About the Journal

JAT (Journal of Accounting and Tax) is a collection of journals, articles, ideas, concepts, theories, and research results from various fields related to accounting and tax. JAT welcomes papers with the above aims and scopes. This academic journal is published by Faculty of Economics, Universitas  Tulungagung.

It is published three times a year (April, August, December).

Current Issue

Vol. 5 No. 2 (2026): Special Issue
View Vol. 5 No. 2 (2026): Special Issue
Special Issue Theme

Governing Value and Innovation: Bridging Business, Technology, and Society

This Special Issue explores the evolving role of governance, value creation, and innovation in addressing contemporary challenges at the intersection of business, technology, and society. As organizations increasingly adopt digital technologies and sustainable practices, new opportunities and challenges emerge in ensuring accountability, transparency, and long-term value for stakeholders.

JAT (Journal of Accounting and Tax) invites original research articles, literature reviews, and conceptual papers that contribute to advancing knowledge in accounting, taxation, governance, finance, sustainability, and related disciplines. This Special Issue particularly welcomes studies that examine how innovation and governance mechanisms support organizational performance, digital transformation, ethical decision-making, and sustainable development.

Published: 2026-08-10

Articles

  • THE EFFECT OF CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY ON FINANCIAL DISTRESS: THE MODERATING ROLE OF PROFITABILITY

    Ghaniya Azzahra Zen, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Indonesia
    Hero Priono, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Indonesia
    219-243
    DOI: https://doi.org/10.36563/p396jr24
    Abstract views: 73 , PDF downloads: 50

  • INVESTMENT GALLERY ROLE IN MODERATING FINTECH, FINANCIAL LITERACY, AND RISK TOLERANCE ON STOCK INVESTMENT DECISIONS

    Rina Susanti, Universitas Slamet Riyadi, Indonesia
    Dorothea Ririn Indriastuti, Universitas Slamet Riyadi, Indonesia
    244-269
    DOI: https://doi.org/10.36563/y364q990
    Abstract views: 69 , PDF downloads: 47

  • EFFECTIVENESS OF PUBLIC SPENDING IN BORDER REGION DEVELOPMENT: A SYSTEMATIC LITERATURE REVIEW ON BUDGET ALLOCATION AND DEVELOPMENT OUTCOMES

    Marsela Diaz, Universitas Tanjungpura, Indonesia
    Maria Christina Iman Kalis, Universitas Tanjungpura, Indonesia
    M. Irfani Hendri, Universitas Tanjungpura, Indonesia
    270-292
    DOI: https://doi.org/10.36563/4grp2284
    Abstract views: 51 , PDF downloads: 40

  • DIVIDEND POLICY AS A MODERATOR IN THE EFFECT OF PROFITABILITY, LIQUIDITY, AND FIRM SIZE ON STOCK PRICES

    Rahardian Nugroho Wicaksono, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Indonesia
    Muslimin, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Indonesia
    293-306
    DOI: https://doi.org/10.36563/7zvapd82
    Abstract views: 48 , PDF downloads: 28

  • THE MEDIATING ROLE OF CUSTOMER FINANCIAL BEHAVIOR IN INSTALLMENT PAYMENT BEHAVIOR AT ISLAMIC BANKS IN GREATER BANDUNG

    Benny Kurniawan, Politeknik Negeri Bandung, Indonesia
    Ira Novianty , Politeknik Negeri Bandung, Indonesia
    Marwansyah, Politeknik Negeri Bandung, Indonesia
    307-336
    DOI: https://doi.org/10.36563/ek7zhn97
    Abstract views: 57 , PDF downloads: 35

  • DOES DIGITALIZATION MODERATE THE EFFECT OF INTERNAL FACTORS ON CONVENTIONAL BANK STABILITY? EVIDENCE FROM INDONESIA

    Rifki Azis Syahrizal, Universitas Dian Nuswantoro, Indonesia
    Entot Suhartono, Universitas Dian Nuswantoro, Indonesia
    Zaky Machmuddah, Universitas Dian Nuswantoro, Indonesia
    Arditya Dian Andika, Universitas Dian Nuswantoro, Indonesia
    337-361
    DOI: https://doi.org/10.36563/f399gd12
    Abstract views: 92 , PDF downloads: 47

  • FIRM SIZE AS A MODERATOR OF THE RELATIONSHIP BETWEEN PROFITABILITY, GREEN ACCOUNTING, CARBON EMISSION DISCLOSURE, AND FIRM VALUE

