ACCRUALS (Accounting Research Journal of Sutaatmadja)

About the Journal

ACCRUALS (Accounting Research Journal of Sutaatmadja) :
- ISSN Print : 2614-5286
- ISSN Online : 2615-0409
Diterbitkan oleh Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Sutaatmadja. Terbit dua kali dalam setahun (Maret dan September). Terbit perdana pada Maret 2017. Setiap penerbitan minimal terdiri dari 5 judul artikel terkait rumpun akuntansi yang terdiri dari: akuntansi keuangan dan pasar modal, akuntansi manajemen dan keperilakuan, akuntansi sektor publik, akuntansi syariah, pengauditan, sistem informasi akuntansi, dan perpajakan. Setiap judul artikel minimal terdiri dari 10-25 halaman sesuai dengan ketentuan penulisan yang ditetapkan. Redaksi menerima naskah tulisan yang berhubungan dengan rumpun ilmu akuntansi yang telah disebutkan. Setiap artikel yang masuk akan direview oleh reviewer tanpa mencantumkan identitas penulis.
Accruals (Accounting Research Journal of Sutaatmadja) indexed and Journal List Title by :

Announcements

1st International & 4th National Conference on Accounting & Fraud Auditing

2023-01-05

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Read more about 1st International & 4th National Conference on Accounting & Fraud Auditing

Accruals Edisi September 2021

2021-05-06

Accruals Edisi Maret 2019

2019-01-22

Current Issue

Vol. 9 No. 02 (2025): Accruals Edisi September 2025

Published: 2025-09-30

Articles

DIGITAL DISRUPTION IN FINANCIAL REPORTING: A CATALYST FOR REGULATORY COMPLIANCE IN INDONESIAN MSMES Array

Nurul Aisyah Rachmawati, Rizka Ramayanti, Rudi Setiawan
- PDF
Abstract views : 10 | PDF views : 10
THE EFFECT OF PERCEIVED CONVENIENCE, SATISFACTION, AND TAX UNDERSTANDING ON INTEREST IN USING E-FILING AT WPOP WITH THE BENEFITS OF INFORMATION TECHNOLOGY AS A MODERATING VARIABLE

Cindy Della Ardana, Yunita Fitria
- PDF
Abstract views : 8 | PDF views : 6
The Effect of Auditor Switching and Auditor Independence on Audit Quality With Audit Fees As A Moderating Variable Array

Fellicia Fellicia, Christina Dwi Astuti
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Abstract views : 22 | PDF views : 13
Analysis of Sales Accounting Information System Implementation at PT Enigma Cipta Humanika Array

Nur Alimah Khasanah, Rizka Ramayanti
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Abstract views : 4 | PDF views : 8
ASSESSING SUCCESS FACTORS OF SOCIAL BUSINESS PERFORMANCE

Rusdianto Rusdianto
- PDF
Abstract views : 14 | PDF views : 9
Penerapan Praktik Akuntansi Manajerial pada Usaha Mikro, Kecil dan Menengah (UMKM) di Bandung Array

Ferdi Zanuar Azan, Ahlis Fatoni, Muhammad Zhafir Afif, Naufal Satrio Wibowo
- PDF
Abstract views : 27 | PDF views : 15
CAN INDEPENDENT COMMISSIONERS SERVE AS CORPORATE GATEKEEPERS IN MITIGATING THE IMPACT OF FINANCIAL AGGRESSIVENESS ON TAX BEHAVIOR?

Zakiah Zakiah, Nurul Aisyah Rachmawati
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Abstract views : 0 | PDF views : 0
THE IMPACT OF PERSONALITY, FINANCIAL INCENTIVES, AND WORK ENVIRONMENT FACTORS ON ACCOUNTING STUDENTS’ INTEREST IN PURSUING A CAREER IN INTERNAL AUDITING

Angel Yuliyanti Siburian, Vinny Stephanie Hidayat
Abstract views : 0

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