About the Journal

JIAI (Indonesian Accounting Scientific Journal) is a publication of the Accounting Study Program, Faculty of Economics, University of Muhammadiyah Jember, p-ISSN: 2528-6501, e-ISSN: 2620-5432. Publications in the form of writings published periodically and have the aim as a place to accommodate ideas, studies and studies, and as a channel of information for the development and development of science in accounting which include: accounting information systems, management accounting, public sector accounting, auditing, sharia accounting , behavioral accounting, and financial accounting. This publication contains scientific writing in the form of research results, theoretical studies and application of theory, conceptual ideas, new book reviews, bibliographies and practical writings from experts, academics, and practitioners. The writings that have been published have gone through the editing process as needed by the publisher without changing the substance according to the original manuscript. The writing in each publication is the personal responsibility of the author and does not reflect the opinion of the publisher. Manuscripts sent to the editor must be original and not being considered for publication by other publishers. This journal is published twice a year, which is April and October.

Current Issue

Vol. 11 No. 1 (2026): Edisi April
Published: 2026-04-30

Articles

  • PERAN PEMERINTAH DAN PELANGGAN TERHADAP SUSTAINABILITY REPORTING DISCLOSURE PADA PERUSAHAAN MANUFAKTUR DAN ENERGI DI INDONESIA

    Rendy Mirwan Aspirandi, Shalli Arsylia, Dwi Suhartini
    122 - 136

  • EKSPLORASI PROSES AUDIT INTERNAL DALAM MENGIDENTIFIKASI RISIKO DAN PENYIMPANGAN PADA ATAYA RESIDENCE

    Nina Martiana, Riyanto Setiawan Suharsono, Ihza Akbar Setyawan
    99 - 101

  • Peran Fraud Triangle: Pressure, Opportunity, dan Rationalization dalam Mendorong Terjadinya Earnings Managemen

    Gardina Aulin Nuha
    102 - 121

  • Ukuran Perusahaan Sebagai Moderator atas Dampak Likuiditas dan Profitabilitas Terhadap Tax Avoidance

    Hikma Ilmiana Gita Pramesti, Noor Salim
    89 - 98

  • FAKTOR – FAKTOR YANG MEMPENGARUHI STABILITAS KEUANGAN PADA BANK KONVENSIONAL DI INDONESIA

    Celine Dwi Armadina Putri Sihotang, Luh Putu Puji Trisnawati
    1-15

  • PENGARUH LDR, RISIKO KREDIT, DEWAN KOMISARIS, DAN FINTECH TERHADAP KINERJA KEUANGAN PERBANKAN YANG TERDAFTAR BEI 2022-2024

    Denanda Ayu Putri Guritno, Manendha Maganitri Kundala
    16 - 27

  • PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) PADA TAHUN 2019 – 2024

    Kholifah Lestari, Dinda Fali Rifan, Ghina Ulfah Saefurrohman
    61 - 83

  • DAMPAK COST LEADERSHIP DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS DENGAN ESG SEBAGAI VARIABEL MEDIASI

    Ayu Maisyaroh, Dhian Andanarini Minar Savitri
    44 - 60

  • Pengaruh Pengetahuan Perpajakan, Motivasi Karir, dan Motivasi Ekonomi Terhadap Minat Mahasiswa Untuk Mengikuti Brevet Pajak

    Ifatul Maula, Nurma Gupita Dewi
    28 - 43
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JIAI : Jurnal Ilmiah Akuntansi Indonesia (Indonesian Accounting Scientific Journal) has been indexed by :