    Nicholas Bintang Satria Dewa, Universitas Pembangunan Nasional "Veteran" Jawa Timur, Indonesia
    Muslimin, Universitas Pembangunan Nasional "Veteran" Jawa Timur, Indonesia
    362-378
    DOI: https://doi.org/10.36563/ea6jg045
    Abstract views: 33 , PDF downloads: 30

  • QUALITY ANALYSIS OF FINANCIAL REPORT DISCLOSURE ON LOCAL GOVERNMENT WEBSITES (STUDY OF REGENCY/CITY GOVERNMENTS IN CENTRAL SULAWESI PROVINCE 2022-2024)

    Fitriyani Aziz Panape, Tadulako Universty, Indonesia
    Muhammad Din, Tadulako Universty, Indonesia
    Masruddin Masruddin, Tadulako Universty, Indonesia
    Rahayu Indriasari, Tadulako Universty, Indonesia
    379-397
    DOI: https://doi.org/10.36563/4fv08t76
    Abstract views: 38 , PDF downloads: 15

  • CURRENT ACCOUNT SHOCKS AND RUPIAH EXCHANGE RATE DYNAMICS: A VAR ANALYSIS AMID MACROECONOMIC FLUCTUATIONS

    Eka Dini Rahmawati, Universitas Ahmad Dahlan, Indonesia
    Dini Yuniarti, Universitas Ahmad Dahlan, Indonesia
    398-422
    DOI: https://doi.org/10.36563/y8r7sn64
    Abstract views: 46 , PDF downloads: 40

  • WOMEN LEADERSHIP AND WOMEN’S LEGISLATIVE REPRESENTATION: THEIR INFLUENCE ON THE PROPORTION OF GENDER RESPONSIVE BUDGETING

    Suci Nurul Khotimah, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Indonesia
    R. Muh. Syah Arief Atmaja Wijaya, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Indonesia
    423-437
    DOI: https://doi.org/10.36563/v4d1dv78
    Abstract views: 15 , PDF downloads: 22

  • DETERMINANTS OF ISLAMIC DEPOSIT CUSTOMER 'S BEHAVIOR: RELIGIOSITY, SERVICE, TRUST, BENEFITS, AND TECHNOLOGY

    Arif Mahendra, Politeknik Negeri Bandung, Indonesia
    Muhammad Muflih, Politeknik Negeri Bandung, Indonesia
    Sumiyati, Politeknik Negeri Bandung, Indonesia
    438-457
    DOI: https://doi.org/10.36563/r9sxv251
    Abstract views: 48 , PDF downloads: 22

  • TDABC IMPLEMENTATION IN MANUFACTURING FIRMS AND SMES: A CONTINGENCY-BASED SYSTEMATIC LITERATURE REVIEW

    Silvi Yanti Yanti, Universitas Widyatama, Indonesia
    Andry Arifian Rachman, Universitas Widyatama, Indonesia
    458-480
    DOI: https://doi.org/10.36563/q9chhg71
    Abstract views: 45 , PDF downloads: 24

  • ACCRUAL EARNING MANAGEMENT AND FIRM VALUE : THE MODERATING ROLE OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) PERFORMANCE

    Hayati Fatimah, Politeknik Negeri Jakarta, Indonesia
    Ridwan Zulpi Agha, Politeknik Negeri Jakarta, Indonesia
    Riky Rizki Junaidi, Universitas Siliwangi, Indonesia
    481-505
    DOI: https://doi.org/10.36563/w87cqd92
    Abstract views: 38 , PDF downloads: 45

  • BEYOND REPUTATION: DETERMINANTS OF FINANCIAL PERFORMANCE – EVIDENCE FROM INDONESIA STOCK EXCHANGE

    Paulina Y. Amtiran, University of Nusa Cendana, Indonesia
    Yuri S. Faah, University of Nusa Cendana, Indonesia
    Yonas F. Riwu, University of Nusa Cendana, Indonesia
    506-525
    DOI: https://doi.org/10.36563/3976wq95
    Abstract views: 41 , PDF downloads: 26

  • PROFITABILITY, FIRM SIZE, AND FINANCIAL REPORTING TIMELINESS: AUDIT FIRM REPUTATION AS A MODERATOR

    Mohammad Akbar Dwi Ferdianto, Universitas Pembangunan Nasional "Veteran" Jawa Timur, Indonesia
    Rida Perwita Sari, Universitas Pembangunan Nasional "Veteran" Jawa Timur, Indonesia
    526-540
    DOI: https://doi.org/10.36563/kez45d79
    Abstract views: 22 , PDF downloads: 20

