CITEDNESS IN SCOPUS
SCOPUS CITATION VISIBILITY PROFILE
Jurnal Riset Akuntansi Kontemporer (JRAK)
Full Article Citedness Profile | Cut-off date: 9 October 2026
|
63 |
128 |
+3 |
+7 |
|
JRAK articles identified |
combined current |
additional articles since |
additional cited-by counts since |
About This Profile
This document presents the full set of JRAK articles identified in the Scopus citation records supplied by the Editorial Team as of 9 October 2026. The profile was prepared from Scopus secondary-document exports generated using the source-title searches “Jurnal Riset Akuntansi Kontemporer” and “JRAK”. Records were merged, deduplicated, and conservatively screened to remove false-positive records from other journals or sources using similar titles or abbreviations.
|
Important interpretation note. This profile does not imply that JRAK is currently indexed by Scopus as a source. It documents citations received by JRAK-published articles in documents indexed by Scopus. Scopus citation counts are dynamic and may change over time. |
Citation Profile by Publication Year
The annual profile below summarizes the number of JRAK articles identified and the combined current Scopus “Cited by” counts attached to those articles at the cut-off date.
|
Publication Year |
Articles Identified |
Combined Current 'Cited by' |
|
2025 |
4 |
4 |
|
2024 |
10 |
14 |
|
2023 |
15 |
30 |
|
2022 |
14 |
31 |
|
2021 |
7 |
25 |
|
2020 |
5 |
10 |
|
2019 |
3 |
3 |
|
2018 |
2 |
4 |
|
2017 |
3 |
7 |
|
TOTAL |
63 |
128 |
Update from the Previous Snapshot
Previous cut-off (27 August 2026): 60 identified articles and 121 combined cited-by counts. Current cut-off (9 October 2026): 63 identified articles and 128 combined cited-by counts. This represents an increase of 3 identified articles and 7 cited-by counts in the curated dataset.
Full Article Citedness List
All 63 curated JRAK articles are listed below, grouped by publication year. Titles and author names are reproduced from the Scopus export metadata; capitalization or spelling variations may therefore reflect the metadata available in Scopus.
2025 | 4 articles | 4 cited-by counts
|
No. |
Article and Authors |
Year |
Cited by* |
|
1 |
Balancing Sustainability and Profitability: Optimizing Intellectual Capital and Its Challenges in Indonesian Manufacturing Companies Julita, J.; Iznillah, M.; Andreas, A. |
2025 |
1 |
|
2 |
Enviromental governance, local wisdom, and financial sustainability: Empowering women entrepenueurs in South Sumatera Andriana, I.; Maulana, A.; Perizade, B.; Kalsum, U.; Thamrin, K.M.H.; Rifanka, N.S. |
2025 |
1 |
|
3 |
Fraud diamond determinants of potential financial reporting fraud Lisa, O.; Farhan, D.; Dahlan, A.; Hertato, R. H.; Azizi, B. S. |
2025 |
1 |
|
4 |
Sustainability awareness in Indonesia’s oil and gas sector Anggraini, G.; Hermawan, A. |
2025 |
1 |
* “Cited by” reflects the current count in the supplied Scopus export at the cut-off date.
