About the Journal

Journal title : Jurnal Akuntansi Aktual
Initials : JAA
Editor in Chief
: Sri Pujiningsih
Frequency : 2 issues every year (February and July)
ISSN (online)
: 2580-1015
Publisher : Universitas Negeri Malang
Sinta Rank
: 3

Journal Summary

Jurnal Akuntansi Aktual (e-ISSN 2580-1015p-ISSN 2087-9695) is a double-anonymous refereed publication that welcomes manuscripts using diverse research methods that address a wide range of accountancy-related topics. The journal published by Department of Accounting, Faculty of Economics and Business, Universitas Negeri Malang on a regular basis (February and July). Jurnal Akuntansi Aktual (JAA) encourages academics and (or) researchers to disseminate the results of empirical research and conceptual critical review of contemporary accounting issues of national and international interest. JAA accredited by Ministry of Research, Technology, and Higher Education of the Republic of Indonesia, (2019-2023), SK No. 14/E/KPT/2019.

Coverage includes but is not limited to:

  • Financial accounting
  • Managerial accounting
  • Auditing
  • Taxation
  • Accounting information systems
  • Social and environmental accounting
  • Public sector accounting
  • Accounting education
  • Accounting ethics
  • Sharia accounting
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Current Issue

Vol. 13 No. 1 (2026): FEBRUARY
Published: 28-02-2026

Articles

  • The Determinants of Audit Delay with Profitability as a Moderating Variable in State-Owned Enterprises in Indonesia

    Mouly Nataly Christin, Retna Safriliana
    1-15
    DOI: https://doi.org/10.17977/um004v13i12026p001
  • The Effect of Annual Report Complexity on Market Reaction: An Analysis Using ChatGPT

    Dhiki Mulyadi, Ani Wilujeng Suryani, Hazreel Hasmi, Yongky Teguh Setiaji
    16-41
    DOI: https://doi.org/10.17977/um004v13i12026p016
  • How are Sustainability Disclosures by Smart Cities, Symbolic or Substantive?

    Wahyu Mustika Rani, Sri Pujiningsih, Satia Nur Maharani
    42-54
    DOI: https://doi.org/10.17977/ um004v13i12026p042
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