Vol. 16 No. 1 (2026): Jurnal Akuntansi dan Ekonomika

Articles

• Analysis of Cyclical Unemployment Impacted by COVID-19 in Indonesia: Inter-Island Study Based on 2020 Sakernas Data

  Wise Harumi, Nasri Bachtiar, Neng Kamarni

  1-11

  DOI: https://doi.org/10.37859/jae.v16i1.11277

  Abstract views: 98  

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• Dilema Faktor Kepribadian dan Bias Kognitif dalam Perilaku Keputusan Investasi Gen Z

  Riyadi Aprayuda, Saskia Adellia Prameswari

  12-22

  DOI: https://doi.org/10.37859/jae.v16i1.9797

  Abstract views: 93  

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• Pengawasan Digital dan Sosial Media Tax Shaming dalam Membentuk Kepatuhan Pajak Sukarela

  Astrid Faradisty, Sinta Ramaiyanti, Fitri Humairoh, Mida Aprilina Tarigan

  23-33

  DOI: https://doi.org/10.37859/jae.v16i1.11453

  Abstract views: 92  

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• Trust Mediation on Organizational Commitment and Knowledge Sharing Relationship among Auditors

  Nur Anita, Frida Fanani Rohma, Hutomo Atman Maulana

  34-43

  DOI: https://doi.org/10.37859/jae.v16i1.11493

  Abstract views: 65  

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• Determinan Kepatuhan Wajib Pajak Orang Pribadi yang Melakukan Pekerjaan Bebas

  R. Septian Armel, Muhammad Hidayat, Rudi Syaf Putra

  44-52

  DOI: https://doi.org/10.37859/jae.v16i1.11007

  Abstract views: 83  

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• Membangun Transparansi Pengelolaan Keuangan Desa: Peran Kompetensi, Komitmen, dan Pengawasan

  Syamsul Syamsul, Nurlailah Nurlailah, Nurhadi Nurhadi

  53-63

  DOI: https://doi.org/10.37859/jae.v16i1.10987

  Abstract views: 83  

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• Risiko Pengelolaan Dana Desa dan SILPA dalam Perspektif Akuntabilitas Publik Kecamatan Tugumulyo Musi Rawas

  Deni Okpriyanto, Driana Leniwati, Nazaruddin Malik

  64-72

  DOI: https://doi.org/10.37859/jae.v16i1.11408

  Abstract views: 59  

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• Pengaruh Sosialisasi, Pembaharuan Sistem Administrasi, dan Insentif Pajak terhadap Performa Institusi

  Patah Fatwa Ilmawan, Indarto Indarto, Yuli Budiati

  73-83

  DOI: https://doi.org/10.37859/jae.v16i1.11135

  Abstract views: 68  

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• Audit Quality and Company Size on Tax Avoidance: The Role of Independent Commissioners

  Raja Adri Satriawan Surya, Arumega Zarefar, Nanda Fito Mela, Nurfitriani Nurfitriani, M Hamid, R Multi Konvokesen Adiman

  84-94

  DOI: https://doi.org/10.37859/jae.v16i1.11390

  Abstract views: 76  

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• Determinasi Audit Report Lag: Peran Kepemilikan Institusional, Auditor Switching, dan Kompleksitas Audit dengan Moderasi Ukuran Perusahaan

  Rudi Syaf Putra, R Septian Armel, Rama Gita Suci, Dwi Fionasari

  95-103

  DOI: https://doi.org/10.37859/jae.v16i1.10954

  Abstract views: 57  

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• Preferensi Konsumen dan Pengembangan Strategis Pasar Ayam Beku di Sumatera Barat: Pendekatan SWOT - QSPM

  Agus Budiharto, James Hellyward, Fuad Madarista, Budi Rahayu Tanama Putri

  104-114

  DOI: https://doi.org/10.37859/jae.v16i1.11576

  Abstract views: 61  

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• Sustainability Practices and Financial Outcomes: Exploring the Role of Carbon Emission Disclosure

  Sugeng Riadi, Nur Enzan Rahmadani

  115-123

  DOI: https://doi.org/10.37859/jae.v16i1.10383

  Abstract views: 44  

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• Asian Macroeconomic Dynamics: The Role of Exchange Rates on Gross Domestic Product (GDP) and Exports

