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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. 2 (2026): JIAKES Edisi April 2026
View Vol. 14 No. 2 (2026): JIAKES Edisi April 2026
Published: 2026-04-16

Articles


  • Cocreating Public Value in Smart Cities: The Interplay of Citizen Engagement, Digital Literacy, and Governance Transparency

    Dwibin Kannapadang, Siti Munawaroh, Sayugo Adi Purwanto
    523-536
    DOI: https://doi.org/10.37641/jiakes.v14i2.5242

  • The Effect of Legislative Bargaining Power on Asymmetric Budget Ratcheting in Local Governments

    Siti Nur Azizah Salsabila, Dyah Setyaningrum
    537-550
    DOI: https://doi.org/10.37641/jiakes.v14i2.5058

  • The Effect of Management Accounting Systems and Leadership on Managerial Performance with Knowledge Management as a Moderator Variable

    Imelda Dian Rahmawati, Sarwendah Biduri, Aisha Hanif
    551-562
    DOI: https://doi.org/10.37641/jiakes.v14i2.4797

  • The Role of Work Ethics in Mediating Accounting Competency and Fraud Prevention: A Qualitative Content Analysis

    Siti Rosyafah, Yoga Adi Prayogi
    563-574
    DOI: https://doi.org/10.37641/jiakes.v14i2.5082

  • The Effect of Entrepreneurship and Mental Accounting in Enhancing Business Sustainability: A Financial Performance Mediation Model

    Siti Arifah, Emma Dwi Ratnasari, Jalu Aji Prakoso, Rochmat Aldy Purnomo, Rindang Widuri, M. Rudianto
    575-586
    DOI: https://doi.org/10.37641/jiakes.v14i2.4873

  • The Effect of Risk Management, Risk Mitigation, Auditor Reputation, Company Size, and Public Owned Shares on Underpricing

    Victoria Ari Palma Akadiati, Einde Evana, Agrianti Komalasari
    587-598
    DOI: https://doi.org/10.37641/jiakes.v14i2.5328

  • Geographic Barriers and Extreme Poverty: Micro-Spatial Evidence from the Riau Islands Province

    Nur Aisyah Fatmasari, Hardi Warsono, Kismartini Kismartini, Budi Puspo Priyadi
    599-614
    DOI: https://doi.org/10.37641/jiakes.v14i2.5107

  • The Influence of Financial Literacy, Business Capital, and Time Management on MSME Performance

    Nadia Christy, Miar Miar, Wiwin Zakiah
    615-626
    DOI: https://doi.org/10.37641/jiakes.v14i2.4624

  • The Effectiveness of State Budget Management on Inflation and Gross Domestic Product

    Wahyu Dwi Agung Priyo Susilo
    627-638
    DOI: https://doi.org/10.37641/jiakes.v14i2.5127

  • The Satyam Scandal and Creative Accounting: An Analysis of Impact, Causal Factors, and Lessons for Corporate Governance in Indonesia

    Ardiansyah Ardiansyah
    639-648
    DOI: https://doi.org/10.37641/jiakes.v14i2.4960
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