Vol 8 No 2 (2025): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2025

Articles

• DO GOVERNANCE MECHANISMS MATTER FOR CARBON PERFORMANCE? EXPLORING BOARD SIZE, SUSTAINABILITY COMMITTEES, AND GENDER DIVERSITY

   Octa Marselita, Desi Adhariani

  225-242

  Abstract views: 34 PDF downloads: 12
  https://doi.org/10.29303/akurasi.v8i2.748

  • PDF (English)

• ENVIRONMENTAL, SOCIAL, AND GOVERNANCE PILLARS AND TAX AVOIDANCE: A FUTURE RESEARCH AGENDA IN INDONESIA

   Alfian Andrianto, Eko Arief Sudaryono, Y Anni Aryani, Doddy Setiawan

  243-264

  Abstract views: 90 PDF downloads: 39
  https://doi.org/10.29303/akurasi.v8i2.774

  • PDF (English)

• CULTURAL DIMENSIONS ON ESG FACTORS AND FINANCIAL PERFORMANCE INTERNATIONAL CONTEXT

   Hadiyan Prayoga, Jajang Badruzaman, Rd Neneng Rina Andriani, Iwan Hermansyah

  265-290

  Abstract views: 33 PDF downloads: 25
  https://doi.org/10.29303/akurasi.v8i2.792

  • PDF (English)

• EXAMINING THE ROLE OF ESG IN REDUCING TAX AVOIDANCE: THE MODERATING EFFECT OF TAX INCENTIVES

   Risma Tesya Andita, Dwi Marlina Wijayanti

  291-312

  Abstract views: 27 PDF downloads: 9
  https://doi.org/10.29303/akurasi.v8i2.779

  • PDF (English)

• THE NOMINEE SCHEME THROUGH THE LENS OF NEUTRAL SELF-MENTALITY AND UNEXPLAINED WEALTH

   Whedy Prasetyo

  313-330

  Abstract views: 28 PDF downloads: 9
  https://doi.org/10.29303/akurasi.v8i2.763

  • PDF (English)

• HEURISTICS AND SKEPTICISM: DO RED FLAGS SPEAK LOUDER IN FRAUD DETECTION?

   Dian Saputra, Abrar Abrar, Gusman Nawanir, Ferdinand IP Sinaga, Galih gestri pangestu

  331-350

  Abstract views: 91 PDF downloads: 15
  https://doi.org/10.29303/akurasi.v8i2.789

  • PDF (English)

• AI-DRIVEN SHARIAH COMPLIANCE DETECTION AND REAL-TIME MONITORING IN ISLAMIC FINANCE ACCOUNTING INFORMATION SYSTEMS

   Nano Suyatna, Nur'aeni Nur'aeni, Irman Firmansyah

  351-376

  Abstract views: 25 PDF downloads: 16
  https://doi.org/10.29303/akurasi.v8i2.807

  • PDF (English)

• THE IMPACT OF PATRIOTISM AND RELIGIOSITY ON TAX EVASION: DOES TAX MORALE MEDIATE?

   English English, English, English English

  377-400

  Abstract views: 26 PDF downloads: 17
  https://doi.org/10.29303/akurasi.v8i2.753

  • PDF (English)

• DOES OWNERSHIP MODERATE THE FINANCIAL PERFORMANCE AND CSR DISCLOSURE LINKAGE?

   Muhammad Alif Nur Irvan, An Nurrahmawati, Elsa Amalia

  401-422

  Abstract views: 33 PDF downloads: 26
  https://doi.org/10.29303/akurasi.v8i2.815

  • PDF (English)

• DIGITAL COMPETENCE IN CLOUD ACCOUNTING AND HOSPITAL AUDITOR EFFECTIVENESS

   Eva Marin Sambo, Sulfiati Sulfiati

  421-440

  Abstract views: 28 PDF downloads: 17
  https://doi.org/10.29303/akurasi.v8i2.768

  • PDF (English)

• INTELLECTUAL CAPITAL AS A DRIVER OF SUSTAINABILITY AMONG SOCIAL ENTREPRENEURS

   Ni Putu Sri Harta Mimba, Ni Ketut Rasmini, I.G.A.M. Asri Dwija Putri, Putu Agus Ardiana, Ida Ayu Ary Putri Adnyani

  441-456

  Abstract views: 20 PDF downloads: 6
  https://doi.org/10.29303/akurasi.v8i2.790

  • PDF (English)

• THE ROLE OF SUSTAINABILITY IN ASEAN BANKING DESICION-MAKING: A SYSTEMATIC LITERATURE REVIEW

   Tomy Rizky Izzalqurny, Helianti Utami, Yasintha Dwi Cahyani, Shelyra Leovita Dwi Rahma, Zahwa Aqila Althof

  457-476

  Abstract views: 24 PDF downloads: 9
  https://doi.org/10.29303/akurasi.v8i2.813

  • PDF (English)

• MEASURING FINANCIAL INCLUSION IN SMES: A PATHWAY TO STRENGTHENING FINANCIAL RESILIENCE

   Gusi Putu Lestara Permana, I Putu Bayu Andre Wicaksana, Nur Jannah Mohaidin

  477-500

  Abstract views: 25 PDF downloads: 8
  https://doi.org/10.29303/akurasi.v8i2.811

  • PDF (English)

• DOES ESG PERFORMANCE MATTER? CEO POWER AND FIRM VALUE IN ASEAN MARKET -

   Noor Endah Cahyawati, Aditya Pandu Wicaksono

  501-524

  Abstract views: 31 PDF downloads: 16
  https://doi.org/10.29303/akurasi.v8i2.786

  • PDF (English)