2024 | 10 articles | 14 cited-by counts
|
No. |
Article and Authors |
Year |
Cited by* |
|
1 |
Accrual earnings management, real earnings management, and cost of debt: Does capital structure matter? Firmansyah, A.; Prakosa, D.K.; Al’Alam, M.P.A.; Pamungkas, P.A.; Geno, M.R.P.; Fauzi, I.; Bachtiar, M.I.H. |
2024 |
2 |
|
2 |
Enhancing tax compliance through digital transformation: evidence from corporate taxpayers’ usage of e-BUPOT Faisol, Moh; Norsain, N. |
2024 |
2 |
|
3 |
Herding Behavior in the Sharia Capital Market on Investment Decisions Yahya, A.; Affandi, A.; Herwani, A.; Hermawan, A.; Suteja, J. |
2024 |
2 |
|
4 |
THE INFLUENCE OF CORPORATE GOVERNANCE MECHANISMS ON CARBON EMISSION DISCLOSURE: DOES GREEN PERFORMANCE MATTER? Lina, L.; Devyanti, C. |
2024 |
2 |
|
5 |
Bibliometric Investigation: Uncovering Financial Inclusion and Financial Performance of SMEs Yogantara, K.; Yadnyana, I. K.; Sudana, I. P.; Sujana, I. K. |
2024 |
1 |
|
6 |
Determinants of whistleblowing on academic fraud of accounting students Anggreani, C.; Falikhatun, F. |
2024 |
1 |
|
7 |
Does spiritual philosophy matter in local microfinance in bali? Suryandari, N.; Widnyana, I.W. |
2024 |
1 |
|
8 |
REAL EARNINGS MANAGEMENT AND CASH HOLDING PERFORMANCE: AUDITOR INDUSTRY SPECIALIZATION AS MODERATING VARIABLE Mukhlasin, M. |
2024 |
1 |
|
9 |
THE INVESTMENT OPPORTUNITY AND COMPANY SIZE AFFECTING FINANCIAL PERFORMANCE AND DIVIDEND POLICY Putra, G.; Manuari, I. |
2024 |
1 |
|
10 |
The Implication of Profitability As a Moderating in The Relation of Environmental Certification and Financial Performance to Market Reaction Widiatami, A.; Khasanah, N.; Aeni, I.; Nurkhin, A. |
2024 |
1 |
* “Cited by” reflects the current count in the supplied Scopus export at the cut-off date.
2023 | 15 articles | 30 cited-by counts
|
No. |
Article and Authors |
Year |
Cited by* |
|
1 |
Financial distress prediction: the role of financial ratio and firm size Ramadani, A.; Ratmono, D. |
2023 |
8 |
|
2 |
Improving The Performance Of Msmes Through Innovation, Financial Literacy, and Digitalization Desmiyawati, D.; Susilatri, S.; Ramaiyanti, S.; Azlina, N. |
2023 |
3 |
|
3 |
The Effect of Fundamental Factors on Triple Bottom Line and Firm Value Arviana, N.; Wibisono, M. |
2023 |
3 |
|
4 |
Challenges, strategies and qualifications of auditors in the Society 5.0 Era Sitorus, R.R.; Tambun, S. |
2023 |
2 |
|
5 |
Do Business Characteristics and Economics Factors Affect Effective Tax Rate? Evidence from Southeast Asia Pulungan, Andrey H.; Fernando, K.; Safa, Erma M; Mahardika, Annisa A. |
2023 |
2 |
|
6 |
Internal Whistleblowing Intentions Among Indonesian Civil Servants Dewi, Herlina Rahmawati; Mahmudi, Mahmudi; Aini, Nisrina Nur |
2023 |
2 |
|
7 |
The Effect of Budgeting Participation and Organizational Commitment on The Performance of Local Government Institutions Zeyn, E.; Nuraeni, N. |
2023 |
2 |
|
8 |
An event study: Indonesian capital market reaction to the Russia-Ukraine war announcement Soraya, N. |
2023 |
1 |
|
9 |
Analysis of Solvability, Liquidity, and Company Size on Audit Delay with Audit Quality as Moderation Karina, A.; Kusumawardhani, F. |
2023 |
1 |
|
10 |
Critical success factors for Accounting Information System implementation: Evidence from Manufacturing Companies Hadiyat, Y.; Septiawan, B.; Adha, A. |
2023 |
1 |
|
11 |
Does COVID-19 pandemic increase the use of cashless banking digital services? The case of Indonesia Anggraeni, D.T.P.; Wahyuni, E.T.; Ritchi, H. |
2023 |
1 |
|
12 |
Early Warning System: The Role of Whistle-Blowers To Reduce Corruption in Indonesia and Malaysia Purnamasari, Pupung |
2023 |
1 |
|
13 |
Factors affecting fraudulent management of school operational assistance (BOS) funds at public high schools Amin, A.; Darwanis, D.; Yusmita, F. |
2023 |
1 |
|
14 |
Market performance: The effect of intellectual capital and intellectual capital disclosure Mukhtaruddin, M.; Saftiana, Y.; Riani, E.; Siska, E.Y.; Yamaly, F. |
2023 |
1 |
|
15 |
The Effect Of Auditee Characteristics And Public Accounting Firm Size On Abnormal Audit Report Lag Umam, K.; Herliansyah, Y. |
2023 |
1 |
* “Cited by” reflects the current count in the supplied Scopus export at the cut-off date.
