ACCRUALS (Accounting Research Journal of Sutaatmadja)

e-ISSN:2615-0409

p-ISSN:2614-5286

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ACCRUALS (Accounting Research Journal of Sutaatmadja)
e-ISSN: 2615-0409
p-ISSN: 2614-5286
Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
March , September
Journal Acceptance Rates (%)
50%
Seller Apprentice Indonesian Hero Smiling Editor Millenials Editor

ACCRUALS (Accounting Research Journal of Sutaatmadja)

Yes

64

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Indonesian

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Sinta 4

More than 4 Weeks

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Claim Code Name Date
105302022261504090 Thessi 30 May 2022
Verifier Name Date
Perkumpulan Relawan Jurnal Indonesia 03 June 2022
THE EFFECT OF INCOME LEVEL, KNOWLEDGE, TAXPAYER AWARENESS AND TAX OFFICER SERVICES ON COMPLIANCE WITH PAYING LAND AND BUILDING TAXES IN PASAR REBO SUBDISTRICT, EAST JAKARTA

Nurul Aisyah Rachmawati

April 2021

DOI : 10.35310/accruals.v5i01.609

Independent
THE EFFECT OF E-PROCUREMENT SYSTEM IMPLEMENTATION, COMPETENCE AND COMPENSATION ON EMPLOYEE PERFORMANCE OF GOODS/SERVICES PROCUREMENT

Asep Kurniawan

April 2021

DOI : 10.35310/accruals.v5i01.698

Independent
THE EFFECT OF AWARENESS, MORALITY, TAX CULTURE, AND DISTRIBUTIVE JUSTICE ON THE TAXPAYER COMPLIANCE

Indah Umiyati

April 2021

DOI : 10.35310/accruals.v5i01.699

Independent
DETERMINANT FACTORS THAT INFLUENCE THE ORIGINAL INCOME OF THE VILLAGE

Trisandi Eka Putri

April 2021

DOI : 10.35310/accruals.v5i01.686

Independent
ANALYZE FACTORS THAT AFFECT ENTREPRENEURS OF MICRO, SMALL, MEDIUM ENTERPRISES INTENTION TO USE ACCOUNTING INFORMATION SYSTEMS BASED ON FLOW THEORY

Maria Maria

April 2021

DOI : 10.35310/accruals.v5i01.626

Independent
THE EFFECT OF KNOWLEDGE OF ETHICS, RELIGIOSITY, ETHICAL SENSITIVITY, ETHICAL ORIENTATION TO ACCOUNTING STUDENTS PERCEPTION OF CREATIVE ACCOUNTING PRACTICES

Asep Kurniawan

April 2021

DOI : 10.35310/accruals.v5i01.685

Independent

No author

March 2021

DOI : 10.35310/accruals.v5i01

Independent
THE EFFECT OF AUDITOR'S COMPETENCY, PROFESSIONALISM AND EXPERIENCE ON MATERIALITY LEVEL CONSIDERATIONS

Novita Novita

March 2021

DOI : 10.35310/accruals.v5i01.628

Independent
Developing Ideal Leadership Perception of Accounting Students Through The 360 Degrees Leadership Education

Meliana Halim

March 2021

DOI : 10.35310/accruals.v5i01.622

Independent
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON PROFITABILITY AND COMPANY VALUE

Oktavianti Oktavianti

March 2021

DOI : 10.35310/accruals.v5i01.629

Independent
The Effect of Financial Constraints and Institutional Ownership on Tax Agressiveness

Ana Fitriana

March 2021

DOI : 10.35310/accruals.v5i01.606

Independent
THE IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS, INTERNAL CONTROL SYSTEMS AND INFORMATION TECHNOLOGY UTILIZATION ON THE QUALITY OF LOCAL GOVERNMENT FINANCIAL STATEMENTS WITH ORGANIZATIONAL COMMITMENTS AS MODERATION VARIABLES

Suci - Atiningsih

October 2020

DOI : 10.35310/accruals.v4i02.584

Independent
PERCEPTION OF EASIENES IN USING FINTECH IN MSMEs

Aprillia Verra Puspita

October 2020

DOI : 10.35310/accruals.v4i02.613

Independent
PERCEPTIONS OF USEFULNESS AND PERCEPTIONS OF EASINESS TO EMPLOYEES INTEREST IN USING FINTECH

Prini Nurtina Dewi

October 2020

DOI : 10.35310/accruals.v4i02.611

Independent

No author

September 2020

DOI : 10.35310/accruals.v4i02

Independent
THE EFFECT OF PROFITABILTY, LIQUIDITY, AND CAPITAL STRUCTURE ON DIVIDEND PAYOUT RATIO (EMPIRICAL STUDY ON INDEX LQ45 COMPANIES LISTED ON INDONESIA STOCK EXCHANGE PERIOD 2014-2018)

Nur Melinda Fatimah

September 2020

DOI : 10.35310/accruals.v4i02.593

Independent
THE EFFECTS OF ETHICS,EXPERIENCE,AND MOTIVATION OF AUDITORS ON AUDIT QUALITY AT BPKP NORTH SUMATERA

Keumala Hayati

September 2020

DOI : 10.35310/accruals.v4i02.583

Independent
THE FACTORS INFLUENCE TAXPAYER'S INTENTIONS TO DO THEIR OBLIGATION

Medika Danang Indanto

September 2020

DOI : 10.35310/accruals.v4i02.580

Independent
THE EFFECT OF MANAGEMENT CHANGE, AUDIT OPINION, COMPANY SIZE, FINANCIAL DISTRESS AND AUDITOR REPUTATION ON AUDITOR SWITCHING

Almer Reyhan Islam

September 2020

DOI : 10.35310/accruals.v4i02.601

Independent
THE INFLUENCE OF INTERNAL AND EXTERNAL FACTORS ON CAPITAL STRUCTURE OF MANUFACTURING COMPANIES LISTED ON IDX IN 2016-2018

Lidya Agustina

September 2020

DOI : 10.35310/accruals.v4i02.595

Independent
THE EFFECT OF DEBT TO EQUITY RATIO (DER), CURRENT RATIO (CR), AND GROWTH ASSETS ON DIVIDEND POLICY IN CONSUMER GOODS MANUFACTURING COMPANIES WHICH IS LISTED IN THE STOCK EXCHANGE INDONESIA 2015-2017 PERIOD

Jasinta Mustika Sianipar

September 2020

DOI : 10.35310/accruals.v4i02.588

Independent
INDEPENDENCE, INTEGRITY, PROFESSIONAL SKEPTISM, CULTURE, COMPETENCY AND QUALITY OF REPORT ON THE RESULTS OF REGIONAL INSPECTORATE EXAMINATION OF SUBANG DISTRICT

Lintang Riyunti

September 2020

DOI : 10.35310/accruals.v4i02.614

Independent
DETERMINANTS OF EARNING PERSISTENCE

Trisandi Eka Putri

April 2020

DOI : 10.35310/accruals.v4i01.410

Independent
ASSESSING EXPERIENCE, EDUCATION, PROFESSIONAL SKEPTICISM AUDITORS IN DETECTING FRAUD

Vero Deswanto

April 2020

DOI : 10.35310/accruals.v4i01.358

Independent
THE EFFECT OF OWNERSHIP STRUCTURE ON INVESTMENT EFFICIENCY (CASE STUDY IN NON FINANCIAL FIRMS LISTED ON INDONESIA STOCK EXCHANGE IN 2015-2017)

Andrian Budi Prasetyo

April 2020

DOI : 10.35310/accruals.v4i01.407

Independent

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