Journal Description




































Journal Title: Jurnal Akuntansi dan Auditing Indonesia
Initial: JAAI
Frequency: 2 issues every year (June, December)
DOI: Prefix 10.20885 by
ISSN: 2528-6528 (online) | 1410-2420 (print)
Editor-in-Chief: Prof. Dr. Rifqi Muhammad
Managing Editor: Rizki Hamdani
Publisher: Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia and Supported by IAI-KAPd (Ikatan Akuntan Indonesia - Kompartemen Akuntan Pendidik)

Jurnal Akuntansi dan Auditing Indonesia (JAAI) is published by Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia and Supported by IAI-KAPd (Ikatan Akuntan Indonesia - Kompartemen Akuntan Pendidik).

Published twice a year in June and December, JAAI is a media of communication and reply forum for scientific works especially concerning the field of the accounting and auditing studies of developing countries. Papers presented in JAAI are solely the author's responsibility. The editorial board may edit without changing the substance of the papers.


Jurnal Akuntansi dan Auditing Indonesia (JAAI) is currently indexed in:
   
 

    

 

Announcements

Notice of APC Adjustment Effective July 10, 2025

2025-07-14

Dear Authors and Academic Partners,

We would like to inform you that starting from July 10, 2025, there will be an adjustment to the Article Processing Charge (APC) for article publication in our journal.

The APC, previously set at IDR 2,000,000, and USD 150 will be adjusted to:
 IDR 2,500,000 or USD 175

CALL FOR PAPERS

2025-04-25

The Jurnal Akuntansi dan Auditing Indonesia (JAAI), a nationally accredited academic journal (SINTA 2), published by published by Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia and supported by IAI-KAPd (Ikatan Akuntan Indonesia - Kompartemen Akuntan Pendidik), invites researchers, academics, and practitioners to submit high-quality manuscripts for Volume 29, Issues 1 and 2 (2025).

Vol 29, No 1 (2025)
Volume 29, Number : 1
June 23, 2025
Current Issue

Current Issue

Vol 29, No 2 (2025)

Published: December 10, 2025

Articles

Audit fees, audit quality, and auditor performance: Insights from Indonesian professionalism

Sigit Handoyo (1), Ninditya Wahyu Febriani (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia

ESG performance and dividend policy: The moderating role of family ownership in Indonesia

Ni Komang Wahyu Trisna Prahbawati (1), Isnalita Isnalita (2)
(1) Department of Accounting, Faculty of Economy and Business, Universitas Airlangga, Surabaya, Indonesia ,
(2) Department of Accounting, Faculty of Economy and Business, Universitas Airlangga, Surabaya, Indonesia

The nexus of stakeholder engagement and sustainability performance: A Systematic literature review and research agenda

Nina Nursida (1), Rona Naula Oktaviani (2), Ataina Hudayati (3)
(1) Department of Accounting, Islamic University of Riau, Pekanbaru, Indonesia ,
(2) Department of Accounting, Islamic University of Riau, Pekanbaru, Indonesia ,
(3) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia

Sentiment analysis of Indonesia’s new digital Tax Administration System (Coretax)

Shelvi Shelvi (1), Adinda Oktaviani Rachdian (2), Gandhi Pawitan (3), Diana Sari (4)
(1) Center for Business Studies, Parahyangan Catholic University, Bandung, Indonesia ,
(2) Center for Business Studies, Parahyangan Catholic University, Bandung, Indonesia ,
(3) Center for Business Studies, Parahyangan Catholic University, Bandung, Indonesia ,
(4) Center for Business Studies, Parahyangan Catholic University, Bandung, Indonesia

The role of institutional quality in moderating tax revenue, revenue-sharing funds from natural resources, and government expenditure on inclusive economic growth

Meliza Meliza (1), Akhmad Samsul Ulum (2)
(1) Faculty of Economics and Business, Universitas Pekalongan, Pekalongan, Indonesia ,
(2) Faculty of Economics and Business, Universitas Pekalongan, Pekalongan, Indonesia

Beyond compliance: How financial reporting practices shape tax behavior among growing MSME’S

Nur Zeina Maya Sari (1), Tanty Sondari (2), R. Nana Hadiana (3)
(1) Department of Accounting, Universitas Langlang Buana, Bandung, Indonesia ,
(2) Department of Accounting, Universitas Langlang Buana, Bandung, Indonesia ,
(3) Department of Accounting, Universitas Langlang Buana, Bandung, Indonesia

The effect of ESG performance on firm value: financial performance as a mediating variable

Dzulhijah Alkayyis Rayis (1), Ahmad Juanda (2), Agung Prasetyo Nugroho Wicaksono (3)
(1) Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Malang, Malang, Indonesia ,
(2) Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Malang, Malang, Indonesia ,
(3) Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Malang, Malang, Indonesia

The role of cognitive psychology, internal conditions, and technology utilization in shaping accounting behavior of SMEs

Rini Ridhawati (1), Adhitya Bayu Suryantara (2), Nurabiah Nurabiah (3), Eni Indriani (4)
(1) Department of Accounting, University of Mataram, Mataram, Indonesia ,
(2) Department of Accounting, University of Mataram, Mataram, Indonesia ,
(3) Department of Accounting, University of Mataram, Mataram, Indonesia ,
(4) Department of Accounting, University of Mataram, Mataram, Indonesia
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