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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 554 Documents
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A Conceptual Model of Ethical Integrity for Accountant Educators Based on Sunan Ampel's Aphorisms Nur Ika Mauliyah; Abdul Ghafar Ismail
AKRUAL: JURNAL AKUNTANSI Vol 17 No 02 (2026): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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Abstract

Introduction/Main Objectives: This study aims to identify the aforisms of Sunan Ampel that are relevant to integrity, describe the principles of integrity ethics for accounting educators, and formulate a conceptual model that integrates both aspects. Background Problems: This study aims to identify the aforisms of Sunan Ampel that are relevant to integrity, describe the principles of integrity ethics for accounting educators, and formulate a conceptual model that integrates both aspects.Research Methods: A qualitative approach was employed using an in-depth literature review of primary and secondary sources. Finding/Results: The aforisms of Sunan Ampel, such as honesty, humility, and social responsibility, directly support the development of integrity among accounting educators. These values enhance the internalization of ethics through a contextual, spiritual, and locally wisdom-based approach. The resulting conceptual model emphasizes that integrity ethics education is not only normative but also encompasses moral, spiritual, and social dimensions, shaping accounting educators who consistently behave honestly, fairly, and responsibly. Conclusion: Provide conclusion(s) and implication(s) of your research. What conclusions did you get and what are the implication(s)? What is the main take-home message?
Strategies to Increase the Use of Electric Vehicles as Sustainable Transportation in The City of Pontianak Albert Safaria; Mohamad Khusaini; Dini Atikawati
AKRUAL: JURNAL AKUNTANSI Vol 17 No 02 (2026): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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Abstract

Background Problems: Sustainable development is a major goal for countries around the world to minimize environmental damage. Motor vehicles are a source of problems that cause air pollution. Technological developments have created environmentally friendly electric vehicles, which are considered sustainable vehicles. However, the availability of electricity is still not proportional to the number of motor vehicles. Introduction / Main Objectives: The objectives of this study are to describe the public's perception of electric vehicles, analyze the impact of electric vehicles on economic growth, and analyze strategies to increase the use of electric vehicles. Methods: This study uses a mixed-method approach (quantitative and qualitative methods). The study population consisted of 442 people. The number of samples calculated using Slovin's formula was 82 people selected at random. The data collection techniques used were questionnaires, documentation, and interviews. Data analysis in this study used descriptive inferential analysis (descriptive statistics), Strength Weakness Opportunity Threat (SWOT) analysis, and Analytical Hierarchy Process (AHP analysis). Results/ Findings: The results of the study indicate that the factors influencing the use of electric vehicles in Pontianak City are price, public taste, substitute goods, and supporting facilities for public electric vehicle charging stations (SPKLU). The most important strategy to increase the use of electric vehicles is for the government to control prices and complete the distribution of public electric vehicle charging stations (SPKLU) in Pontianak City. Conclusions: Promotion and public education need to be carried out systematically. Manufacturers developing batteries need to increase their lifespan and range so that they can travel long distances when used by the public.
Strategic Green Infrastructure Management and Green Budgeting for Sustainable Road Development Anwar Asihinggalih Antiarini; Harsuko Riniwati; Fitri Candra Wardana
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 | DOI: 10.26740/jaj.v17n02.p513-527

Abstract

Introduction/Main  Objectives:This study examines the integration of green infrastructure in road development along the Kepanjen–Pagak corridor in Malang Regency to support community mobility, economic growth, and environmental sustainability. Conventional road development often causes environmental problems such as declining air quality, excessive surface runoff, urban heat island effects, and degradation of roadside vegetation. Therefore, integrating green infrastructure has become increasingly important for sustainable and ecologically responsible road development. The study aims to analyze the existing implementation of green infrastructure, identify internal and external influencing factors, and formulate effective integration strategies using SWOT analysis. The novelty of this research lies in its comprehensive SWOT-based evaluation that integrates environmental, technical, institutional, and socio-economic perspectives within a regional road corridor context. Methods: This research employs a descriptive-analytical approach using both primary and secondary data. Primary data were collected through in-depth interviews, stakeholder discussions, and Likert scale (1–4) questionnaires, while secondary data were obtained from policy documents, project reports, and scientific literature. The study area covers approximately 18 km of the Kepanjen–Pagak corridor. Data were analyzed using the SWOT method. Finding / Results: The findings indicate that roadside vegetation effectively absorbs pollutants, reduces microclimate temperatures, and improves rainwater infiltration. Sustainable drainage systems and green open spaces also help reduce flood risks and improve the social and visual quality of the corridor. SWOT analysis shows strong institutional and environmental potential despite challenges related to budget limitations, technical capacity, and inter-agency coordination. Conclusion: The study concludes that integrating green infrastructure can enhance environmental quality and support sustainable road development, with implications for environmentally sustainable transportation planning in regional corridors.
The Influence of Compensation and Work Discipline on Employee Performance with Job Satisfaction as a Mediating Variable Marissa Melliasari; Rofiaty Rofiaty; Desi Tri Kurniawati
AKRUAL: JURNAL AKUNTANSI Vol 17 No 02 (2026): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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Abstract

Research Background: Despite intense competition for Indonesian civil service roles, public employees are often associated with negative stigmas regarding their actual work performance. Introduction / Main Objective: This study investigates the direct and indirect effects of compensation and work discipline on employee performance, with job satisfaction acting as a mediating variable. Method: Focusing on the Malang City and Malang Regency Religious Courts, the research utilized a saturated sample of 88 employees. Data collected through questionnaires and interviews were analyzed using Partial Least Squares (PLS) and the Sobel Test for mediation. Results/Findings: Direct path analysis indicates that compensation, work discipline, and job satisfaction all have positive and significant direct impacts on employee performance (all p-values ≤ 0.001). Additionally, compensation and work discipline positively and significantly influence job satisfaction. Crucially, the Sobel Test confirmed that job satisfaction serves as a significant mediating variable, indirectly facilitating the positive influence of both compensation (p=0.000) and work discipline (p=0.000) on employee performance. Conclusion: Higher compensation and robust work discipline directly improve employee performance and job satisfaction. Because job satisfaction functions as a vital psychological bridge, organizations must design compensation and discipline structures that foster genuine satisfaction to successfully optimize employee outputs.

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