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:
   
 

    

 

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

Vol 29, No 2 (2025)
Volume 29, Number : 2
December 10, 2025
Current Issue

Vol. 30 No. 1 (2026)

Published: June 1, 2026

How does corporate governance influence the corporate SDG reporting?

Nina Febriana Dosinta (1), Farradesty Cahyaning Tyas (2)
(1) Department of Accounting, Universitas Tanjungpura, Pontianak, Indonesia ,
(2) Department of Accounting, Universitas Tanjungpura, Pontianak, Indonesia
1-14
30

Environmental education and ecological sensitivity shaping economics students behavior in Indonesia

Mila Indriastuti (1), Arief Budi Wardana (2), Dhian Adhetiya Safitra (3), Pardomuan Robinson Sihombing (4)
(1) Faculty of Economics and Business, Universitas Muhammadiyah Prof. Dr. Hamka, Jakarta, Indonesia ,
(2) Diploma Program in Taxation, Politeknik Keuangan Negara STAN, Indonesia ,
(3) Diploma Program in Public Asset Management, Politeknik Keuangan Negara STAN, Indonesia ,
(4) Badan Pusat Statistik, Indonesia
15-28
7

Determining greenwashing in global ESG research: A bibliometric analysis of themes, trends, and regional focus

Dianwicaksih Arieftiara (1), Marziana Madah Marzuki (2)
(1) Universitas Pembangunan Nasional “Veteran” Jakarta, Indonesia ,
(2) Universiti Teknologi MARA, Cawangan Kelantan, Malaysia
29-45
40

New fraud diamond theory: Why people commit fraudulent financial statements?

Arief Rahman (1), Jenneka Ika Sarundayang (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
46-54
11

Determinants of personal accounting applications adoption: A perspective of the centennial generation

Selvi Saputri (1), Muamar Nur Kholid (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
55-62
8

Green accounting and firm value: The moderating role of external assurance in Indonesia

Nandina Putri Wiguna (1)
(1) Department of Accounting, Faculty of Economy and Business, Universitas Bengkulu, Bengkulu, Indonesia
63-76
17

Related-party transactions, profitability, and tax avoidance: Evidence from Indonesia’s VAT reform

Desy Miranda Christine Tampubolon (1), Andang Wirawan Setiabudi (2)
(1) Faculty of Business and Social Innovation, Universitas Katolik Indonesia Atma Jaya, Jakarta, Indonesia ,
(2) Faculty of Business and Social Innovation, Universitas Katolik Indonesia Atma Jaya, Jakarta, Indonesia
77-84
10
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