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

The articles in this issue feature contributions from authors in Indonesia, Malaysia, Australia, and the United Kingdom. The primary topics discussed include Capital Market and Sustainability, Governmental Accounting, Taxation, and other interesting topics in contemporary accounting. We invite you to read several of our articles.

DOI: https://doi.org/10.23969/jrak.v18i1

Published: 2026-04-20

Full Issue

Articles

DIGITAL COMPETENCE AND DATA LITERACY IN FRAUD DETECTION

Erfan Erfiansyah, Agus Bagianto, Hamiz Al-Qowiyy, Laila Husna

1-15
- PDF
MENTAL ACCOUNTING AND CONSUMPTIVE BEHAVIOR AS DUAL MEDIATORS BETWEEN FINANCIAL LITERACY AND E-MONEY IN FINANCIAL MANAGEMENT

Enggar Nursasi, Bunyamin Bunyamin

16-28
- PDF
BRIDGING GLOBAL TAX REFORM AND SUSTAINABLE DEVELOPMENT: A BIBLIOMETRIC OVERLAY OF INTERNATIONAL TAXATION LITERATURE

Kirana Cintyawati, Herlin Tundjung Setijaningsih

29-47
- PDF
PROFITABILITY IMPLICATIONS OF ESG CONTROVERSY MANAGEMENT UNDER FINANCIAL OPACITY IN INDONESIA

Probowo Erawan Sastroredjo , Tarsisius Renald Suganda, Dorothy Srikandi Halim

48-66
- PDF
SDGs DISCLOSURE DEPENDENCY ON INFORMATION ASYMMETRY TO REDUCE FIRMS’ STOCK VOLATILITY

Irham Kamil, Erwin Saraswati, Noval Adib

67-85
- PDF
DESIGNING A SUSTAINABILITY REPORTING FRAMEWORK FOR INDONESIAN LOCAL GOVERNMENTS THROUGH STANDARD HARMONIZATION AND STAKEHOLDER VALIDATION

Khafia Mutia, Darwanis Darwanis, Rahmawaty Rahmawaty, Heru Fahlevi

86-103
- PDF
DOES THE INDEPENDENT BOARD OF COMMISSIONERS MODERATE THE DETERMINANTS INFLUENCING ACCOUNTING CONSERVATISM?

Ketrine Aurelia Sulina, Herlina Lusmeida

104-120
- PDF
STRATEGIC MANAGEMENT ACCOUNTING AND COMPETITIVE ADVANTAGE: A SCOPUS BIBLIOMETRIC ANALYSIS

Amira Aulia, Syaiful Rahman Soenaria, Nanny Dewi Tanzil

121-135
- PDF
CEO BUSYNESS AND CLIMATE CHANGE DISCLOSURE: THE ROLE OF CORPORATE GOVERNANCE AND OUTCOME ON FIRM PERFORMANCE

Budi Chandra, Robin, Fendy Cuandra, Melysa

136-155
- PDF
CARBON EMISSION DISCLOSURE UNDER CEO POWER: THE CONTINGENT ROLE OF FIRM VALUE

Robby Krisyadi, Elaine, Mariska Ramadana, Hesniati

156-174
- PDF
DIGITAL TRANSFORMATION AS A MODERATOR: EXAMINING ENVIRONMENTAL DISCLOSURE, INNOVATION CULTURE, AND TAX AVOIDANCE IN INDONESIA

Nurma Risa, Etty Murwaningsari, Sekar Mayangsari, Rosmawati Mahfar

175-188
- PDF
TAX INNOVATION, DIGITAL PAYMENT SYSTEMS, AND FINANCIAL SUSTAINABILITY OF MSMES: TAX COMPLIANCE AS MEDIATING

Heliani, Nurul Rusdiansyah

189-204
- PDF
INSTITUTIONAL DETERMINANTS OF LOCAL FINANCIAL SUSTAINABILITY IN INDONESIA: A MULTIDIMENSIONAL INDEX APPROACH

