Subjects -> BUSINESS AND ECONOMICS (Total: 3570 journals)
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    - COOPERATIVES (4 journals)
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    - ECONOMIC SYSTEMS, THEORIES AND HISTORY (235 journals)
    - FASHION AND CONSUMER TRENDS (20 journals)
    - HUMAN RESOURCES (103 journals)
    - INSURANCE (26 journals)
    - INTERNATIONAL COMMERCE (145 journals)
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    - MICROECONOMICS (23 journals)
    - PRODUCTION OF GOODS AND SERVICES (143 journals)
    - PUBLIC FINANCE, TAXATION (37 journals)
    - TRADE AND INDUSTRIAL DIRECTORIES (2 journals)

ACCOUNTING (132 journals)                     

Showing 1 - 126 of 126 Journals sorted alphabetically
Accountancy     Partially Free   (Followers: 3)
Accounting Analysis Journal     Open Access   (Followers: 4)
Accounting and Finance Research     Open Access   (Followers: 23)
Accounting and Financial Control     Open Access   (Followers: 4)
Accounting Global Journal     Open Access   (Followers: 3)
Accounting History     Hybrid Journal   (Followers: 10)
Accounting History Review     Hybrid Journal   (Followers: 15)
Accounting in Europe     Hybrid Journal   (Followers: 8)
Accounting Research Journal     Hybrid Journal   (Followers: 19)
Accounting Theory and Practice     Open Access   (Followers: 6)
Accounting, Accountability & Performance     Full-text available via subscription   (Followers: 12)
Accounting, Auditing and Accountability Journal     Hybrid Journal   (Followers: 24)
Acta Marisiensis : Seria Oeconomica     Open Access  
Activos     Open Access  
Actualidad Contable Faces     Open Access   (Followers: 1)
Advances in Accounting     Hybrid Journal   (Followers: 10)
Advances in Accounting Education     Hybrid Journal   (Followers: 12)
African Journal of Accounting, Auditing and Finance     Hybrid Journal   (Followers: 12)
Al-Mal : Jurnal Akuntansi dan Keuangan Islam     Open Access  
Applied Finance and Accounting     Open Access   (Followers: 8)
Apuntes Contables     Open Access  
Asia-Pacific Journal of Accounting & Economics     Hybrid Journal   (Followers: 6)
Asian Journal of Accounting Research     Open Access  
Asian Journal of Economics, Business and Accounting     Open Access  
Asian Journal of Finance & Accounting     Open Access   (Followers: 8)
Berkala Akuntansi dan Keuangan Indonesia     Open Access  
Bulletin of Accounting and Finance Reviews     Open Access   (Followers: 1)
China Journal of Accounting Research     Open Access   (Followers: 3)
China Journal of Accounting Studies     Hybrid Journal  
Chulalongkorn Business Review     Open Access  
Cofin Habana     Open Access  
Comptabilité - Contrôle - Audit     Full-text available via subscription  
Comptabilités     Open Access  
Contabilidad y Negocios     Open Access  
Contabilidade, Gestão e Governança     Open Access  
Contaduría y Administración     Open Access  
Copernican Journal of Finance & Accounting     Open Access   (Followers: 2)
Cuadernos de Administración (Universidad del Valle)     Open Access   (Followers: 1)
Cuadernos de Contabilidad     Open Access  
Current Issues in Auditing     Full-text available via subscription   (Followers: 4)
E-Jurnal Akuntansi     Open Access  
ECA Sinergia : Revista Especializada en Economía, Contabilidad y Administración     Open Access  
EL-MUHASABA     Open Access  
Estudios Gerenciales     Open Access  
Financial Reporting     Full-text available via subscription   (Followers: 4)
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi     Open Access  
Indonesian Accounting Review     Open Access  
International Journal of Accounting & Finance Review     Open Access  
International Journal of Accounting and Financial Reporting     Open Access   (Followers: 8)
International Journal of Accounting and Information Management     Hybrid Journal   (Followers: 5)
International Journal of Accounting, Auditing and Performance Evaluation     Hybrid Journal   (Followers: 9)
International Journal of Auditing Technology     Hybrid Journal   (Followers: 4)
International Journal of Business Reflections     Open Access   (Followers: 2)
International Journal of Finance and Accounting     Open Access   (Followers: 7)
International Journal of Finance and Accounting Studies     Open Access   (Followers: 7)
Journal of Accounting and Business Education     Open Access   (Followers: 1)
Journal of Accounting and Investment     Open Access  
Journal of Accounting and Management     Open Access   (Followers: 11)
Journal of Accounting in Emerging Economies     Hybrid Journal   (Followers: 2)
