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  Universitas  Tulungagung.

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

Current Issue

Vol. 5 No. 1 (2026)
View Vol. 5 No. 1 (2026)
Published: 2026-04-30

Articles

  • THE EFFECT OF TAX AVOIDANCE ON FIRM VALUE WITH CORPORATE RISK AS AN INTERVENING VARIABLE

    Dewi Kusuma Wardani, Arisya Yaya Dwi Lestari
    1-17
    DOI: https://doi.org/10.36563/xw97cd63

  • THE IMPACT OF GREEN INTELLECTUAL CAPITAL ON SUSTAINED COMPETITIVE ADVANTAGE AND BUSINESS PERFORMANCE OF MSMES IN SOUTH KALIMANTAN

    Nadya Novianty, Yusri
    18-34
    DOI: https://doi.org/10.36563/1me9a119

  • THE ROLE OF BMT BINA UMMAH IN ACHIEVING SUSTAINABLE DEVELOPMENT GOALS

    Gea Desvi Ananda, Sartini Wardiwiyono
    35-60
    DOI: https://doi.org/10.36563/0hdy3390

  • IMPLEMENTATION OF SAK EMKM IN FINANCIAL TRANSACTION RECORDING AND COST MANAGEMENT PRACTICES OF AUTOMOTITVE SERVICE MSMEs: A CASE STUDY OF IJUN JOK MOBIL

    Alya Sahbrina; Hendra Harmain, Yenni Samri Juliati Nasution
    61-85
    DOI: https://doi.org/10.36563/yktcd282

  • THE INFLUENCE OF TAX KNOWLEDGE, TAXPAYER AWARENESS, AND TAX SANCTIONS ON TAXPAYER COMPLIANCE: THE MODERATING ROLE OF SERVICE QUALITY AT KPP PRATAMA NGAWI

    Erwin Nur Kurotin, Ikhsan Budi Riharjo
    86-104
    DOI: https://doi.org/10.36563/ccsm9110

  • THE EFFECT OF FINANCIAL DISTRESS AND TRANSFER PRICING ON TAX AVOIDANCE WITH FIRM SIZE AS A MODERATING VARIABLE

    Yuni Isnaini, Ikhsan Budi Riharjo
    105-124
    DOI: https://doi.org/10.36563/xag1kt56

  • ANALYSIS OF THE IMPLEMENTATION OF ENVIRONMENTAL ACCOUNTING FROM A SHARIA PERSPECTIVE TO SUPPORT THE SUSTAINABLE DEVELOPMENT GOALS IN ECOTOURISM SUSTAINABILITY

    Nessa Anggi Sahputri, Annio Indah Lestari Nasution, Yenni Samri Juliati
    125-151
    DOI: https://doi.org/10.36563/16x61d67

  • DOES ESG PERFORMANCE REDUCE FINANCIAL DISTRESS? THE MEDIATING ROLE OF FIRM VALUE

    Muhammad Pondrinal, Rahmat Wahyudi, Dodi Suryadi, Yosi Puspita Sari
    152-172
    DOI: https://doi.org/10.36563/jxnr4038

  • INVESTMENT AND GEN Z: A PHENOMENOLOGICAL APPROACH

    Eliza Noviriani, Lailatul Mukaromah, Ee Zurmansyah
    173-191
    DOI: https://doi.org/10.36563/ghkncc10

  • EVOLUTION AND OPTIMIZATION OF ACTIVITY-BASED COSTING FOR STRATEGIC COST MANAGEMENT: A SYSTEMATIC LITERATURE REVIEW

    Dhimas Haricahyo, Andry Arifian Rachman
    192-218
    DOI: https://doi.org/10.36563/9vz1dy34
View All Issues
Journal title Journal of Accounting and Tax
Initials JAT
Frequency 2 issues per year
DOI prefix 10.29407
Print ISSN  
Online ISSN 2963-6132
Editor-in-chief Henny Rakhmawati
Publisher Universitas Tulungagung
Organizer Universitas Tulungagung