract views: 117 PDF downloads: 110
https://doi.org/10.29303/akurasi.v8i2.815 -
DIGITAL COMPETENCE IN CLOUD ACCOUNTING AND HOSPITAL AUDITOR EFFECTIVENESS
Abstract views: 157 PDF downloads: 105
https://doi.org/10.29303/akurasi.v8i2.768 -
INTELLECTUAL CAPITAL AS A DRIVER OF SUSTAINABILITY AMONG SOCIAL ENTREPRENEURS
Abstract views: 82 PDF downloads: 52
https://doi.org/10.29303/akurasi.v8i2.790 -
THE ROLE OF SUSTAINABILITY IN ASEAN BANKING DESICION-MAKING: A SYSTEMATIC LITERATURE REVIEW
Abstract views: 102 PDF downloads: 74
https://doi.org/10.29303/akurasi.v8i2.813 -
MEASURING FINANCIAL INCLUSION IN SMES: A PATHWAY TO STRENGTHENING FINANCIAL RESILIENCE
Abstract views: 141 PDF downloads: 101
https://doi.org/10.29303/akurasi.v8i2.811 -
DOES ESG PERFORMANCE MATTER? CEO POWER AND FIRM VALUE IN ASEAN MARKET -
Abstract views: 138 PDF downloads: 128
https://doi.org/10.29303/akurasi.v8i2.786