  • CORPORATE AI ADOPTION AND FINANCIAL RISK: THE MEDIATING ROLE OF CASH HOLDING BEHAVIOR

    Umar Abduloh, Universitas Muhammadiyah Purwokerto, Indonesia
    Sri Wahyuni, Universitas Muhammadiyah Purwokerto, Indonesia
    541-559
    DOI: https://doi.org/10.36563/nwtqzn82
    Abstract views: 88 , PDF downloads: 18

  • DETERMINANTS OF FINANCIAL REPORT PUBLICATION ON REGIONAL GOVERNMENT WEBSITES IN CENTRAL SULAWESI

    Ayu Kumala Dewi, Tadulako Universty, Indonesia
    Muhammad Din, Tadulako Universty, Indonesia
    Nina Yusnita Yamin, Tadulako Universty, Indonesia
    Masruddin Masruddin, Tadulako Universty, Indonesia
    560-582
    DOI: https://doi.org/10.36563/44nf8217
    Abstract views: 28 , PDF downloads: 22

  • INTERNET SEARCH INTENSITY AND FIRM VALUE: EVIDENCE FROM INDONESIA’S CONSUMER NON-CYCLICAL SECTOR (2020-2024)

    Lisa, Sekolah Tinggi Ilmu Ekonomi Wiyatamandala, Indonesia
    Randy Kuswanto, Sekolah Tinggi Ilmu Ekonomi Wiyatamandala, Indonesia
    583-609
    DOI: https://doi.org/10.36563/a3kc3a32
    Abstract views: 32 , PDF downloads: 17

  • MARKET VALUATION IN THE DIGITAL BANKING ERA: THE ROLE OF FINTECH ADOPTION AND FINANCIAL FRAUD

    Sefira Nur Azizah, Universitas Pembangunan Nasional "Veteran" Jawa Timur, Indonesia
    Gideon Setyo Budi Witjaksono, Universitas Pembangunan Nasional "Veteran" Jawa Timur, Indonesia
    610-624
    DOI: https://doi.org/10.36563/rbjr4m79
    Abstract views: 24 , PDF downloads: 18

  • ACCOUNTING INFORMATION SYSTEMS, AUDIT QUALITY, AND SDG REPORTING: THE MEDIATING ROLE OF SUSTAINABILITY DISCLOSURE AND THE MODERATING EFFECT OF GOVERNANCE

    Raya Puspita Sari Hasibuan, Politeknik Negeri Medan, Indonesia
    Putri Syuhada, Politeknik Negeri Medan, Indonesia
    Indri Dithisari, Politeknik Negeri Medan, Indonesia
    Eli Safrida, Politeknik Negeri Medan, Indonesia
    625-647
    DOI: https://doi.org/10.36563/k7fc3d80
    Abstract views: 44 , PDF downloads: 48

  • ARTIFICIAL INTELLIGENCE AND THE TRANSFORMATION OF THE ACCOUNTING PROFESSION: A SYSTEMATIC LITERATURE REVIEW OF OPPORTUNITIES, CHALLENGES, AND FUTURE IMPLICATIONS

    Iwan Sunu Purwoko, Universitas Widyatama, Indonesia
    648-679
    DOI: https://doi.org/10.36563/zn0djr74
    Abstract views: 170 , PDF downloads: 120

  • GREENWASHING ACROSS SECTORS IN INDONESIA: HOW IT AFFECTS FIRM VALUE?

    Fransisca Tharia Hartanto, Universitas Prasetiya Mulya, Indonesia
    John Iwan Kusno, Universitas Prasetiya Mulya, Indonesia
    680-699
    DOI: https://doi.org/10.36563/d40ptf13
    Abstract views: 116 , PDF downloads: 56

  • THE INFLUENCE OF CREDIT RISK, LIQUIDITY, AND COST OF FUNDS ON PROFITABILITY PERFORMANCE (A STUDY AT PT BANK TABUNGAN NEGARA (PERSERO) Tbk)

    Rani Rachmawati, Universitas Tulungagung, Indonesia
    Sri Sutrismi, Universitas Tulungagung, Indonesia
    700-717
    DOI: https://doi.org/10.36563/1jmgfh75
    Abstract views: 36 , PDF downloads: 21

  • ANALYSIS OF FACTORS INFLUENCING THE LEVEL OF ASSET DISCLOSURE IN LOCAL GOVERNMENT FINANCIAL REPORTS IN CENTRAL SULAWESI 2020-2024

    Maulana Indri, Tadulako Universty, Indonesia
    Muhammad Din, Tadulako Universty, Indonesia
    Muhammad Ilham Pakawaru, Tadulako Universty, Indonesia
    Rahma Masdar, Tadulako Universty, Indonesia
    718-742
    DOI: https://doi.org/10.36563/bcxkg586
    Abstract views: 26 , PDF downloads: 15

