Accounting Journals | Jurnal Online Page 2

Tax aggressiveness reflects a company's strategy to minimize tax obligations through tax planning. This study aims to examine the influence of liquidi...

Review:

This study addresses a highly relevant topic concerning corporate tax aggressiveness, a critical area for both corporate financial strategy and nation...

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Ida Bagus Anom Yasa, Moch. Mirza Yahya Thalib, Luh Mei Wahyuni

Utilizing the diamond fraud theory perspective to analyze financial statement fraud

Accounting

This study aims to test the influence of elements of the fraud diamond theory, including pressure, opportunity, rationalization, and capability, on fi...

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This study offers a timely and relevant investigation into the drivers of financial statement fraud, utilizing the well-established fraud diamond theo...

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Puspita Maelani, Najmudin, Asep Yana Yusyama, Dini Martinda Lestari

Peningkatan Keterampilan Pemahaman Melalui Implementasi Model Direct Learning Dengan Media Virtual Trading

Accounting

Penelitan bertujuan untuk mengetahui dan menganalisis apakah terdapat perbedaan keterampilan kemampuan pemahaman mahasiswa pada kelas eksperimen denga...

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This study investigates the effectiveness of integrating a Direct Learning model with Virtual Trading media to enhance student comprehension skills in...

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Indah Anisykurlillah, Lyna Latifah, Fachrurrozie Fachrurrozie, Yoan Permatasari, Muhammad Nur Fuad

Penguatan Pelaporan Keuangan Koperasi Wanita Sri Rejeki Berbasis General Ledger

Accounting

The purpose of this community service is to build a women's cooperative accounting system based on General Ledger. This system includes cas...

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This community service paper describes an initiative aimed at strengthening the financial reporting of the Sri Rejeki Women's Cooperative in Semarang...

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Sandy Arief, Amir Mahmud, Nurdian Susilowati, Puji Novita Sari

Edukasi Perpajakan Bagi Perangkat Desa Jatijajar Untuk Mewujudkan Kepatuhan Pajak

Accounting

The Village Law provides villages with the freedom to manage their finances independently. However, tax management and compliance with tax...

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The article "Edukasi Perpajakan Bagi Perangkat Desa Jatijajar Untuk Mewujudkan Kepatuhan Pajak" presents a highly relevant and timely community servic...

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Jyashree Krishnanraw, Kamisah Ismail

Behavioral Intention to Use Artificial Intelligence (AI) Among Accounting Students: Evaluating the Effect of Job Relevance

Accounting

This research meticulously evaluates the influence of job relevance on accounting undergraduates' behavioral intentions toward utilizing Artificial In...

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This study critically examines the factors influencing accounting students' behavioral intention to use Artificial Intelligence (AI), specifically foc...

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Christony Maradesa, Andreuw Pantow, Sintia Korompis, Raykes Tuerah, Andreas Randy Wangarry

PENERAPAN SAK EMKM PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI DESA WOLAANG BERBASIS APLIKASI AKUNTANSI ANDROID

Accounting

MSMEs that exist and are spread across North Sulawesi in general still carry out financial records manually which are only recorded in b...

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This paper presents a highly relevant and timely community service initiative addressing a persistent challenge faced by Micro, Small, and Medium Ente...

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Hedy Rumambi, Kevin Siagiman, Esrie Limpeleh, Raykes Tuerah, Christony Maradesa, Andreuw Pantow, Grace Ropa, Sintje Alouw, Lusye Kumaat, Sintia Korompis, Revleen Kaparang, Berliana Rau

PENERAPAN SAK EMKM PADA PERUSAHAAN JASA KONSTRUKSI DI KOTA MANADO UNTUK MENDUKUNG PELAPORAN KEUANGAN BERBASIS ANDROID

Accounting

MSME construction services in Manado perform simple financial records in the form of a cash diary and only make a balance sheet for tax rep...

Review:

This community service initiative addresses a highly relevant and pressing issue: the prevalent financial illiteracy and rudimentary record-keeping pr...