Journal of Accounting Literature     Hybrid Journal   (Followers: 5)
Journal of Applied Accounting and Taxation     Open Access   (Followers: 1)
Journal of Applied Accounting Research     Hybrid Journal   (Followers: 15)
Journal of Applied Sciences in Accounting, Finance, and Tax     Open Access  
Journal of Auditing, Finance and Forensic Accounting     Open Access   (Followers: 5)
Journal of Banking and Financial Technology     Hybrid Journal   (Followers: 1)
Journal of Cost Analysis and Parametrics     Hybrid Journal   (Followers: 5)
Journal of Economics Finance and Accounting     Open Access   (Followers: 1)
Journal of Economics, Business, & Accountancy Ventura     Open Access  
Journal of Economics, Finance and Accounting Studies     Open Access  
Journal of Empirical Research in Accounting     Open Access   (Followers: 1)
Journal of Federation of Accounting Professions     Open Access  
Journal of Finance and Accounting     Open Access   (Followers: 7)
Journal of Finance and Accounting Research     Open Access   (Followers: 1)
Journal of Financial Reporting and Accounting     Hybrid Journal   (Followers: 12)
Journal of Islamic Accounting and Business Research     Hybrid Journal   (Followers: 5)
Journal of Management Accounting Research     Full-text available via subscription   (Followers: 24)
Journal of Public Budgeting, Accounting & Financial Management     Hybrid Journal   (Followers: 3)
Journal Syariah and Accounting Public     Open Access  
Jurnal Akuntansi & Keuangan Unja     Open Access  
Jurnal Akuntansi Aktual     Open Access  
Jurnal Akuntansi dan Keuangan     Open Access  
Jurnal Akuntansi dan Perpajakan     Open Access  
Jurnal Akuntansi Indonesia     Open Access  
Jurnal ASET (Akuntansi Riset)     Open Access  
Jurnal Dinamika Akuntansi     Open Access  
Jurnal Ekonomi KIAT     Open Access  
Jurnal Ilmiah Akuntansi dan Bisnis     Open Access  
Jurnal Ilmiah Akuntansi dan Keuangan     Open Access  
Jurnal Kajian Akuntansi     Open Access  
Krisna : Kumpulan Riset Akuntansi     Open Access  
Maandblad Voor Accountancy en Bedrijfseconomie (MAB)     Open Access  
Management & Economics Research Journal     Open Access   (Followers: 1)
Meditari Accountancy Research     Hybrid Journal   (Followers: 2)
North American Actuarial Journal     Hybrid Journal   (Followers: 1)
Open Journal of Accounting     Open Access   (Followers: 2)
PEKA : Jurnal Pendidikan Ekonomi Akuntansi     Open Access  
Point of View Research Accounting and Auditing     Open Access   (Followers: 1)
Prawo Budżetowe Państwa i Samorządu     Open Access  
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan     Open Access  
Quipukamayoc     Open Access   (Followers: 1)
RACE - Revista de Administração, Contabilidade e Economia     Open Access  
Research Journal of Finance and Accounting     Open Access   (Followers: 10)
REUNIR: Revista de Administracao, Contabilidade e Sustentabilidade     Open Access  
Revista Catarinense da Ciência Contábil     Open Access  
Revista Contemporânea de Contabilidade     Open Access  
Revista de Administração, Contabilidade e Economia da Fundace     Open Access  
Revista de Análisis Económico y Financiero     Open Access  
Revista de Contabilidad : Spanish Accounting Review     Open Access  
Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ     Open Access  
Revista de Contabilidade e Organizações     Open Access  
Revista de Derecho Fiscal     Open Access  
Revista de Finanças Públicas, Tributação e Desenvolvimento     Open Access  
Revista de Gestão, Finanças e Contabilidade     Open Access  
Revista Evidenciação Contábil & Finanças     Open Access  
Revista Mineira de Contabilidade     Open Access  
Revista Universo Contábil     Open Access  
Riset Akuntansi dan Keuangan Indonesia     Open Access  
Risk Governance and Control : Financial Markets & Institutions     Open Access  
Science and Studies of Accounting and Finance : Problems and Perspectives     Open Access  
Social and Environmental Accountability Journal     Hybrid Journal   (Followers: 3)
South African Journal of Accounting Research     Hybrid Journal   (Followers: 1)
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad     Hybrid Journal   (Followers: 1)
Studia Universitatis Babes-Bolyai Oeconomica     Open Access   (Followers: 2)
Sustainability Accounting, Management and Policy Journal     Hybrid Journal   (Followers: 12)
The Accounting Review     Full-text available via subscription   (Followers: 49)
Universal Journal of Accounting and Finance     Open Access   (Followers: 3)

