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AKRUAL: Jurnal Akuntansi
Published by Universitas Negeri Surabaya
ISSN : 20859643     EISSN : 25026380     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AKRUAL: Jurnal Akuntansi is a peer-reviewed journal that is managed and published by Department of Accounting, Universitas Negeri Surabaya. AKRUAL is published periodically (twice a year) in April and October with six articles each time published (12 articles per year). AKRUAL: Jurnal Akuntansi is available for free (open access) to all readers. The articles in AKRUAL: Jurnal Akuntansi include developments and researches in Accounting literature (theoretical studies and its applications), including but not limited to: Financial Accounting Management Accounting Auditing Taxes Public Sector Accounting Sharia Accounting Accounting Information System An
Arjuna Subject : -
Articles 534 Documents
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Green Intellectual Capital and Competitive Advantage, and Sustainable MSMEs: Is Tri Hita Karana Important? Desak Nyoman Sri Werastuti; Anantawikrama Tungga Atmadja; I Made Pradana Adiputra
AKRUAL: JURNAL AKUNTANSI Vol 16 No 2 (2025): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v16n2.p323-341

Abstract

Research Background: Companies worldwide now face the challenge of not only generating profits but also ensuring sustainability in their business practices. Introduction / Objectives: The purpose of this study is to analyze the impact of green intellectual capital on competitive advantage with Tri Hita Karana as a moderator. Methods: The SEM-PLS analysis method was used. The sample of this study was fashion MSMEs operating in Bali. Results: This study found that green intellectual capital contributes significantly to competitive advantage. However, Tri Hita Karana only moderates the effect of green structural capital on competitive advantage. Conclusion: This finding suggests that local cultural values ​​strengthen sustainable organizational infrastructure and systems in business practices. This finding emphasizes the importance of integrating local cultural values ​​into the intellectual capital-based view theory. Corporate policies need to support sustainability to strengthen competitiveness.
Unraveling the Tax Puzzle: How CSR, GCG, and Firm Characteristics Affect Corporate Value through Tax Avoidance Hendra Sanjaya Kusno; Sisca Santika; Wiwik Saraswati; Alvianita Gunawan Putri; Magda Elsyied
AKRUAL: JURNAL AKUNTANSI Vol 17 No 2 (2026): AKRUAL: Jurnal Akuntansi (In Progress)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v17n2.p261-279

Abstract

Research Backgrounds: Governments rely on taxes as one of their main sources of income, which is used to fund social welfare and public spending. The hefty tax burden, however, frequently drives businesses to use tax planning tactics, such as tax avoidance, in order to lessen their tax liabilities while still operating within the law. In this situation, the value of the company may be impacted by company tax behavior, which may be influenced by corporate governance structures, CSR, and business characteristics. The connection between CSR, governance, company characteristics, tax evasion, and firm value is explored in this study. Introduction / Obejctives: Moreover, the study investigates if tax evasion plays a role in the link between CSR, GCG, firm attributes, and business worth. This research is notable for looking at tax avoidance as an intermediary function in the connection between corporate traits, governance systems, CSR, and firm value. Methods: The study uses a quantitative methodology and hypothesis testing to examine both direct and indirect correlations between the variables, using information from publicly traded firms. Findings/ Results: The findings suggest that tax evasion is largely unaffected by firm traits and GCG, but it is significantly impacted by CSR. Tax evasion, CSR, and GCG have no direct effect on a company's worth, but its characteristics do. CSR also has an indirect effect on company value via tax avoidance, but firm characteristics and GCG do not show a significant mediating influence via tax avoidance. Conclusions: These results emphasize how complicated CSR affects firm value via business tax legislation and imply that legislators and managers should take indirect routes into account while assessing a company's tax conduct and performance.
The Strategic Role of Innovation as a Mediator Between Internal Firm Factors and Value Creation: : A Study of the Indonesian Manufacturing Industry Prihat Assih; Diyah Sukanti Cahyaningsih; Kanitsorn Terdpaopong
AKRUAL: JURNAL AKUNTANSI Vol 17 No 2 (2026): AKRUAL: Jurnal Akuntansi (In Progress)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v17n2.p244-260

Abstract

Introduction/Main Objectives: This study analyzes the role of innovation in bridging factors that influence firm value. As is known, COVID-19 has triggered manufacturing companies to innovate both processes and products. Methods: This study places the innovation variable as an intervening variable to examine whether companies with adequate profitability, assets, managerial ownership, and determinants of R&D activities can drive firm value. The sample in this study was 132 manufacturing companies with an observation period of 2021-2024. Finding/Results: The results of this study show that the role of managerial ownership influences corporate innovation. Firm size hurts innovation, and the ability to generate profits in period t-1 can drive innovation in period t. Firm value is proven to be influenced by managerial ownership, size, profitability, and innovation. Innovation can also act as an intervening variable. Conclusions: This study contributes a discourse that the role of innovation in manufacturing companies is quite significant. Government encouragement can increase R&D activities. Thus, manufacturing companies should consider R&D activities, which are a positive signal for investors.
Profit Sharing Ratio, BI Rate, and Inflation to Improve Mudharabah Deposits Fitri Dhivi Lovika; Nonie Afrianty; Rizky Hariyadi
AKRUAL: JURNAL AKUNTANSI Vol 17 No 2 (2026): AKRUAL: Jurnal Akuntansi (In Progress)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v17n2.p280-292

