e-ISSN : 2579-9991 and p-ISSN : 2579-9975
Jurnal Kajian Akuntansi (JKA) is a peer-reviewed and open access journal published by the Research Department of the Universitas Swadaya Gunung Jati (UGJ) in collaboration with Institute of Indonesia Chartered Accountant. Jurnal Kajian Akuntansi is published in print and online (Open Journal System / OJS) in 2017 with ISSN: 2579-9975 (print) and 2579-9991 (online). Jurnal Kajian Akuntansi publishes manuscript articles twice a year (June and December). JKA Previously the focus of JKA covered all accounting related studies. Since, 11th of July 2022 we have decided to change our focus and scope with reference to scientific research standards and procedures established by the editorial board for publication. Manuscript articles can come from researchers, academics, practitioners, lecturers, students and other accounting observers who are interested in research in the field of accounting. JKA publishes empirical (research) papers with various approaches, namely quantitative, qualitative, and mix method. JKA focuses on the following topics:
- Financial accounting.
- Auditing and forensic accounting.
- Innovation and technology in accounting.
- Ethics and professionalism.
- Accounting information system.
- Tax accounting.
- Behavioral accounting.
- Public Sector Accounting.
DOI Prefix 10.33603/jka by Crossref
Indexed by Directory Open Acces Journal (DOAJ)
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Announcements
Perpindahan OJS JKA! |
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Hormat Kami, |
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Posted: 2023-09-23 | More... |
Call for Papers - Jurnal Kajian Akuntansi |
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Posted: 2022-07-13 | |
Indexed By |
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Posted: 2021-10-03 | |
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Vol 7, No 1 (2023): JUNI 2023
Editorial Team JKA mengucapkan terima kasih kepada semua pihak yang telah memberikan kontribusi atas terbitnya Volume 7, No. 1, Juni 2023. Hormat kami kepada para penulis artikel yaitu (1) Ida Farida, Falikhatun dari Politeknik Harapan Bersama dan Universitas Sebelas Maret; (2) Auliya Indriyan Ustadza, Amrie Firmansyah dari Politeknik Keuangan Negara STAN dan Universitas Pembangunan Nasional Veteran Jakarta; (3) Arya Sindhung Widyatmoko, Doddy Setiawan dari Universitas Sebelas Maret; (4) Haryanto dari Universitas Diponegoro; (5) Akhmad Sigit Adiwibowo, Putri Nurmala dari Universitas Pamulang; (6) Dwiya Endah Pandu Probowati, Anis Chariri, Jaka Isgiyarta dari Universitas Diponegoro; (7) Widya Pranita, Leticia Yaputri, Siti Farhana, Daniel dari Universitas Prasetiya Mulya; (8) Luluk Muhimatul Ifada, Acep Komara dari Universitas Islam Sultan Agung dan Universitas Swadaya Gunung Jati.
Semoga melalui publikasi Jurnal Kajian Akuntansi Universitas Swadaya Gunung Jati Tahun 2023 ini, dapat bermanfaat serta menjadi sumbangan yang berarti bagi peneliti, praktisi, pengambil kebijakan, dosen, dan mahasiswa yang tertarik dalam bidang publikasi ilmiah dalam bidang ilmu akuntansi dan praktik akuntansi.
Table of Contents
Budgeting Gamesmanship in Real Estate and Construction: A Study of Msme’s
DOI : 10.33603/jka.v7i1.7098
| Abstract views : 367 times
Ida Farida, Falikhatun Falikhatun
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1-15
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Are Tax Avoidance and Earnings Management Link to Cost of Debt?
DOI : 10.33603/jka.v7i1.7192
| Abstract views : 465 times
Auliya Indriyan Ustadza, Amrie Firmansyah
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16-34
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Reaksi Pasar pada Peristiwa Rebalancing Indeks Msci di Negara Asean-5
DOI : 10.33603/jka.v7i1.7217
| Abstract views : 311 times
Arya Sindhung Widyatmoko, Doddy Setiawan
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35-55
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The Public Procurement and Government Spending as Implementation of New Public Management
DOI : 10.33603/jka.v7i1.7473
| Abstract views : 205 times
Haryanto Haryanto
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56-70
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Audit Quality on Accounting Misstatements in Companies Under Capital Market Pressure
DOI : 10.33603/jka.v7i1.7598
| Abstract views : 341 times
Akhmad Sigit Adiwibowo, Putri Nurmala
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71-85
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Hedonism, Religiosity, and Fraud In Financial Statements
DOI : 10.33603/jka.v7i1.7667
| Abstract views : 308 times
Dwiya Endah Pandu Probowati, Anis Chariri, Jaka Isgiyarta
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86-104
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Pengaruh Transaksi Pihak Berelasi Terhadap Performa Perusahaan Sektor Basic Materials di Indonesia
DOI : 10.33603/jka.v7i1.7754
| Abstract views : 482 times
Widya Pranita, Leticia Yaputri, Siti Farhana, Daniel Daniel
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105-124
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Digital Literacy and The Changing Landscape of The Accounting Profession: The Role of Technology Adoption Model
DOI : 10.33603/jka.v7i1.8454
| Abstract views : 712 times
Luluk Muhimatul Ifada, Acep Komara
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125-141
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