  Ranti Darwin, Muhammad Hidayat, M.Fikry Hadi, Neng Murialti, Rika Septianingsih

  124-133

  DOI: https://doi.org/10.37859/jae.v16i1.11718

  Abstract views: 64  

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• Determinan Adopsi Green Banking Nasabah Bank Syariah Indonesia di Semarang: Peran Persepsi Sebagai Mediasi

  Afina Damayanti, Ahmad Furqon, Mardhiyaturrositaningsih Mardhiyaturrositaningsih

  134-144

  DOI: https://doi.org/10.37859/jae.v16i1.11298

  Abstract views: 51  

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• Pengaruh Work-Life Balance Dan Lingkungan Kerja Terhadap Kinerja Pegawai Dengan Mediasi Kepuasan Kerja Pada Kantor

  Tasriani Tasriani, Silvi Khairunnisa, Rika Septianingsih

  145-155

  DOI: https://doi.org/10.37859/jae.v16i1.10324

  Abstract views: 140  

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• Pemaknaan Akuntabilitas Keberlanjutan BUMDes di Kutai Timur

  Muhammad Iqbal, Yunita Fitria, Hariman Bone

  156-165

  DOI: https://doi.org/10.37859/jae.v16i1.11462

  Abstract views: 35  

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• Apakah Indikator Makroekonomi dan Indeks Ketidakpastian Dunia Merugikan Kredit di Indonesia?

  Fauziah Eka Permadani, Reni Eka Septiani, Meisyaroh Catur Wulandari

  166-174

  DOI: https://doi.org/10.37859/jae.v16i1.11356

  Abstract views: 76  

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• Analisis Pertumbuhan Ekonomi Kabupaten Pesisir Selatan Pendekatan Teori Solow

  Neng Murialti, Ranti Darwin, Siti Hanifa Sandri, Jeki Algusri, Muhammad Alwi Mufadel, Bakaruddin Bakaruddin

  175-182

  DOI: https://doi.org/10.37859/jae.v16i1.11723

  Abstract views: 61  

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• The Role of Management Accounting in Improving Program Effectiveness, Financial Accountability, and Resource Allocation in Namo Simpur Village Government

  Herminaria Br Ginting, Yenni Samri Juliati Nasution, Muhammad Syukri Albani Nasution

  183-191

  DOI: https://doi.org/10.37859/jae.v16i1.11154

  Abstract views: 32  

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• Analisis Efektivitas Tata Kelola Administrasi Realisasi APBN di Kanwil DJPb Riau Tahun 2026

  Pandu Hidayat Sinaga, Rian Rahmat Ramadhan, Hammam Zaki, Norra Isnasia Rahayu, Asep Rudi

  192-201

  DOI: https://doi.org/10.37859/jae.v16i1.11368

  Abstract views: 30  

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• Green Intellectual Capital in Emerging Asian Economies: A Systematic Literature Review

  Raja Ade Fitrasari Mochtar, Dian Saputra

  202-212

  DOI: https://doi.org/10.37859/jae.v16i1.11400

  Abstract views: 47  

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• Pengaruh Sistem Pengendalian Internal, Pemanfaatan Teknologi, Dan Motivasi Kerja Terhadap Sakip Dengan Komitmen Organisasi Sebagai Variabel Moderasi Di Kota Pekanbaru

  M.Zahari Wardani, Taufeni Taufik, Nur Azlina

  213-223

  DOI: https://doi.org/10.37859/jae.v16i1.11406

  Abstract views: 30  

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• Mengungkap Gaya Komunikasi Auditor dalam Perspektif Genderlect Styles

  Amanda Faadhilah, Ratna Anggraini Aripratiwi, Binti Shofiatul Jannah, Mohammad Dliyaul Muflihin

  224-234

  DOI: https://doi.org/10.37859/jae.v16i1.11413

  Abstract views: 39  

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• Efek Penerapan Kebijakan Makan Bergizi Gratis (MBG) Terhadap Reaksi Pasar Modal Indonesia

  Muhammad Fariq Firdaus, Mega Norsita

  235-243

  DOI: https://doi.org/10.37859/jae.v16i1.11196

  Abstract views: 129  

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• Local Government Role in Supporting Food MSMEs in Berbek Village, Sidoarjo toward Achieving SDGs: Decent Work and Economic Growth

  Mohammad Dliyaul Muflihin, Ilmi Khoiriyyah Maulany, Fatia Aulia Putri Yudianti

  244-254

  DOI: https://doi.org/10.37859/jae.v16i1.10901

  Abstract views: 20  

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