About the Journal

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). 

Current Issue

Vol. 7 No. 2 (2023): Vol 7, No 2 (2023): DESEMBER
Published: 31.12.2023

Articles

  • Controlling Function of Corporate Governance to The Relevance of Accounting Earnings Information

    Azolla Degita Azis, Huriyaturrohman, Muhammad Imam Sundarta, Muhamad Nur Rizqi (Author)
    142-158
    DOI: https://doi.org/10.33603/jka.vol7.no2.a8

  • Earnings Management and Tax Minimization: Comprehensive Analysis of Book-Tax Differences in Indonesia

    Muhammad Hammam Al Hashfi, Dwi Martani (Author)
    159-180
    DOI: https://doi.org/10.33603/jka.vol7.no2.a3

  • Corporate Investment and Corporate Performance: Do Crisis Matter?

    Estu Widarwati, Muhamad Mugi Nugraha, Nunik Nurmalasari, E. Wityasminingsih (Author)
    181-199
    DOI: https://doi.org/10.33603/jka.vol7.no2.a18

  • The Role of Digitalization and Environmental, Social, Governance in Enhancing Value Relevance of Accounting Information

    Clarissa Dominique Effendi Handajani, Yie Ke Feliana, Rizky Eriandani (Author)
    200-219
    DOI: https://doi.org/10.33603/jka.vol7.no2.a5

  • Corporate Governance, Financial Performance and Macroeconomics: The Impact on Bank Profitability Information

    Andry Priharta, Nur Asni Gani, Azizatul Munawaroh, Tri Ananto (Author)
    220-236
    DOI: https://doi.org/10.33603/jka.vol7.no2.a2

  • Framing Analysis: Do Illegal Online Loans Have Fraud

    Soni Agus Irwandi, Nanang Shonhadji (Author)
    237-253
    DOI: https://doi.org/10.33603/jka.vol7.no2.a12

  • The Possibility of Sustainability Accounting Implementation in Village Owned Enterprise

    Putu Sukma Kurniawan, Tjiptohadi Sawarjuwono (Author)
    254-269
    DOI: https://doi.org/10.33603/jka.vol7.no2.a9

  • The Influence of It Governance and It Capability on The Performance of Private Higher Education Institutions: The Mediation Role of Performance Management Systems

    Tiyas Puji Utami, Suryo Pratolo (Author)
    270-290
    DOI: https://doi.org/10.33603/jka.vol7.no2.a17
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