           

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Journal Cover
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan
Number of Followers: 0  

  This is an Open Access Journal Open Access journal
ISSN (Print) 2086-7662 - ISSN (Online) 2622-1950
Published by Universitas Mercu Buana Jakarta Homepage  [17 journals]
  • PENGARUH KOMPETENSI, INDEPENDENSI, DUKUNGAN MANAJEMEN DAN KEAHLIAN
           PROFESIONAL TERHADAP EFEKTIVITAS AUDIT INTERNAL

    • Authors: Tria Warastuti, Yuneita Anisma, Devi Safitri
      Abstract: This study aims to examine how competence, independence, management support and professional expertise affect the effectiveness of internal audit at universities in Pekanbaru City. The populations in this study were internal auditors in universities in Pekanbaru City. The sample in this study was selected using purposive sampling method. Based on the purposive sampling method, a sample of 18 universities was obtained with 65 internal auditors. This study uses primary data by distributing questionnaires online due to the COVID-19 pandemic. The analytical method used in this study uses the Structural Equation Model method based on Partial Least Square (PLS) with the help of Smart PLS 3.The results of this study indicate that: (1) Independence has a significant positive effect on the effectiveness of internal audit with a t value of 3,440>1,96 and the results of P-Value 0.001 which is less than 0.05, (2) Management support has a significant positive effect on the effectiveness of internal audit with a t value of 4.185>1.96 and a P-Value of 0.000 which is less than 0,05. Meanwhile, Competence and Professional Proficiency do not significantly influence the effectiveness of internal audit
      PubDate: 2022-04-15
      Issue No: Vol. 14, No. 3 (2022)
       
  • STRATEGI ADAPTASI DALAM IMPLEMENTASI PMK NOMOR: 203/PMK.05/2020 TAHUN 2020
           GUNA MENDUKUNG AKUNTABILITAS PENGELOLAAN DANA PENELITIAN

    • Authors: Ariyani Widyastuti, Avi Budi Setiawan, Sumiyati Sumiyati
      Abstract: Perubahan dalam Peraturan Menteri Keuangan No: 23/PMK.05/2020 membawa berbagai konsekuensi teknis bagi proses pertanggungjawaban keuangan dana penelitian dan pengabdian kepada masyarakat. Peneliti selama ini memang sering mengeluhkan proses penyusunan laporan keuangan yang membuat kerja penelitian menjadi terhambat. Di sisi lain peneliti juga harus bekerja optimal dalam membuat penelitian yang baik dan menghasilkan luaran sesuai target. Akan tetapi, dana Negara yang dialokasikan harus dipertanggungjawabkan. Penelitian ini menggunakan data primer dengan teknik accidental sampling. Alat analisis yang dipakai adalah Analytical Hierarchy Process untuk menyusun prioritas strategi adaptasi dalam implementasi PMK tersebut. Tujuannya agar peneliti lebih siap dalam penyusunan laporan keuangan. Berdasarkan hasil analisis AHP maka didapatkan kriteria pada strategi adaptasi peneliti terhadap implementasi PMK Nomor: 203/PMK.05/2020 Tahun 2020 yang menjadi prioritas utama yaitu kelembagaan. Kemudian disusul oleh kriteria pendampingan dan sistem informasi. Sedangkan pada alternatif, maka upaya yang dapat dilakukan sebagai strategi adaptasi peneliti terhadap implementasi PMK Nomor: 203/PMK.05/2020 Tahun 2020 yang pertama adalah memberikan sosialisasi awal dan berkala kepada reviewer dan peneliti, pengabdi. Kedua yaitu menyediakan layanan asistensi kepada peneliti dan pengabdi dengan mengacu pada standar layanan Unnes. Ketiga yaitu penyusunan template dokumen yg harus disiapkan oleh peneliti, pengabdi guna pencairan dana penelitian pada laman SIPP dan seterusnya berdasarkan urutan prioritas yang terakhir
      PubDate: 2022-04-15
      Issue No: Vol. 14, No. 3 (2022)
       