  • INTEGRATING ESG INTO SUSTAINABLE HRM: DIRECTED CONTENT ANALYSIS OF INDONESIAN SUSTAINABILITY REPORTS

    Hernanda Alfioni, Sekolah Tinggi Manajemen PPM, Indonesia
    Riza Aryanto, Sekolah Tinggi Manajemen PPM , Indonesia
    743-771
    DOI: https://doi.org/10.36563/g5njav94
    Abstract views: 39 , PDF downloads: 39

  • THE MEDIATING ROLE OF SIPD IN GOVERNANCE AND FINANCIAL REPORTING QUALITY IN LOCAL GOVERNMENT

    Moh. Halim Halim, Universitas Muhammadiyah Jember, Indonesia
    Riyanto Setiawan Suharsono, Universitas Muhammadiyah Jember, Indonesia
    Ahmad Izzuddin, Universitas Muhammadiyah Jember, Indonesia
    772-792
    DOI: https://doi.org/10.36563/mryzmy97
    Abstract views: 37 , PDF downloads: 26

  • HUBBUL WATHON MINAL IMAN AND TAX COMPLIANCE INTENTION: THE MODERATING ROLE OF TAX AWARENESS

    Dewi Kusuma Wardani, Universitas Sarjanawiyata Tamansiswa, Indonesia
    Ni’matul Ula Qurrotul Aini, Universitas Sarjanawiyata Tamansiswa, Indonesia
    793-811
    DOI: https://doi.org/10.36563/r9zgx743
    Abstract views: 30 , PDF downloads: 20

  • THE EFFECT OF CORETAX, TAX AUDITS, PENALTIES, AND AWARENESS ON INDIVIDUAL TAXPAYER COMPLIANCE AT MEDAN POLONIA

    Nazla Khairina, Universitas Islam Negeri Sumatera Utara, Indonesia
    Nurwani, Universitas Islam Negeri Sumatera Utara, Indonesia
    Tuti Anggraini, Universitas Islam Negeri Sumatera Utara, Indonesia
    812-838
    DOI: https://doi.org/10.36563/w9kwy795
    Abstract views: 42 , PDF downloads: 23

  • DETERMINANTS OF BLOCKCHAIN TECHNOLOGY ADOPTION INTENTION IN PUBLIC FINANCIAL MANAGEMENT OF KUTAI KARTANEGARA REGENCY

    Muhammad Adib, Universitas Islam Indonesia, Indonesia
    Rifqi Muhammad, Universitas Islam Indonesia, Indonesia
    839-858
    DOI: https://doi.org/10.36563/ajdm0k52
    Abstract views: 24 , PDF downloads: 28

  • THE EFFECT OF GOOD UNIVERSITY GOVERNANCE ON EMPLOYEE PERFORMANCE WITH EMPLOYEE ENGAGEMENT AS A MODERATING VARIABLE(A CASE STUDY AT UNIVERSITY X)

    Ardin Etika Nur Andarisasi, Universitas Widyatama, Indonesia
    Veronica Christina, Universitas Widyatama, Indonesia
    859-880
    DOI: https://doi.org/10.36563/24fwbq37
    Abstract views: 25 , PDF downloads: 20

  • ANALYSIS OF VILLAGE FINANCIAL MANAGEMENT AND BUDGET REPORTING BASED ON PSAP NO. 02 IN DELI SERDANG REGENCY

    Malika Callista Lubis, Universitas Islam Negeri Sumatera Utara, Indonesia
    Rahmat Daim Harahap, Universitas Islam Negeri Sumatera Utara, Indonesia
    Muhammad Lathief Ilhamy Nasution, Universitas Islam Negeri Sumatera Utara, Indonesia
    881-909
    DOI: https://doi.org/10.36563/mxwsst15
    Abstract views: 35 , PDF downloads: 31

  • FIRM SIZE IN MODERATING ESG PERFORMANCE AND FIRM VALUE IN INDONESIA

    Christian Adventus, Universitas Panca Bhakti, Indonesia
    Zicry Denni Mahardika, Universitas Panca Bhakti, Indonesia
    Rafly Ade Setyawan, Universitas Panca Bhakti, Indonesia
    Risal, Universitas Panca Bhakti, Indonesia
    910-934
    DOI: https://doi.org/10.36563/p60ksa46
    Abstract views: 73 , PDF downloads: 51