2022 | 14 articles | 31 cited-by counts
|
No. |
Article and Authors |
Year |
Cited by* |
|
1 |
Factors affecting the quality of accounting information: the role of accounting information systems Yanti, R.E.; Pratiwi, C.W. |
2022 |
7 |
|
2 |
Accountability of village fund management in Riau Province Savitri, E.; Diyanto, V.; Ary Gumanti, T.; Bina Widya, K. K.; Baru, S.; Tampan, K. |
2022 |
4 |
|
3 |
Choosing a career as a public accountant: Does calling matter? Hutami, D.M.; Kholid, M.N.; Salsabilla, S. |
2022 |
3 |
|
4 |
Financial leverage and idiosyncratic risk in Indonesia: Does integrated reporting matter? Geno, M.R.P.; Firmansyah, A.; Prakosa, D.K.; Widyansyah, A.S. |
2022 |
3 |
|
5 |
Financial Reporting Manipulation on Mining Companies in Indonesia: Fraud Diamond Theory Approach Purwati, A. S.; Persada, Y. D.; Budianto, R.; Suyono, E.; Khotimah, S. |
2022 |
2 |
|
6 |
Forward-looking information disclosure and firm value in the pandemic era Widiastuti, H.; Utami, E. R.; Purnamasari, E. |
2022 |
2 |
|
7 |
The effect of ownership structure on financial distress: Evidence in Indonesian manufacturing companies Santoso, L.; Nugrahanti, Y. W. |
2022 |
2 |
|
8 |
The implementation of a management auditon hr recruitment to assess the effectiveness of employee performance Abbas, D. S.; Ismail, T.; Taqi, M.; Yazid, H. |
2022 |
2 |
|
9 |
Determinants of sustainable finance in banking industry Hasanah, H.U.; Rachmawati, S.; Murwaningsari, E. |
2022 |
1 |
|
10 |
Environmental Disclosure Information: the Role of Environmental Certification and Firm Size Indriastuti, M.; Anis Chariri, A. C.; Fuad, F. |
2022 |
1 |
|
11 |
Local governments financial reporting quality in Papua and West Papua: Do local government characteristics matter? Firmansyah, A.; Arfiansyah, Z.; Yuniar, M. R. |
2022 |
1 |
|
12 |
Net benefits of using Zahir accounting software in the user’s perspective Ningtiyas, A.; Indrayani, E. |
2022 |
1 |
|
13 |
Performance index and operating ratio: effects Islamic on sharia profitability in Indonesia Nawangsari, A.T.; Junjunan, M.I.; Fakhiroh, Z.; Yudha, A.T.R.C.; Fitrianto, A.R. |
2022 |
1 |
|
14 |
The Effect of Corporate Governance on Financial Distress Humairoh, Fitri; Nurulita, Suci |
2022 |
1 |
* “Cited by” reflects the current count in the supplied Scopus export at the cut-off date.
2021 | 7 articles | 25 cited-by counts
|
No. |
Article and Authors |
Year |
Cited by* |
|
1 |
Critical Factors of Cloud Accounting Acceptance and Security for Prospective Accountants: Tam Extension Musyaffi, A.M.; Muna, A. |
2021 |
9 |
|
2 |
Determinants of commercial banks profitability: evidence from Germany Farkasdi, S.; Septiawan, B.; Alghifari, E.S. |
2021 |
4 |
|
3 |
Gender in mobile wallet adoption by using utaut model Ompusunggu, H.; Anugrah, M.D. |
2021 |
4 |
|
4 |
Audit tenure, auditor experience, indepedency, and task complexity on audit judgement Putri, A. P.; Nabila, N.; Augustin, V.; Fellia, F. |
2021 |
3 |
|
5 |
Effect of GRC & Inte. Cap. on Comp. Perf Al Habsyi, S.; Suharman, H.; Handoyo, S. |
2021 |
2 |
|
6 |
Mediation of Profitability on Corporate Social Responsibility To Firm Value Faizah, S. N.; Ediraras, D. T. |
2021 |
2 |
|
7 |
Firm characteristics and earnings management in listed Singaporean corporations Gozali, E. O. D.; Hamzah, R. S.; Pratiwi, C. N.; Octari, M. |
2021 |
1 |
* “Cited by” reflects the current count in the supplied Scopus export at the cut-off date.