Nur Aisyah Kustiani, Titik Aryati, Vinola Herawaty, Joko Sustiyo

205-222
- PDF
THE MODERATING ROLE OF BOARD GENDER DIVERSITY ON THE RELATIONSHIP OF ENVIRONMENTAL, SOCIAL AND GOVERNANCE, CAPITAL INTENSITY TO TAX AVOIDANCE

Mukhtaruddin, Luk Luk Fuadah, Imam Asngari, Agil Novriansa, Umi Kalsum, Hani Maria Angel Siahaan

223-240
- PDF
MAPPING THE DRIVERS OF TAX COMPLIANCE TO ESTABLISH STRATEGIC IMPROVEMENT PRIORITIES THROUGH IMPORTANCE–PERFORMANCE

Ayatulloh Michael Musyaffi, Hera Khairunnisa, Wahyu Wastuti, Unggul Purwohedi, Muhammad Yusuf, Rochma Sudiati, Christian Wiradendi Wolor, Maulana Amirul Adha

241-256
- PDF

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

Full Issue

Articles

DIGITAL COMPETENCE AND DATA LITERACY IN FRAUD DETECTION

MENTAL ACCOUNTING AND CONSUMPTIVE BEHAVIOR AS DUAL MEDIATORS BETWEEN FINANCIAL LITERACY AND E-MONEY IN FINANCIAL MANAGEMENT

BRIDGING GLOBAL TAX REFORM AND SUSTAINABLE DEVELOPMENT: A BIBLIOMETRIC OVERLAY OF INTERNATIONAL TAXATION LITERATURE

PROFITABILITY IMPLICATIONS OF ESG CONTROVERSY MANAGEMENT UNDER FINANCIAL OPACITY IN INDONESIA

SDGs DISCLOSURE DEPENDENCY ON INFORMATION ASYMMETRY TO REDUCE FIRMS’ STOCK VOLATILITY

DESIGNING A SUSTAINABILITY REPORTING FRAMEWORK FOR INDONESIAN LOCAL GOVERNMENTS THROUGH STANDARD HARMONIZATION AND STAKEHOLDER VALIDATION

DOES THE INDEPENDENT BOARD OF COMMISSIONERS MODERATE THE DETERMINANTS INFLUENCING ACCOUNTING CONSERVATISM?

STRATEGIC MANAGEMENT ACCOUNTING AND COMPETITIVE ADVANTAGE: A SCOPUS BIBLIOMETRIC ANALYSIS

CEO BUSYNESS AND CLIMATE CHANGE DISCLOSURE: THE ROLE OF CORPORATE GOVERNANCE AND OUTCOME ON FIRM PERFORMANCE

CARBON EMISSION DISCLOSURE UNDER CEO POWER: THE CONTINGENT ROLE OF FIRM VALUE

DIGITAL TRANSFORMATION AS A MODERATOR: EXAMINING ENVIRONMENTAL DISCLOSURE, INNOVATION CULTURE, AND TAX AVOIDANCE IN INDONESIA

TAX INNOVATION, DIGITAL PAYMENT SYSTEMS, AND FINANCIAL SUSTAINABILITY OF MSMES: TAX COMPLIANCE AS MEDIATING

INSTITUTIONAL DETERMINANTS OF LOCAL FINANCIAL SUSTAINABILITY IN INDONESIA: A MULTIDIMENSIONAL INDEX APPROACH

THE MODERATING ROLE OF BOARD GENDER DIVERSITY ON THE RELATIONSHIP OF ENVIRONMENTAL, SOCIAL AND GOVERNANCE, CAPITAL INTENSITY TO TAX AVOIDANCE

MAPPING THE DRIVERS OF TAX COMPLIANCE TO ESTABLISH STRATEGIC IMPROVEMENT PRIORITIES THROUGH IMPORTANCE–PERFORMANCE

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