Journal Description

Jurnal Akuntansi is published by UNIB Press and collaborated with the Department of Accounting, Faculty of Economics and Business, University of Bengkulu. This journal contains are accounting research that includes Financial Accounting, Public Sector Accounting, Management Accounting, Economy, Islamic Financial Accounting and Management, Auditing, Corporate Governance, Ethics and Professionalism, Corporate Finance, Accounting Education, Taxation, Capital Market, Banking and contemporary issue about accounting. The Accounting Journal obtains an E-ISSN online (2303-0364) and prints ISSN number (2303-0356) on November 30, 2012.

Vol. 13 No. 3 (2023): Accounting Journal

Published: October 9, 2023

The Analysis of Changes in Implementation to PSAK 71 Post-Covid 2019 on Allowance for Impairment Losses (In BUMN Banking Sector Companies Listed on the IDX)

Rafika Sari (1), Yevi Dwitayanti (2)
(1) Universitas Indo Global Mandiri ,
(2) Politeknik Negri Sriwijaya
177-186
268

Analysis of The Influence of Enterprise Risk Management Implementation on Company Performance and Company Value

Clarissa Maharani (1), Efa Yonnedi (2)
(1) Universitas Andalas ,
(2) Universitas Andalas
187-198
400

How to Prevent Fraud in Village Financial Management in Kapanewon Tempel?

Lulu Amalia Nusron (1)
(1) Universitas PGRI Yogyakarta
199-215
172

Do Tapping Box Technology Increase Local Taxes And District Own Source Revenue?

JULI RATNAWATI (1), Anna Sumaryati (2), Enny Susilowati Mardjono (3), Melati Oktafiyani (4)
(1) a:1:{s:5:"en_US";s:51:"FAKULTAS EKONOMI BISNIS UNIVERSITAS DIAN NUSWANTORO";} ,
(2) FAKULTAS EKONOMI BISNIS UNIVERSITAS DIAN NUSWANTORO ,
(3) FAKULTAS EKONOMI BISNIS UNIVERSITAS DIAN NUSWANTORO ,
(4) FAKULTAS EKONOMI BISNIS UNIVERSITAS DIAN NUSWANTORO
216-228
296

The Role of Religiousity in Mitigating the Effects of Technostress on Engaging Academic Fraud during Accounting Online Learning

Priyastiwi Priyastiwi (1), Sriwidharmanely Sriwidharmanely (2), Abdul Halim (3)
(1) STIE Widya Wiwaha ,
(2) Universitas Bengkulu ,
(3) Universitas Gadjah Mada
229-243
495

Intelectual Capital, Green Accounting, And Company Performance With The Manufacturing Company

230

Analysis of the Level of E-Government Implementation and Factors That Influence It (Empirical Study of Regional Government in Central Java)

303

The Role of Political Factors, Leadership and Human Resource Quality on Budgeting Conflict Management in Local Government

Robinson Robinson (1), Herawansyah Herawansyah (2), Ayun Sundari (3)
(1) Universitas Bengkulu ,
(2) Universitas Bengkulu ,
(3) Universitas Bengkulu
267-280
214
View All Issues