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About the Journal

Jurnal Ilmiah Akuntansi Kesatuan is a media of information and communcation for researcher, academics and practitioners who are involved and pay attention to the published by Institute for Researcher and Community Service, Institute Bisnis dan Informatika Kesatuan in collaboration with teh Faculty of Business and the Vocational Faculty of IBI Kesatuan.

First Published in 2013, it publishes the results of quantitative and qualitative research in the field of Accounting in a broad sense.

  • Country of Publication : Indonesia
  • Partnership : Relawan Jurnal Indonesia, Perkumpulan Dosen Indonesia Semesta, Perkumpulan Dosen Peneliti Indonesia
  • ISSN : P-ISSN: 2337-7852 E-ISSN: 2721-3048
  • Frequency : Bi-Monthly
  • Advance Access : Yes
  • Types of Journal : Academic/Scholarly Journals
  • Policies : Peer-Reviewed
  • Copyright : CC-BY-SA
  • Publisher : LPPM Institut Bisnis dan Informatika Kesatuan
  • Format : Print & Online
  • DOI : doi.org/10.37641/jiakes
  • Publication Dates : February, April, June, August, October, December
  • Scope : Accounting, Tax, Banking, Auditing, Accounting Information System
  • Open Access : Yes
  • Review Time : Eight Weeks Approximately
  • Contact & Submission E-Mail : jurnal.ibik@gmail.com lemlit@ibik.ac.id 

Indexed by:

Google Scholar One Search Dimension Crossref Garuda PKP Index ROAD OpenAIRE Journal Stories Index Copernicus DOAJ JIAKES

Supervised by:

Tools:

Jurnal Ilmiah Akuntansi Kesatuan adalah media ilmiah yang independen bagi para Dosen dan Peneliti di bidang ilmu Akuntansi. Terbit tiga kali dalam setahun, pada bulan April, Agustus dan Desember. Mempublikasikan hasil-hasil penelitian terapan bidang akuntansi dalam arti luas. Pedoman bagi penulis dicantumkan pada halaman Author jurnal ini.

Current Issue

Vol. 14 No. 3 (2026): JIAKES Edisi Juni 2026
View Vol. 14 No. 3 (2026): JIAKES Edisi Juni 2026
Published: 2026-06-25

Articles


  • A Systematic Review of Human Capital in the Digital Economy

    Franciskus Antonius Alijoyo, Muhammad Juliansyah Putra, Margaretha Banowati Talim, Endang Fatmawati, B.M.A.S. Anaconda Bangkara
    663-678
    DOI: https://doi.org/10.37641/jiakes.v14i3.5342

  • The Effect of Fraud Risk Assessment, Independence, Competency, and Auditor Experience on Fraud Detection

    Nur Hidayah K Fadhilah, Ayu Juwita, Wahyu Mulyadi, Natasya Nurhasanah
    679-692
    DOI: https://doi.org/10.37641/jiakes.v14i3.5158

  • The Effect of CSR and Ownership Structure on Environmental Innovation: The Moderating of CEO Narcissism

    Erna Wati, Sari Dewi, Iskandar Itan, Finia Novarisy Zultia
    693-704
    DOI: https://doi.org/10.37641/jiakes.v14i3.5277

  • The Impact of Accounting Software Use on Financial Report Efficiency

    Sutarni, Sukriyah Sukriyah, Budiandru, Loso Judijanto, Gema Ika Sari
    705-716
    DOI: https://doi.org/10.37641/jiakes.v14i3.5305

  • The Effect of Human Resources, Internal Control Systems, and Information Technology on Local Government Financial Statement Consolidation

    Saprudin, Febian Junaid, Mohamad Abdul Radjak Masjhur, Julie Abdullah, Nikma Bilondatu
    717-728
    DOI: https://doi.org/10.37641/jiakes.v14i3.5313

  • The Effect of Corporate Environmental Reporting and Malaysian Environmentally Sensitive Public Listed Companies on Organizational Behavior

    Sarah Yuliarini, Eva Wany
    729-740
    DOI: https://doi.org/10.37641/jiakes.v14i3.4889

  • Digital Transformation, Public Trust, and Banking Challenges: A Comprehensive Mixed-Methods Analysis

    Rustan DM, Karlina Ghazalah Rahman, Emily Nur Saidy, Qomariyatus Sholihah, Sri Prilmayanti Awaluddin, Ridwan Danuarta Galisong
    741-754
    DOI: https://doi.org/10.37641/jiakes.v14i3.4965

  • Determinants of Corporate Value in Indonesia Mining Sectors with Sustainability Performance as Mediating Variable

    Yoyok Priyo Hutom, Tri Widyastuti, Darmansyah Darmansyah, Syahril Djaddang
    755-766
    DOI: https://doi.org/10.37641/jiakes.v14i3.5284

  • The Effect of Fraud Indicators and Financial Reporting Compliance on Earnings Quality and Stock Returns in ISSI Companies

    Aprilia Fitriani, Hari Setyawati
    767-780
    DOI: https://doi.org/10.37641/jiakes.v14i3.5372

  • Digital Accounting and Islamic Financial Literacy toward Digital Financial Reporting Adoption: The Mediating Effect of Self-Efficacy

    Sri Rahayu, Ahmad Nizam Che Kasim, Widia Astuty, Azwansyah Habibie
    781-794
    DOI: https://doi.org/10.37641/jiakes.v14i3.5488
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