  • Peningkatan Efektivitas Penyusunan Laporan Keuangan BUMDesa

    • Authors: Mukti Prasaja, Andy Chandra Permana, Yopi Yudha Utama
      Abstract: Upaya peningkatan pembangunan desa terus dilakukan oleh Pemerintah. Hal itu dibuktikan dengan dilaksanakannya salah satu program berupa pendirian Badan Usaha Milik Desa (BUMDes). BUMDes didirikan berdasarkan prinsip-prinsip yang menjadi ciri dari unit usaha tersebut. Prinsip-prinsip tersebut diantaranya adalah kooperatif, keseimbangan, tranparansi dan akuntanbel. Prinsip-prinsip tersebut harus terimplementasi dalam pengelolaan keuangan yang dilakukan oleh BUMDes. Salah satunya yang terjaddi BUMDes di Desa Bogo. Desa ini memiliki keunikan sebagai desa wisata yakni desa kelor. Di Desa tersebut berdiri BUMDes yakni Unit Dagang dan Kelompok Wanita Tani (KWT) yang sudah membuat laporan keuangan. Melalui pendekatan kualitatif yang dipakai oleh peneliti dan dengan wawancara kepada beberapa informan dalam penelitian ini, diperoleh hasil jika dalam hal tranparansi, laporan keuangan yang sudah tersusun di tiap periodenya telah memenuhi prinsip transparansi. Hal ini dibuktikan dengan laporan keuangan yang sudah disusun tersebut telah diinformasikan kepada Kepala Desa dan perangkat desa setempat. Namun, disisi lain, laporan keuangan yang mereka susun itu ternyata belum sesuai dengan standar yang telah ditetepkan oleh Pemerintah. Oleh karena itu perlunya penyesuaian dari laporan keuangan BUMDes di Desa Bogo dengan standar yang telah ditetapkan oleh Pemerintah dan dorongan berbagai kerjasama yang dilakukan pihak Desa Bogo dengan instansi-instansi lainnya yang bertujuan untuk kinerja BUMDes semakin baik untuk kedepannya
      PubDate: 2022-04-15
      Issue No: Vol. 14, No. 3 (2022)
       
  • Derivatif Keuangan dan Penghindaran Pajak pada Perusahaan Manufaktur di
           Indonesia

    • Authors: Fransisca Agustin
      Abstract: Understanding the impact of financial derivatives on tax avoidance is the purpose of this article. Capital intensity, return on assets, and leverage are control variables. Manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2012 to 2016 became the population in this research. After sampling with purposive sampling technique, the amount of data obtained is 51 data. Then, descriptive analysis techniques and multiple linear regression were carried out to prove the built hypothesis, so that it was concluded that financial derivatives have a negative effect on tax avoidance.
      PubDate: 2022-04-15
      Issue No: Vol. 14, No. 3 (2022)
       
  • Analisis Faktor-Faktor Yang Memengaruhi Kualitas Pengungkapan
           Sustainability Report

