Jurnal Akuntansi

Jurnal Akuntansi is published by 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.

Announcements

 

Template Article Changes

  
In order to develop and improve the quality of articles in the Jurnal Akuntansi, the Editorial Board agreed to make some improvements in article templates. This is intended to improve the quality of the display that will make it easier to read, refer to and or simulate the articles provided in this journal. The new article template effectively applies to the issue of Volume 11 Number 1 the Year 2021. While the old articles still use the old article template. To find out the new article template, please download it here.  
Posted: 2021-02-16
 
More Announcements...

Vol 11, No 2 (2021)

Table of Contents

Articles

THE INFLUENCE OF PERFORMANCE MEASUREMENT SYSTEM ON THE IMPLEMENTATION OF SAKIP IN THE JAMBI PROVINCIAL GOVERNMENT
Muhammad GowonMail Google Scholar ,  Yuliusman YuliusmanMail ,  Fortunasari FortunasariMail
PDFPages: 93-104
10.33369/j.akuntansi.11.2.93-104   Received: 5 Jan 2021; Published: 30 Jun 2021
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HEALTHTECH STARTUPS INTERNAL CONTROL TO INCREASE COMPETITIVE ADVANTAGE IN THE NEW NORMAL ERA
Aulia NurazizahMail ,  Novita NovitaMail
PDFPages: 105-122
10.33369/j.akuntansi.11.2.105-122   Received: 29 Mar 2021; Published: 30 Jun 2021
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IMPLEMENTATION OF GOOD GOVERNANCE TO IMPROVE THE PERFORMANCE OF VILLAGE GOVERNMENTS
Yesi Mutia BasriMail ,  Tusanti Igus FindayaniMail ,  Arumega ZarefarMail
PDFPages: 123-136
10.33369/j.akuntansi.11.2.123-136   Received: 18 Sep 2020; Published: 30 Jun 2021
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INFLUENCE OF COMPETENCE, INDEPENDENCE, SPIRITUAL QUOTIENT, EMOTIONAL QUOTIENT, AND AUDIT TENURE ON AUDIT QUALITY
Ready WicaksonoMail ,  Mispiyanti MispiyantiMail
PDFPages: 137-148
10.33369/j.akuntansi.11.2.137-148   Received: 14 Sep 2020; Published: 30 Jun 2021
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THE EFFECT OF BOARD OF COMMISSIONERS, AUDIT COMMITTEE, COMPANY SIZE, AND CAPITAL STRUCTURE ON AGENCY COSTS: INDONESIA PERSPECTIVE
Deo Dio Du SimanjuntakMail ,  Judith T. Gallena SinagaMail
PDFPages: 149-162
10.33369/j.akuntansi.11.2.149-162   Received: 17 Mar 2021; Published: 30 Jun 2021
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ASSET UTILIZATION OPTIMIZATION, LOCAL GOVERNMENT SUPPORT, ASSET MANAGEMENT PROFESSIONALISM TOWARDS INCREASING VILLAGE ORIGINAL INCOME
Erna HendrawatiMail
PDFPages: 163-174
10.33369/j.akuntansi.11.2.163-174   Received: 27 Mar 2021; Published: 30 Jun 2021
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THE EFFECT OF INTERNAL CONTROL SYSTEM, INFORMATION ASYMMETRY, SUITABILITY OF COMPENSATION AND ORGANIZATION'S ETHICAL CULTURE ON ACCOUNTING FRAUD
Halimatusyadiah HalimatusyadiahMail ,  Muhammad Hafizh RobaniMail
PDFPages: 175-188
10.33369/j.akuntansi.11.2.175-188   Received: 9 Mar 2021; Published: 30 Jun 2021
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THE EFFECT OF OPERATING CASH FLOW, NET PROFIT, ROA AND ROE ON STOCK RETURN OF IDX
Jessy Safitri SitorusMail ,  Ernika SiburianMail ,  Yosevin SimbolonMail ,  Royto Enjelia br NaibahoMail
PDFPages: 189-196
10.33369/j.akuntansi.11.2.189-196   Received: 28 May 2021; Published: 30 Jun 2021
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