cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Fefri Indra Arza
Contact Email
fefriarza@gmail.com
Phone
+6281363295394
Journal Mail Official
jea.feunp@gmail.com
Editorial Address
Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang Jln. Prof. Dr. Hamka, Kampus UNP Air Tawar Padang Provinsi Sumatera Barat - 25131
Location
Kota padang,
Sumatera barat
INDONESIA
Jurnal Eksplorasi Akuntansi (JEA)
Published by Universitas Negeri Padang
ISSN : -     EISSN : 26563649     DOI : https://doi.org/10.24036/jea.v2i4.291
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Eksplorasi Akuntansi (JEA) adalah jurnal ilmiah yang mempublikasikan artikel ilmiah yang berasal dari skripsi mahasiswa S1 Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP). Jurnal ini dikelola oleh Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP), dan terbit 4x setahun pada bulan Februari, Mei, Agustus, dan November. Topik penelitian yang dapat dipublikasikan pada Jurnal Eksplorasi Akuntansi (JEA) meliputi riset-riset kuantitatif maupun kualitatif pada bidang: 1. Akuntansi keuangan dan pasar modal 2. Akuntansi manajemen 3. Akuntansi sektor publik 4. Pemeriksaan akuntansi (auditing) 5. Sistem informasi akuntansi 6. Perpajakan 7. Akuntansi syariah 8. Pendidikan akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 805 Documents
 77   78   79   80   81 
Memetakan Lanskap Greenwashing dalam Pelaporan Keberlanjutan : Tinjauan Bibliometrik Vini Fitri Melani
Jurnal Eksplorasi Akuntansi Vol 8 No 3 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i3.4913

Abstract

The growing adoption of sustainability reporting has brought greenwashing to the forefront as a pressing concern, one that can undermine the credibility of sustainability disclosure and erode stakeholder trust. This study maps the development and trends of greenwashing research in sustainability reporting through a bibliometric analysis combined with a systematic literature review guided by the PRISMA protocol, using 1.280 documents indexed in Scopus from 2003 to 2006, processed with Bibliometrix and Biblioshiny in R Studio. The novelty of this study lies in its specific focus on the link between greenwashing and sustainability reporting, a connection that prior biliometric studies have largely treated separately. The results show a significant rise in publications since 2021, becoming sharper after 2024, reflecting growing academic attention to the quality and transparency of sustainability disclosures. This study also maps the most influential authors, journals and institution, along with dominant themes such as ESG disclosure, corporate social responsibility, corporate governance and corporate transparency. Future research directions include artificial intelligence-based greenwashing detection, the effectiveness of sustainability regulation and the influence of greenwashing on investment decisions and stakeholder trust. These findings confirm that greenwashing has become a central issue in sustainability reporting that continues to warrant closer academic attention.
Academic Stress dan Academic Engagement pada Mahasiswa Akuntansi dengan Mediasi Digital Skills Risma Febriyanti; Sriyani Mentari
Jurnal Eksplorasi Akuntansi Vol 8 No 3 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i3.4949

Abstract

The increasingly digitalized learning environment and high academic pressures pose significant challenges to accounting students’ learning participation, leading to inconsistent findings regarding how stress influences student involvement. This study aims to analyze the effect of academic stress on academic engagement while examining the mediating role of digital skills among accounting students. Employing a quantitative approach with an explanatory survey design, data were gathered through questionnaires distributed to two hundred fifty-four undergraduate Accounting and Accounting Education students at Universitas Negeri Malang from the 2023 and 2024 cohorts. Data were analyzed using path analysis and the Sobel test. Unlike previous research that predominantly frames stress as a detrimental factor, this study introduces a novel perspective by integrating digital skills as a personal resource that explains how stress can drive engagement in digital learning settings. The findings reveal that academic stress has a positive and significant effect on both academic engagement () and digital skills (). Furthermore, digital skills exert a strong positive impact on academic engagement (). The Sobel test confirms that digital skills partially mediate the relationship between academic stress and academic engagement (Sobel statistic , indirect effect ). In conclusion, digital skills serve as a crucial personal capacity that enables students to transform academic pressure into active learning participation. Higher education institutions are recommended to enhance digital competence integration and stress management programs, while future researchers should adopt longitudinal designs to examine reciprocal relationships.
Bias Kognitif dalam Akuntansi Sektor Publik dan Pengambilan Keputusan Keuangan Publik: Systematic Literature Review Vita Fitria Sari; Yulia Hendri Yeni; Aries Tanno; Sri Daryanti Zen; Suhernita Suhernita
Jurnal Eksplorasi Akuntansi Vol 8 No 3 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i3.5009

