Kajian Akuntansi published by UPT Publikasi Ilmiah and Accounting study program in collaboration with IAI (e-ISSN 2581-074X), is a peer reviewed journal published two times a year by Universitas Islam Bandung. The aims of Kajian Akuntasi is to diseeminate the conceptual frame and ideas or research related business in general.
The Kajian Akuntansi topics include but not limited to Financial Accounting, Stock Market, Management Accounting, Accounting in Public Sector, Auditing, Tax, Accounting Information System, Entrepreneurship. The Kajian Akuntansi is a nationally accredited by the Directorate of Intellectual Property Management, Deputy for Research and Development Strengthening, Ministry of Research and Technology of the Republic of Indonesia, Sinta 4 (Decree NOMOR : 30/E/KPT/2019). Furthermore, this journal has been indexed by Google Scholar, DOAJ, Crossref, Indonesia One Search, Garuda (Garba Rujukan Digital), Dimension. Every article that goes to the editorial staff are read by the editorial staff. Those manuscripts evaluated by editors to be inappropriate to journal criteria are rejected promptly without external review. Manuscripts evaluated to be of potential interest to our readership are sent to the peer reviewer. Reviewer are unaware of the identity of the authors and the authors didnt know the identity of reviewers. After that, the articles will be returned to the authors to revise. The editors then make a decision based on the reviewer recommendation.

Volume 23, No. 1, 2022
Table of Contents
Artikel
Elizabeth Tiur Manurung, Felisia Felisia, Puji Astuti Rahayu, Monica Paramita R. Putri Dewanti, Arthur Purboyo
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1-13
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Rima Rachmawati, Deliana Deliana, Rini Lestari
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14-25
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Deliana deliana, Abdul Rahman, Lifian Monica, Ariama Susanti
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26-42
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Nurleli Nurleli, Ririn Sri Kuntorini, Elly Halimatusadiah, Irena Pramita Pramono
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43-49
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Khairini Melinda, Ariama Susanti, Juneva Kastarina Tarigan, Deliana Deliana, Ilham Hidayah Napitupulu
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50-66
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Dion Sofianto Purba, Eka Nurmala Sari
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67-89
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Asri Suangga, Riyang Mardini, Rini Lestari, Rudy Hartanto, Annisa Nadiyah Rahmani, Boyke Rahmat Ramdani, Alia Alifa Ibrahim
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90-100
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Muhammad Nizar, Kiswanto Kiswanto
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101-118
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Neni Nurhayati, Amir Hamzah, Oktaviani Rita Puspasari, Sri Wijayatri
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119-130
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