2020 | 5 articles | 10 cited-by counts
|
No. |
Article and Authors |
Year |
Cited by* |
|
1 |
Corporate Social Responsibility Terhadap Manajemen Laba Dan Kinerja Perusahaan Rahmawardani, D. D.; Muslichah, M. |
2020 |
3 |
|
2 |
Penerapan green accounting terhadap kinerja keuangan [Application of green accounting on financial performance] Faizah, B. S. Q. |
2020 |
3 |
|
3 |
The role of cash holding in increasing firm value Ifada, L. M.; Indriastuti, M.; Hanafi, R. |
2020 |
2 |
|
4 |
Factors that influence whistleblowing intentions village goverment official Basri, Y. M.; Riarni, F.; Azlina, N.; Indrapraja, M. H. |
2020 |
1 |
|
5 |
INTEGRATED REPORTING DISCLOSURE, BUSINESS COMPLEXITY AND FIRM VALUE Komar, S.; Ahmar, N.; Darminto, D. P. |
2020 |
1 |
* “Cited by” reflects the current count in the supplied Scopus export at the cut-off date.
2019 | 3 articles | 3 cited-by counts
|
No. |
Article and Authors |
Year |
Cited by* |
|
1 |
FAKTOR-FAKTOR YANG MEMITIGASI FINANCIAL DISTRESS PADA PERUSAHAAN PERTAMBANGAN Putri, Gita Wahyuningsih; Aminah, Wiwin |
2019 |
1 |
|
2 |
Keberhasilan implementasi sistem informasi akuntansi dalam perspektif komitmen organisasional dan pengetahuan manajer Ridwan, M.; Septiawan, B.; Suratman, S.S. |
2019 |
1 |
|
3 |
Kinerja Keuangan Terhadap Kemampuan Berkelanjutan Perusahaan Saputri, K. O. |
2019 |
1 |
* “Cited by” reflects the current count in the supplied Scopus export at the cut-off date.
2018 | 2 articles | 4 cited-by counts
|
No. |
Article and Authors |
Year |
Cited by* |
|
1 |
PEMBERDAYAAN MASYARAKAT DESA DALAM MENGEMBANGKAN EKONOMI KREATIF DI DESA CITENGAH KABUPATEN SUMEDANG Ridwan, R.; Surya, C. |
2018 |
3 |
|
2 |
Capital adequacy ratio, non performing loan, net interest margin, biaya operasional, pendapatan operasional dan loan to deposit ratio terhadap financial distress Zahronyana, B. D.; Mahardika, D. P. K. |
2018 |
1 |
* “Cited by” reflects the current count in the supplied Scopus export at the cut-off date.
2017 | 3 articles | 7 cited-by counts
|
No. |
Article and Authors |
Year |
Cited by* |
|
1 |
Kualitas Audit, Corporate Social Responsibility, Dan Ukuran Perusahaan Terhadap Tax Avoidance Khairunisa, K.; Hapsari, D.W.; Aminah, W. |
2017 |
4 |
|
2 |
Pengetahuan Perpajakan, Sosialisasi Perpajakan, dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Lianty, M.; Hapsari, D. W.; Kurnia, K. |
2017 |
2 |
|
3 |
Opini audit, tingkat kemandirian, dan tipe pemerintah daerah terhadap tingkat pengungkapan informasi [Audit opinion, level of independence, and type of local government on the level of information disclosure] Prasasti, A. M.; Rahayu, S.; Zultilisna, D. |
2017 |
1 |
* “Cited by” reflects the current count in the supplied Scopus export at the cut-off date.
Data Curation and Interpretation
- Data source: two Scopus secondary-document CSV exports retrieved on 9 October 2026 using source-title searches for “Jurnal Riset Akuntansi Kontemporer” and “JRAK”.
- Records were merged and deduplicated. Duplicate secondary-document records referring to the same article were counted once using the highest current cited-by value.
- Potential false positives from unrelated journals or sources using the acronym JRAK were excluded through conservative source-title screening and consistency checks against JRAK’s publication year-volume sequence.
- Two older JRAK records with incomplete volume metadata in Scopus were retained because they belong to JRAK’s publication archive.
- The profile reports current article-level citation visibility, not a Scopus journal metric, CiteScore, or Scopus source-indexing status.
- Citation counts are dynamic. For transparency, the cut-off date should always be retained when this document is displayed or cited.
Editorial Statement
JRAK continues to strengthen the quality, relevance, international discoverability, and scholarly impact of its publications. This citedness profile will be updated periodically to provide a transparent record of the journal’s citation visibility in Scopus-indexed literature.
