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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 547 Documents
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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.
Internal Control System, Internal Audit, and Good Corporate Governance to Produce Quality Financial Reports in Banking Companies Risnaningsih Risnaningsih; Yustina Elisabeth Elfrida
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.p321-329

Abstract

Introduction/Main Objectives: The purpose of this study is to determine the influence of the internal control system, internal audit, and good corporate governance on the quality of financial statements in banking companies listed on the IDX partially and simultaneously. Methods: The research was conducted based on quantitative methods. The determination of this research sample uses the purposive sampling method so that a research sample of 8 banking companies registered on the IDX was obtained. The data of this study uses the financial statements of banking companies for the 2019-2023 period. The data analysis method used is multiple linear regression. Results/Findings: The results of the study prove that the internal control system has a significant effect on the quality of financial statements with t count = 4,726, internal audit has a significant effect on the quality of financial statements with t count = 3,970 and good corporate governance has a significant effect on the quality of financial statements with t count = 4,487. The results of the joint internal control system, internal audit, and good corporate governance have a significant effect on the quality of financial statements in banking companies listed on the IDX with a value of F count (13,605). Conclusions: The importance of quality financial reports lies in helping stakeholders in making economic decisions.
Behavioral Accounting and the Humanization of Financial Practices in MSMEs Retno Cahyaningati; Deni Juliasari; Selvia Roos Ana
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.p321-332

Abstract

Introduction/Main Objectives: This research investigates the implementation of behavioral accounting in micro, small, and medium-sized enterprises (MSMEs) in Lumajang Regency, Indonesia, highlighting its function as a behavioral mechanism that amalgamates financial management with ethical, motivational, and social aspects. Methods: Employing a qualitative descriptive methodology, data were gathered via in-depth interviews, participatory observations, and documentation from government officials, MSME proprietors, field facilitators, and accounting scholars. The analysis utilized a thematic coding methodology to discern patterns of motivation, risk perception, and ethical awareness that impact accounting behavior and business productivity. Results/Findings: The results show that human behavior, not formal financial systems, is what drives MSMEs to use accounting practices the most. Three main factors motivation, risk perception, and ethics came to light as the most important ones that affect adaptive and reflective accounting behavior. These dimensions together create a pattern of behavior that boosts productivity not only by being financially efficient, but also by being morally disciplined and socially responsible. Conclusions: The research illustrates that behavioral accounting can function as a conduit between formal economic frameworks and sociocultural contexts, thereby advancing the theoretical evolution of behavioral-humanistic accounting. In practice, the study underscores the significance of behavior-based accounting education that incorporates moral and social consciousness into MSME empowerment initiatives. In theory, it broadens the application of behavioral accounting from corporate settings to community-based enterprises, supporting the humanistic perspective that sustainable productivity arises from ethical conduct and reflective awareness rather than solely from financial rationality.
Do Tax Incentives and Social Media Adoptions Affect on MSME Performance? The Moderation of Tax Digitalization Giawan Nur Fitria; Rista Bintara; Nurul Hidayah
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.p330-344

Abstract

Introduction/Main Objectives: This work investigates the effect of tax incentives and social media adoption on the MSME performance and evaluates whether tax digitalization moderates these relationships. Background Problems: Although governments have introduced various fiscal incentives and digital initiatives, MSME performance continues to vary considerably. Existing studies tend to analyze tax incentives, social media usage, and tax digitalization separately, offering limited insight into their combined effects and the contextual role of digital tax systems in supporting SME performance. Novelty: This study lies in its integrated framework that merged fiscal policy and digital marketing strategy while incorporating tax digitalization as a moderating variable, thereby extending the understanding of MSME performance in the digital economy. Research Methods: A quantitative research design is employed using primary data gathered from MSME owners through structured questionnaires. The hypotheses are tested using regression-based moderation analysis to examine both direct and interaction effects by SmartPLS 4. Results:The findings reveal that tax incentives and social media adoption enhence MSME performance. However, the effect of tax incentives and social media adoption on SME performance remains unaffected by tax digitalization. Conclusion: The study concludes that while tax incentives and digital marketing adoption are key drivers of SME performance Currently, tax digitalization is predominantly compliance-oriented and has not developed into a strategic resource capable of reinforcing the influence of fiscal policies and social media adoption on MSME performance.
Good Faculty Governance and Control System to Create Academic Performance in University Lely Kumalawati; Ulfa Rahmawati
AKRUAL: JURNAL AKUNTANSI Vol 15 No 2 (2024): 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.v15n2.p202-213