    • Authors: Tasya Karindra, Lidya Primta Surbakti, Wisnu Julianto
      Abstract: Penelitian ini ialah penelitian kuantitatif yang diintensikan untuk menganalisis faktor-faktor yang memengaruhi kualitas pengungkapan sustainability report pada perusahaan yang listing di Bursa Efek Indonesia periode 2017-2019. Penelitian ini memakai data sekunder seperti laporan keberlanjutan serta laporan tahunan perusahaan. Sampel penelitian berjumlah 36 perusahaan. Pengujian hipotesis pada penelitian ini memakai Analisis Regresi Linear Berganda melalui program SPSS. Hasil analisis data membuktikan bahwa (1) environmentally sensitivie industries mempunyai pengaruh positif dan signifikan terhadap kualitas pengungkapan sustainability report, (2) customer proximity indutries mempunyai pengaruh positif dan signifikan terhadap kualitas pengungkapan sustainability report, (3) employee-oriented industries tidak mempunyai pengaruh signifikan terhadap kualitas pengungkapan sustainability report, (4) ownership concentration tidak berpengaruh signifikan terhadap kualitas pengungkapan sustainability report, (5) variabel kontrol yakni firm size berpengaruh negatif dan signifikan terhadap kualitas pengungkapan sustainability report, sementara leverage, company age, dan profitabilitas tidak berpengaruh signifikan terhadap kualitas pengungkapan sustainability report.
      PubDate: 2022-04-15
      Issue No: Vol. 14, No. 3 (2022)
       
  • CORPORATE GOVERNANCE DAN FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN

    • Authors: Lucia Ari Diyani, Gizela Giovani Kusumah
      Abstract: Financial performance is a description of the company's financial condition which can be analyzed using financial ratios. This study aims to examine the implications of corporate governance, company size and intellectual capital on the financial performance of food and beverage companies. Corporate governance is measured using the size of the board of commissioners and the board of directors. Company size is measured using total assets, and Intellectual Capital is measured using the VAICTM.method. The dependent variable, namely financial performance, is measured using Return on Assets (ROA). This research was conducted in food and beverages companies listed on the IDX in 2014–2017 using 48 research samples. The research method uses multiple linear regression analysis by partially testing the variables. The results showed that the size of the board of commissioners had a significant positive effect and the board of directors had a significant negative effect on financial performance, while company size and intellectual capital had no significant effect on financial performance.
      PubDate: 2022-04-15
      Issue No: Vol. 14, No. 3 (2022)
       
  • Peran Dukungan Lingkungan bagi Penguatan Kepatuhan ditengah Perpajakan
           yang Kompleks

    • Authors: Anindya Yunita Kartika Putri, Ari Budi Kristanto
      Abstract: This study aims to determine the effect of tax complexity on tax compliance and to determine the moderating effect of enabling environment on the relationship between tax complexity and tax compliance. The population of this study is countries around the world, with a sample of countries included in the Tax Complexity Index and the Global Competitiveness Report of The World Economic Forum. Based on the available data, a sample of 36 countries was obtained. The analytical technique used in this research is Moderated Regression Analysis. This study proves that the more complex the taxation of a country, the lower taxpayer compliance. This study also proves that when there is strong enabling environment, the negative impact of tax complexity on compliance will be reduced. This research can be used as a reference for the government in designing the tax administration system to be made as simple as possible in order to improve compliance. In addition, the government can also consider using various elements of society in order to strengthen environmental support in order to improve tax compliance.  Penelitian ini bertujuan untuk mengetahui pengaruh kompleksitas pajak terhadap kepatuhan pajak, dan untuk mengetahui efek moderasi dukungan lingkungan pada hubungan antara kompleksitas pajak terhadap kepatuhan pajak. Populasi penelitian ini adalah negara di seluruh dunia, dengan sampel negara-negara yang termasuk dalam Indeks Kompleksitas Pajak dan Global Competitiveness Report. Berdasarkan data yang tersedia, diperoleh sampel sebanyak 36 negara. Teknik analisis yang digunakan dalam penelitian ini adalah Moderated Regression Analysis. Penelitian ini membuktikan bahwa semakin kompleks perpajakan suatu negara, maka kepatuhan wajib pajak akan menurun. Penelitian ini juga membuktikan bahwa ketika terdapat dukungan lingkungan yang kuat, maka dampak negatif kompleksitas pajak terhadap kepatuhan akan berkurang. Penelitian ini dapat dijadikan sebagai referensi bagi pemerintah dalam mendesain sistem administrasi perpajakan agar dibuat sesederhana mungkin agar dapat meningkatkan kepatuhan. Selain itu, pemerintah juga dapat mempertimbangkan menggunakan berbagai unsur masyarakat agar dapat menguatkan dukungan lingkungan dalam rangka meningkatkan kepatuhan pajak.
      PubDate: 2021-12-30
      Issue No: Vol. 14, No. 3 (2021)
       
 
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