Vol. 4 No. 1 (2026): September
Published:
2026-09-30
Full Issue
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WHEN TRUST BACKFIRES: THE MEDIATING ROLE OF TRUST ON BUDGETARY SLACK
DOI :
https://doi.org/10.70248/jakpt.v4i1.4616
Abstract View: 30,
pdf Download: 5
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TAXPAYER COMPLIANCE: THE MODERATING ROLE OF ACCOUNTABILITY ON DIGITALIZATION AND TRUST IN GOVERNMENT
DOI :
https://doi.org/10.70248/jakpt.v4i1.4556
Abstract View: 32,
pdf Download: 5
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PENGARUH FRAUD AWARENESS DAN PROFESSIONAL SKEPTICISM TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA MALANG
DOI :
https://doi.org/10.70248/jakpt.v4i1.4433
Abstract View: 28,
pdf Download: 5
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FINANCIAL PERFORMANCE, INSTITUTIONAL OWNERSHIP, AND STOCK PRICES: THE MODERATING ROLE OF CORPORATE SOCIAL RESPONSIBILITY
DOI :
https://doi.org/10.70248/jakpt.v4i1.4369
Abstract View: 33,
pdf Download: 5
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GOOD CORPORATE GOVERNANCE AND ACCOUNTING CONSERVATISM: MODERATING ROLE OF LEVERAGE IN INDONESIAN MANUFACTURING FIRMS
DOI :
https://doi.org/10.70248/jakpt.v4i1.4709
Abstract View: 25,
pdf Download: 5
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HUBUNGAN PROFITABILITAS, UKURAN PERUSAHAAN, DAN LEVERAGE DENGAN PENGUNGKAPAN PAJAK BERBASIS LAPORAN KEUANGAN: BUKTI PADA PERUSAHAAN MANUFAKTUR PROFITABEL DI BEI
DOI :
https://doi.org/10.70248/jakpt.v4i1.4461
Abstract View: 35,
pdf Download: 5
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TAX PLANNING, GENDER DIVERSITY, AND EARNING POWER ON EARNINGS MANAGEMENT IN MINING COMPANIES LISTED ON THE IDX
DOI :
https://doi.org/10.70248/jakpt.v4i1.4468
Abstract View: 5,
pdf Download: 5
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DINAMIKA HARGA POKOK PRODUKSI DAN VOLATILITAS LABA KOTOR PADA KONTRAK HARGA TETAP PRODUKSI EXCAVA 200 PT PINDAD (PERSERO)
DOI :
https://doi.org/10.70248/jakpt.v4i1.4470
Abstract View: 5,
pdf Download: 5
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RELIGIOSITY, INCOME, AND ALMSGIVING INTEREST: AN ORDINAL LOGISTIC REGRESSION TEST OF THE THEORY OF PLANNED BEHAVIOR
DOI :
https://doi.org/10.70248/jakpt.v4i1.4653
Abstract View: 9,
pdf Download: 5
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E-WALLET ADOPTION AND FINANCIAL BEHAVIOR: THE MEDIATING ROLE OF PERCEIVED EASE OF USE AMONG GENERATION Z IN LUBUKLINGGAU
DOI :
https://doi.org/10.70248/jakpt.v4i1.4651
Abstract View: 12,
pdf Download: 5
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KETEPATAN PELAPORAN SPT TAHUNAN PPH WAJIB PAJAK ORANG PRIBADI UMKM MELALUI CORETAX: STUDI KASUS PADA UMKM PERDAGANGAN
DOI :
https://doi.org/10.70248/jakpt.v4i1.4516
Abstract View: 27,
pdf Download: 5
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HUBUNGAN BIAYA OVERHEAD PABRIK DAN HARGA POKOK PRODUKSI BERBASIS ¬¬JOB ORDER COSTING
DOI :
https://doi.org/10.70248/jakpt.v4i1.4486
Abstract View: 5,
pdf Download: 5
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EVALUASI KEBIJAKAN PENETAPAN TARIF KAMAR RAWAT INAP DAN PENGELOLAAN BIAYA OPERASIONAL : STUDI KUALITATIF PADA UPT RSUD ARIFIN NU‘MANG
DOI :
https://doi.org/10.70248/jakpt.v4i1.4515
Abstract View: 10,
pdf Download: 5
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DETERMINANTS OF EARNINGS QUALITY IN THE FOOD AND BEVERAGE INDUSTRY: THE ROLES OF CONSERVATISM, INVESTMENT OPPORTUNITY SET, AND SALES VOLATILITY
DOI :
https://doi.org/10.70248/jakpt.v4i1.4368
Abstract View: 8,
pdf Download: 5
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ANALISIS KESESUAIAN SYARIAH PADA MEKANISME OPERASIONAL PLATFORM FINTECH URUN-RI
DOI :
https://doi.org/10.70248/jakpt.v4i1.4650
Abstract View: 13,
pdf Download: 5



















