Jurnal Akuntansi  (p-ISSN: 2085-8696 an e-ISSN: 2598-4997) is published by Program Studi Akuntansi Fakultas Bisnis Universitas Kristen Maranatha. It is published twice a year in May and November. Jurnal Akuntansi is an open-access. Accepted journals are available for online download. All articles have a DOI number. We accept mainly research-based articles related to accounting science, accounting practices, and the accounting profession. The scopes of the topics include (1) Management Accounting, (2) Taxation, (3) Financial Accounting, (4) Public Sector Accounting, (5) Accounting Education (6) Information Systems, (7) Auditing, (8) Professional Ethics, (9) Sharia Accounting, (10) Accounting Information Technology. Editorial Team welcome submissions of papers describing researchers, practitioners, regulators, students, and other parties interested in the development of accounting science, accounting practices, and the accounting profession. Starting in 2024, the Accounting Journal accepts manuscripts of both quantitative research, qualitative research, and mixed methods research, written in English.

Jurnal Akuntansi is classified as Sinta 2 Journal.

ISSN : 2085-8698 | e-ISSN: 2598-4977 

Reaccreditation Result

2026-08-05

Based on the journal's reaccreditation results No.: 355/DST/D.D1/HM.01.01/2026, Jurnal Akuntansi is ranked #2 from Volume 17, Issue 2, 2025, to Volume 22, Issue 1, 2030. We thank the authors and reviewers for their attention and contributions.  

Jurnal Akuntansi Maranatha has been accredited Sinta 2

2026-08-04

We are delighted to announce that Jurnal Akuntansi Maranatha has been accredited Sinta 2 by the Directorate General of Research and Development, Ministry of Higher Education, Science, and Technology of the Republic of Indonesia, under Decree Number 355/DST/D.D1/HM.01.01/2026.This accreditation applies from the publication period of Vol. 17 No. 2 (2025).We sincerely thank all authors, reviewers, editors, and readers for their continued support and contributions. We hope this achievement further encourages academics and practitioners to publish their best scholarly work in Jurnal Akuntansi Maranatha.Editorial Team of Jurnal Akuntansi Maranatha

Himbauan bagi para penulis mengenai indikasi penipuan

2025-11-05

Kepada Yth.Penulis (Author) Jurnal Akuntansi MaranathaDengan hormat,Sehubungan dengan adanya laporan mengenai tindak penipuan yang mengatasnamakan Jurnal Akuntansi Maranatha, bersama ini kami dari Dewan Redaksi menghimbau kepada seluruh penulis untuk tidak melakukan transfer biaya publikasi (author fee) kepada pihak mana pun selain ke rekening resmi Jurnal Akuntansi Maranatha, yaitu:Bank BCAAtas nama: Lidya Agustina dan Vinny Stephanie HidayatPerlu kami tegaskan bahwa segala bentuk penipuan atau permintaan pembayaran yang dilakukan di luar ketentuan resmi tidak memiliki keterkaitan apa pun dengan Jurnal Akuntansi Maranatha.

Vol. 18 No. 1 (2026): Vol. 18 No. 1 (2026)

Published: 2026-05-21

DOI: https://doi.org/10.28932/jam.v18i1.14164

Cash Holdings in Indonesia’s Consumer Goods Sector

Nafa Yuliastri, Syifa Nurlita Sari, Farah Margaretha Leon

22-43

DOI: https://doi.org/10.28932/jam.v18i1.14178

ESG Disclosure, Cost of Debt, and the Moderating Role of Board Characteristics

Vicky Putra Surifran, Se Tin Se Tin, Lidya Agustina

44-67

DOI: https://doi.org/10.28932/jam.v18i1.14437
DOI: https://doi.org/10.28932/jam.v18i1.14898
DOI: https://doi.org/10.28932/jam.v18i1.15164
DOI: https://doi.org/10.28932/jam.v18i1.14888
DOI: https://doi.org/10.28932/jam.v18i1.15073
DOI: https://doi.org/10.28932/jam.v18i1.15106

Exploring the Determinant of Business Students’ Sustainability Behavior

Budi Hartono Kusuma, Sri Sundari, Kartini Kartini

163-176

DOI: https://doi.org/10.28932/jam.v18i1.15240

Digital Accounting Tools and Perceived Financial Reporting Accuracy in Sri Lankan Universities

K.G.Dhammika B. Katupulla, M.H.M. Riyas, Mohamad Zulman Hakim, Hesty Erviani Zulaecha, Dewi Rachmania

177-193

DOI: https://doi.org/10.28932/jam.v18i1.13617
DOI: https://doi.org/10.28932/jam.v18i1.15215
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Reaccreditation Result

Based on the journal's reaccreditation results No.: 355/DST/D.D1/HM.01.01/2026, Jurnal Akuntansi is ranked #2 from Volume 17, Issue 2, 2025, to Volume 22, Issue 1, 2030. We thank the authors and reviewers for their attention and contributions.

 

Jurnal Akuntansi Sinta 2

Source: https://arjuna-api-zmltmhkk4a-et.a.run.app/api/private-files/file/info/pemberitahuan.pdf