  • DETERMINANTS OF VILLAGE FUND MANAGEMENT

    Rofifah Rahadatul Aisy, Universitas Ahmad Dahlan, Indonesia
    Rohmad Yuliantoro Catur Wibowo, Universitas Ahmad Dahlan, Indonesia
    935-955
    DOI: https://doi.org/10.36563/c9zr7k72
    Abstract views: 50 , PDF downloads: 31

  • DETERMINANTS OF GOVERNMENT FINANCIAL REPORT QUALITY IN HEALTH QUARANTINE TECHNICAL IMPLEMENTING UNITS OF THE MINISTRY OF HEALTH

    Muhammad Khairy Muflih, Universitas Lambung Mangkurat, Indonesia
    Syaiful Hifni, Universitas Lambung Mangkurat, Indonesia
    Sarwani, Universitas Lambung Mangkurat, Indonesia
    956-970
    DOI: https://doi.org/10.36563/084jc273
    Abstract views: 28 , PDF downloads: 23

  • FROM SIMPLE BOOKKEEPING TO SAK: ACCOUNTANT IDENTITY CONFLICTS IN MSMES UNDERGOING DIGITAL TRANSFORMATION

    Wulandari Hardjanti, STIE Mahardhika Surabaya, Indonesia
    Miya Dewi Suprihandari, STIE Mahardhika Surabaya, Indonesia
    Mochamad Ardi Setyawan, Universitas Tulungagung, Indonesia
    971-989
    DOI: https://doi.org/10.36563/t062xr17
    Abstract views: 34 , PDF downloads: 18

  • PROFITABILITY AND GROWTH OPPORTUNITY’S ROLE IN RELATION TO SUSTAINABLE GROWTH RATE WITH COMPANY SIZE AS A MODERATING VARIABLE

    Teguh Erawati, University Sarjanawiyata Tamansiswa, Indonesia
    Fuadhillah Kirana Putri, University Sarjanawiyata Tamansiswa, Indonesia
    Dwi Aryanti, Universitas Sarjanawiyata Tamansiswa, Indonesia
    990-1017
    DOI: https://doi.org/10.36563/9nrega49
    Abstract views: 15 , PDF downloads: 9

  • EVALUATING THE MATURITY OF PUBLIC SERVICE AGENCY FINANCIAL MANAGEMENT FROM THE PERSPECTIVES OF ACCOUNTABILITY, GOVERNANCE, AND FINANCIAL PERFORMANCE: A CASE STUDY OF UNIVERSITAS TIDAR

    Danar Sandi Kusuma, Universitas Negeri Semarang, Indonesia
    Dwi Cahyaningdyah, Universitas Negeri Semarang, Indonesia
    1018-1039
    DOI: https://doi.org/10.36563/3txcdw72
    Abstract views: 19 , PDF downloads: 10

  • THE ROLE OF DIGITAL ORGANIZATIONAL CULTURE, INTELLECTUAL CAPITAL, ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG), AND GOVERNMENT POLICY ON FINANCIAL PERFORMANCE

    Siti Ulfa Yanti, Universitas Wijaya Kusuma Surabaya, Indonesia
    Yanis Ulul Azmi, Universitas Wijaya Kusuma Surabaya, Indonesia
    1040-1060
    DOI: https://doi.org/10.36563/rm62ay93
    Abstract views: 15 , PDF downloads: 15

  • FINANCIAL LITERACY AS A MEDIATOR OF STRATEGIC AGILITY AND THE SUSTAINABILITY OF WEST JAVA BATIK ARTISANS

    Asep Munawar, Universitas Kartamulia Purwakarta, Indonesia
    Aditya Bayu Kusuma, Universitas Kartamulia Purwakarta, Indonesia
    Laksmi Sito Dwi Irvianti, Bina Nusantara University, Indonesia
    Dede Yusuf Maulana, Universitas Kartamulia Purwakarta, Indonesia
    1061-1083
    DOI: https://doi.org/10.36563/7jq3rj57
    Abstract views: 9 , pdf downloads: 6

  • ARTIFICIAL INTELLIGENCE AND PUBLIC SECTOR ORGANIZATIONAL PERFORMANCE: A SYSTEMATIC LITERATURE REVIEW

    Alissa Qodrunnada, Universitas Airlangga, Indonesia
    Isnalita, Universitas Airlangga, Indonesia
    1084-1110
    DOI: https://doi.org/10.36563/aja8rz76
    Abstract views: 0 , pdf downloads: 1
View All Issues
Journal title Journal of Accounting and Tax
Initials JAT
Frequency 3 issues per year
DOI prefix 10.29407
Print ISSN  
Online ISSN 2963-6132
Editor-in-chief Henny Rakhmawati
Publisher Universitas Tulungagung
Organizer Universitas Tulungagung