Abstract

Introduction/Main Objectives: This study investigates how the profit-sharing ratio, BI Rate, also inflation affect level of Mudharabah deposits held in Islamic Commercial Banks (ICB) in Indonesia. Background Problems: Mudharabah deposit growth may be influenced by internal banking policies and macroeconomic conditions. Novelty: This study examines nine ICB during 2020–2024. Research Methods: Study utilizes a quantitative approach by analyzing secondary data through multiple linear regression based on 45 observations. Finding/Results: The findings indicate that only the profit-sharing ratio significantly effects on Mudharabah deposits, whereas BI Rate also inflation have no significant impact. Conclusion: The profit-sharing ratio plays an important role in increasing Mudharabah deposits in Islamic banking.
Digital Tax Administration Reform and Tax Compliance in Transfer Pricing: - Ely Kartikaningdyah; Putu Dian Pradnyanitasari
AKRUAL: JURNAL AKUNTANSI Vol 17 No 2 (2026): AKRUAL: Jurnal Akuntansi (In Progress)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v17n2.p203-216

Abstract

Background: Global economic integration has driven the expansion of multinational corporations and increased the intensity of transactions between cross-border affiliates. In this context, transfer pricing has become a common mechanism for determining internal transaction prices. Although legal, this practice is often associated with profit shifting that can reduce the tax base in the country where the economic activity takes place, thus posing challenges for tax authorities, particularly in developing countries with limited oversight capacity and the complexity of cross-jurisdictional transactions. Purpose: This research seeks to examine how digital tax administration reforms, the integrity of tax consultants, tax socialization efforts, taxpayer awareness, and understanding of tax regulations influence the compliance of multinational corporations in transfer pricing, while also taking into account the moderating impact of tax sanctions. Method: The study usessan explanatory sequentialmmixed methods approach, combining qualitative and quantitative analysis. The qualitative stage was conducted through interviews with tax authorities, tax consultants, and corporate practitioners to validate the research constructs. The quantitative stage was conducted through a survey of 250 respondents from multinational companies in Indonesian industrial areas, analyzed using SEM-PLS. Result: The results show that taxpayer awareness and tax understanding have a positive and significant effect on taxpayer compliance with transfer pricing. In contrast, digital tax administration reform, tax consultant integrity, and tax socialization were insignificant. Tax sanctions were found to enhance the effect of taxpayer awareness and comprehension on compliance. Conclusion: The novelty of this research lies in the development of a tax compliance model that integrates digital administration reform, taxpayer behavioral factors, and law enforcement mechanisms. The findings indicate that taxpayer behavior and the effectiveness of sanctions play a more dominant role than administrative reform in encouraging tax compliance in the transfer pricing activities of multinational companies in developing countries.
Do Tax Planning, CSR, and Liquidity Signal Firm Value? Evidence From Indonesian Telecommunication Firms Qimyatussa'adah Qimyatussa'adah; Mala Sharma; Permatasari Cahyaningdyah; Nika Esti Rahayu; Attaya Ramadhani
AKRUAL: JURNAL AKUNTANSI Vol 17 No 2 (2026): AKRUAL: Jurnal Akuntansi (In Progress)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v17n2.p217-229

Abstract

Introduction/Main Objectives: This study examines the effects of tax planning, Corporate Social Responsibility (CSR), and liquidity on firm value in telecommunication companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Grounded in signaling theory, this research analyzes how financial and non-financial corporate actions function as signals that influence market valuation. Extending prior research, this study employs three alternative liquidity proxies—Current Ratio, Quick Ratio, and Cash Ratio—to provide a multidimensional perspective on liquidity’s role in shaping firm value Background Problems: do tax planning, csr, and liquidity signal firm value? Novelty: This study introduces a multidimensional liquidity approach and refines signaling theory by demonstrating that financial and non-financial corporate signals are context-dependent, particularly in capital-intensive industries, using evidence from Indonesian telecommunication firms. Research Methods: multiple linear regression analysis on 100 firm-year observations Finding/Results tax planning does not have a statistically significant effect on firm value across all models. Liquidity consistently demonstrates a negative effect, indicating that excessive liquidity may be interpreted by investors as inefficient capital allocation in a capital-intensive industry. CSR shows negative effect only in the Cash Ratio model, suggesting that CSR expenditures may be perceived as reducing financial flexibility when firms maintain high cash holdings. Conclusion: : the study refines signaling theory by demonstrating that corporate signals are context-dependent and that liquidity does not universally function as a positive market signal.
The Nexus between Corporate Governance, Green Finance, and Economic Growth in Indonesia Shanty Ratna Damayanti; Alberta Esti Handayani; Jajuk Suprijati
AKRUAL: JURNAL AKUNTANSI Vol 17 No 2 (2026): AKRUAL: Jurnal Akuntansi (In Progress)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v17n2.p230-243

