Jurnal Akuntansi Aktual

Jurnal Akuntansi Aktual (p-ISSN: 2087-9695; e-ISSN: 2580-1015) is a peer-reviewed journal published by Department of Accounting, Faculty of Economics, Universitas Negeri Malang on a regular basis (January and June). Jurnal Akuntansi Aktual encourages academics and (or) researchers to disseminate the results of empirical research and conceptual critical review of contemporary accounting issues of national and international interest. Articles submitted can be drawn from any research paradigm such as positivism, interpretivism, criticism and postmodernism paradigm. 

Jurnal Akuntansi Aktual publishes articles from wide range of accounting issues:
1. Financial Accounting;
2. Cost Accounting;
3. Management Accounting;
4. Behavioral Accounting;
5. Accounting Sharia;
6. Public Sector Accounting;
7. Taxation;
8. Auditing;
9. Accounting Information System and Finance.


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Announcements

 

Period Publish

  

Start from 2019, Jurnal Akuntansi Aktual (JAA) publishes on February and July.

  
Posted: 2019-03-10
 

Link to Old Site

  

All issues might be accessed in Old Site menu.

  
Posted: 2017-11-14
 

New Article Submission

  

We invite you to submit manuscript based on empirical research and conceptual critical review of contemporary accounting issue

  
Posted: 2017-03-29
 
More Announcements...

VOLUME 5, NOMOR 3, FEBRUARI 2019

Table of Contents

Articles

Perubahan Organisasi Puskesmas dan Peran Akuntansi dalam Perspektif Teori Institusional
Novitasari Ayuningtyas, Sri Pujiningsih
PDF
190-202
Computer Anxiety, Computer Self-Efficacy dan Perceived Usefulness oleh Pelaku UMKM
Rena Widiyasari, Bety Nur Achadiyah
PDF
203-214
Pengaruh Keadilan Distributif dan Keadilan Prosedural terhadap Kecurangan Akuntansi dengan Pertimbangan Etis sebagai Variabel Moderasi
Ikbal Ikbal, Syamsuri Rahim
PDF
215-222
Effect of Independence, Work Experience and Competence on Audit Quality with Professional Ethics as Moderating Variable
Diyan Hera Prasanti, Wita Ramadhanti, Novita Puspasari
PDF
223-233
Faktor yang Memengaruhi Auditor Switching di Indonesia
Retna Safriliana, Siti Muawanah
PDF
234-240
Pengaruh Partisipasi Anggaran terhadap Senjangan Anggaran dengan Asimetri Informasi, Ketidakpastian Lingkungan, dan Penekanan Anggaran sebagai Variabel Moderasi
Muhammad Reza Rahim, Syamsuri Rahim
PDF
241-249
Pengaruh Rasio Keuangan Terhadap Harga Saham Perusahaan Otomotif Periode 2013-2017
Efrizon Efrizon
PDF
250-260
Pengaruh Kualitas Sistem dan Kualitas Informasi terhadap Manfaat Bersih dengan Intensitas Penggunaan sebagai Variabel Mediasi
Yuyut Krisdiantoro, Imam Subekti, Yeney Widya Prihatiningtias
PDF
261-279