Abstract

Introduction/ Main Objectives: The aim of this study is to determine the influence of good faculty governance and control system to create good academic performance at the Faculty of Economics and Business in East Java. Over the last few decades, university performance has become a topic of interest, measured from different perspectives into multiple dimensions. with standard performance through accreditation, assessment, audit, and branding. Method: This study uses primary data collected using a questionnaire and distributed to lecturers at the Faculty of Economics and Business in East Java. Then, the results of the questionnaire were processed using linear regression analysis through the SPSS version 22.0 application. Result / Findings: The results of the study show that good faculty governance and control systems affect faculty performance based on Key Performance Indicators created by the Ministry of Education, Culture, Research, and Technology of the Republic of Indonesia. Conclusion: The implication of this research is that ultimately the management at the faculty level must always continuously implement good governance. faculty governance and control systems to the maximum so that all the main performance indicators that have been set can be achieved optimally.
Determinants of Carbon Emission Disclosure with Media Exposure as a Moderator Desak Nyoman Sri Werastuti; Anantawikrama Tungga Atmadja; I Made Pradana Adiputra
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.p360-372

Abstract

Main Objectives: The purpose of this study is to investigate the effect of environmental performance, good corporate governance, and company size on carbon emission disclosure, with media exposure as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2025 period. Methods: The research approach is quantitative, supported by panel data regression analysis using Moderated Regression Analysis (MRA) and the selected model is the random effects model (REM). The sample size was 42, with 210 observations, and data processing was carried out using Eviews 13. Results / Findings: The study's findings indicate that environmental performance, the board of commissioners, and the board of directors have no significant effect on emission disclosure, while company size has a positive and significant effect on carbon emission disclosure. Conclusion: Furthermore, media exposure does not moderate the effects of environmental performance, the board of commissioners, the board of directors, and company size on carbon emission disclosure.
Market Anomalies in Kompas100 Stock Returns and Trading Volume (2023–2024) Emphasizing Calendar Effects Endang Ruhiyat; Refina Tasari Samosir; Suripto Suripto; Holiawati Holiawati; Aris Sanulika
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.p373-387

Abstract

Main Objectives: This study aims to examine the presence of market anomalies—specifically the Day-of-the-Week Effect, Turn-of-the-Month Effect, and Turn-of-the-Year Effect—on stock returns and trading volume in the Kompas100 Index during the 2023–2024 period. Background Problems: Financial markets are generally considered efficient in processing available information. However, the presence of anomalies, particularly those arising from irrational investor behavior, indicates deviations from market efficiency. Novelty: By integrating all three calendar anomalies, this study provides a more comprehensive analysis of their influence on the capital market. Research Methods: This study employs a quantitative associative approach using panel data regression analysis. The data are obtained from companies listed in the Kompas100 Index of the Indonesia Stock Exchange (IDX) during the 2023 to 2024 period. A non-probability sampling technique is applied, specifically purposive sampling. Finding/Results: The results reveal significant effects of several anomalies—particularly the Monday Effect, January Effect, and early-month periods—on both stock returns and trading volume. These findings support behavioral finance theory and challenge the Efficient Market Hypothesis. Conclusion: This study concludes that the Indonesian stock market exhibits behavior-driven anomalies that create short-term trading opportunities.
Does Profitability Moderate the Relationship Between Firm Size, Capital Structure, CSR, and Firm Value? Wulan Retnowati; Apriyanti Apriyanti; Amaury Capdeville Chapuzet
AKRUAL: JURNAL AKUNTANSI Vol 17 No 02 (2026): 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

Abstract

Introduction/Main Objectives: This study aimed to determine the effect of firm size, capital structure, and corporate social responsibility (CSR) on firm value by using profitability as a moderation variable. It also incorporated control variables including liquidity in real estate, construction, and property companies recorded on the IDX (Indonesia Stock Exchange) from 2017 to 2021. Research Methods: With purposive sampling, 40 companies were selected for analysis. Furthermore, data collection was conducted through documentation studies and the data were further analysed by multiple linear regression. Results / Findings: The findings showed that the firm size possessed no effect on the firm value while capital structure affected the firm value. Additionally, CSR affected the firm value and profitability moderated the relationship between firm size and value. Profitability further moderated the relationship between capital structure and firm value but did not moderate CSR against firm value. Conclusions: The results indicated that firm size did not have an impact on the firm value while capital structure and CSR had a substantial impact on firm value. Profitability was also found to moderate the relationship between firm size and firm value, as well as the relationship between capital structure and firm value. However, profitability did not moderate the relationship between CSR and firm value.

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