Abstract

Introduction/Main Objectives:This study aims to examine corporate governance, specifically managerial ownership, institutional ownership, the board of directors, and the audit committee, in relation to green finance and its impact on economic growth in Indonesia. Methods: This research adopted a quantitative method, utilizing secondary data as a source of information. Secondary data is data obtained indirectly by the researcher. The secondary data in this study were obtained from the official website of the Indonesia Stock Exchange (IDX), www.idx.co.id, and the official websites of each company listed on the Indonesia Stock Exchange. The secondary data consisted of annual reports and sustainability reports published annually by each company. The secondary data collected covered the period 2021 to 2024. Finding/Results: The results of this study indicate that managerial ownership, institutional ownership, the board of directors, and the audit committee influence the implementation of green finance by public companies. Conclusion: Furthermore, optimal implementation of green finance by public companies will ultimately help boost economic growth in Indonesia.
The Dynamics of Local Representation in Regional Tax Units Danny Wibowo; Amizawati Mohd Amir
AKRUAL: JURNAL AKUNTANSI Vol 17 No 2 (2026): AKRUAL: Jurnal Akuntansi (In Progress)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v17n2.p293-307

Abstract

Introduction/Main Objectives: This study aims to analyze the role of geographical-cultural representation of tax officials in shaping institutional trust, service legitimacy, and tax compliance in the archipelago. Methods: Using a qualitative approach with a case study method in the Tanimbar Islands, this study examines how the DJP's rotation policy structure and merit system affect the representation of local officials in strategic positions and its implications for public service interactions. Finding / Results: The results of the analysis show that the socio-cultural competence of local employees plays an important role in building social closeness, facilitating communication, and increasing public acceptance of taxation policies. However, the centralized merit system does not fully recognize the strategic value of this social capital, so that local representation is still limited and the adaptation of central policies to the regional context is less than optimal. Conclusion: This study emphasizes that local representation is a key element for the effectiveness of taxation services in the archipelago and requires greater attention in the formulation of human resource and public service policies.
Good Corporate Governance and Profitability on Accounting Conservatism Lin Oktris; Abd. Rohman Taufiq; Dimas Hasan Samudera; Maisarah Mohamed Saat
AKRUAL: JURNAL AKUNTANSI Vol 17 No 2 (2026): AKRUAL: Jurnal Akuntansi (In Progress)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v17n2.p345-359

Abstract

Introduction / Main Objectives: This study examines the effect of good corporate governance mechanisms, consisting of institutional ownership, managerial ownership, and independent commissioners, and profitability on accounting conservatism, with leverage as a moderating variable. Methods: The study uses a quantitative approach with secondary data drawn from financial reports and annual reports of manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. A purposive sampling method yielded 31 companies with 93 total observations. Hypotheses were tested using moderated regression analysis with the absolute difference method, processed through SPSS version 26. Results / Findings: The results show that institutional ownership has a significant positive effect on accounting conservatism, while managerial ownership, independent commissioners, and profitability do not produce significant effects. With respect to the moderating role of leverage, the results show that leverage significantly strengthens the positive effect of institutional ownership on accounting conservatism. Leverage does not, however, significantly moderate the effects of managerial ownership, independent commissioners, or profitability on accounting conservatism. Conclusion: These findings indicate that the moderating function of leverage is selective, operating only through governance mechanisms that already demonstrate a direct monitoring effect on accounting conservatism.
Knowledge Management, Financial Reporting Compliance, and Village Financial Management Performance: Competence as a Mediating Variable Nurharibnu Wibisono; Siti Suharni; Mintarti Indartini
AKRUAL: JURNAL AKUNTANSI Vol 17 No 2 (2026): AKRUAL: Jurnal Akuntansi (In Progress)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v17n2.p308-320

Abstract

Introduction/Main Objectives: This study aims to examine the effects of knowledge management and financial reporting compliance, both directly and indirectly, on the performance of village financial management as it is mediated by competency. Background Problems: After the enactment of Law 6 of 2014 abaout Villages, the village government had difficulties in enhancing the effectiveness of financial management inside the village and a high incidence of financial corruption. Novelty: It is hoped that this research can contribute to the importance of competencies that can bridge the influence of knowledge management and compliance with financial reporting on village financial management performance. Research Methods: This research employs a quantitative methodology. The research sample was all villages (10 villages) in Wonoasri sub-district, Madiun district, Indonesia. The data processing technique uses path analysis. Finding/Results: According to this study, knowledge management (KM) having no discernible impact on the village financial management performance (VFMP), financial reporting compliance (FRC) has a significant impact on village financial management performance (VFMP), and competency (Cp) has no significant effect on VFMP. KM and FRC have a significant partial effect on Cp. Cp does not mediate the influence of KM on VFMP. Cp does not mediate the effect of  FRC on VFMP. Conclusion: Village governments need to build KM to improve VFMP performance. Increasing the Cp of village government officials is needed to mediate the influence of KM and FRC on improving Village Government performance.

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