Abstract

Public sector accounting reforms have traditionally assumed that better financial and performance information leads to better public decisions. However, growing evidence indicates that decision quality depends not only on information quality but also on how decision-makers cognitively interpret and use that information. Although behavioural research has expanded rapidly, studies on cognitive biases in public sector accounting remain fragmented across behavioural accounting, public sector accounting, and Behavioural Public Administration. This study addresses this gap through a systematic literature review of cognitive biases in public sector accounting and public financial decision-making. Following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines, seventeen peer-reviewed articles were analysed using thematic synthesis. The review identifies three interrelated categories of cognitive biases—information processing biases, judgment and decision biases, and commitment and persistence biases—that collectively explain how cognitive processes shape accounting information interpretation, financial judgments, and the persistence of public decisions. The findings also reveal that existing research is concentrated on performance information and public budgeting, while public financial reporting, public sector auditing, and popular financial reporting remain underexplored. Building on these findings, this study proposes Behavioural Public Sector Accounting (BPSA) as a conceptual framework that integrates behavioural accounting, public sector accounting, and Behavioural Public Administration, shifting the focus of public sector accounting research from information production toward information use. The study argues that improving public decisions requires understanding not only the quality of accounting information but also the cognitive processes through which it is interpreted and applied.
Carbon Risk and Accounting Conservatism: Evidence from Canadian High-Emission Industries Irfana Rahma Dzikria; Rahmat Hakim
Jurnal Eksplorasi Akuntansi Vol 8 No 3 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i3.5013

Abstract

Purpose – This study explores whether carbon risk is linked with accounting conservatism in Canadian listed firms operating in high-emission industries. The main concern is whether firms facing greater carbon exposure responds with more cautious financial reporting when climate-related risks can materially affect their finances. Design/methodology/approach – A quantitative panel approach was applied to non-financial Canadian firms recorded by Refinitiv from 2016 to 2025. The sample cover four high-emission sectors: Energy, Materials, Transportation, and Utilities. Accounting conservatism are measured through the Khan and Watts model, while carbon risk is represented by carbon emission intensity. Findings - The evidence indicate a positive link between carbon risk and accounting conservatism. However, the strength of this link change when different model specifications are applied, meaning the statistical support are not equally strong in every specification. Implication – These findings suggests that carbon risk may be reflected in can enters the financial reporting behaviour, especially in industries with process, particularly when firms operate under high carbon exposure. The findings are relevant this issue matter for investors, regulators, and standard setters because they indicate that climate-related risks risk may influence not only affects more than sustainability disclosures but reporting. It may also shape the way firms recognize and reports financial reporting practices information.
The Antecedents of Trust in the Coretax Administration System and Its Relationship with Tax Compliance Behaviour: Evidence from Indonesia Ali Reza Ahmadi; Verni Juita
Jurnal Eksplorasi Akuntansi Vol 8 No 3 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i3.5207

Abstract

The digital transformation of tax administration has increased taxpayers’ reliance on digital platforms, making trust an important factor in encouraging tax compliance. Addressing this issue, the present study investigates the effects of perceived system quality, institutional trust, digital literacy, and perceived information security and privacy on trust in Indonesia’s Coretax Administration System and tax compliance behaviour. Using a quantitative cross-sectional design, 708 responses were collected through an online survey, of which 586 valid responses were retained after data screening. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that perceived system quality, institutional trust, digital literacy, and perceived information security and privacy have significant positive effects on trust in the Coretax platform. Trust in the platform also has a significant positive effect on tax compliance behaviour, while all four antecedent variables have significant indirect effects on tax compliance through platform trust. These findings extend the Slippery Slope Framework to digital tax administration and highlight the importance of system reliability, institutional credibility, taxpayers’ digital capabilities, and information protection in strengthening trust and supporting voluntary tax compliance.

Page 81 of 81 | Total Record : 805

 77   78   79   80   81 

Filter by Year

2019 2026


Reset
Filter By Issues
All Issue Vol 8 No 3 (2026): Jurnal Eksplorasi Akuntansi (JEA) Vol 8 No 2 (2026): Jurnal Eksplorasi Akuntansi (JEA) Vol 8 No 1 (2026): Jurnal Eksplorasi Akuntansi (JEA) Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA) Vol 7 No 3 (2025): Jurnal Eksplorasi Akuntansi (JEA) Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA) Vol 7 No 1 (2025): Jurnal Eksplorasi Akuntansi (JEA) Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA) Vol 6 No 3 (2024): Jurnal Eksplorasi Akuntansi (JEA) Vol 6 No 2 (2024): Jurnal Eksplorasi Akuntansi (JEA) Vol 6 No 1 (2024): Jurnal Eksplorasi Akuntansi (JEA) Vol 5 No 4 (2023): Jurnal Eksplorasi Akuntansi (JEA) Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA) Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA) Vol 5 No 1 (2023): Jurnal Eksplorasi Akuntansi (JEA) Vol 4 No 4 (2022): Jurnal Eksplorasi Akuntansi (JEA) Vol 4 No 3 (2022): Jurnal Eksplorasi Akuntansi (JEA) Vol 4 No 2 (2022): Jurnal Eksplorasi Akuntansi (JEA) Vol 4 No 1 (2022): Jurnal Eksplorasi Akuntansi (JEA) Vol 3 No 4 (2021): Jurnal Eksplorasi Akuntansi (JEA) Vol 3 No 3 (2021): Jurnal Eksplorasi Akuntansi (JEA) Vol 3 No 2 (2021): Jurnal Eksplorasi Akuntansi (JEA) Vol 3 No 1 (2021): Jurnal Eksplorasi Akuntansi (JEA) Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA) Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi Vol 2 No 3 (2020): Jurnal Eksplorasi Akuntansi (JEA) Vol 2 No 2 (2020): Jurnal Eksplorasi Akuntansi (JEA) Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA) Vol 1 No 4 (2019): Jurnal Eksplorasi Akuntansi (JEA) Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA) Vol 1 No 2 (2019): Jurnal Eksplorasi Akuntansi (JEA) Vol 1 No 1 (2019): Seri A More Issue