Jurnal Akuntansi Indonesia

Jurnal Akuntansi Indonesia (p-ISSN : 0216-6747 and e-ISSN : 2655-9552) is published by Universitas Islam Sultan Agung (UNISSULA) and managed by the Department of Accounting, Faculty of Economics of UNISSULA, Semarang. Jurnal Akuntansi Indonesia released on a regular basis (every six months, on January and July). The purpose of this journal is to publish the results of accounting research which includes: Financial Accounting, Management Accounting, Accounting Theory, Public Sector Accounting, Auditing, Tax Accounting, Sharia Accounting, and Accounting Information Systems. The determination of articles contained in Jurnal Akuntansi Indonesia is through a blind review process by the Board of Editors that has been appointed by Jurnal Akuntansi Indonesia with consideration: article relevance to professional development and accounting practices as well as the fulfilment of the standard requirements of journal publication.

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Jurnal Akuntansi Indonesia has collaborated with IAI KaPD to increase the publication of scientific articles. As for the MoU can be seen in link below.



Call for Papers


We would like to invite you to submit an unpublished English or Indonesian article, which is in areas related, but not limited to Financial Accounting, Sharia Accounting, Auditing, Public Sector Accounting, Accounting Information System, and Accounting Management. 

Posted: 2021-04-24
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Vol 10, No 1 (2021): Jurnal Akuntansi Indonesia

Table of Contents


Manajemen Laba dan Faktor yang Mempengaruhinya
Devi Permatasari, Rosa Tiana Wulandari
Pengaruh Faktor Finansial dan Non Finansial terhadap Pengungkapan Islamic Social Reporting
Ilham Ramadhan Ersyafdi, Kasmi Hizzah Muslimah, Fitriah Ulfah
Kepatuhan Wajib Pajak UMKM di Masa Pandemi COVID-19
Listiyowati Listiyowati, Iin Indarti, Fitri Wijayanti, Freddy Aldo Setiawan
Good Corporate Governance dan Intellectual Capital sebagai Determinan Nilai Perusahaan
Indri Kartika, Eka Dwi Payana
Determinan Kinerja Sektor Publik: Dimoderasi Sistem Pengendalian Interen pada Puskesmas BLUD di Kota Pekanbaru
Mai Siska, Ria Nelly Sari, Yesi Mutia Basri
Pengaruh Pembiayaan Bagi Hasil terhadap Tingkat Profitabilitas Bank Umum Syariah di Indonesia
Sayid Aulia Taslim