Journal Description

Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen (JRAAM) or Journal of Research and Application: Accounting and Management (JRAAM) is published by Accounting Department (Jur. Akuntansi), Politeknik Negeri Malang. JRAAM is an open-access journal. Since 2015, JRAAM has been published consistently twice a year, in March and September. JRAAM is now accredited to SINTA 3 with decree number 200/M/KPT/2020.


Journal title Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Initials JRAAM
Abbreviation J. Ris. Apl. Akuntansi dan Manajemen
Frequency Two issues per year 
DOI prefix 10.33795 by
Print ISSN 2443-3381
Online ISSN 2443-1419
Editor-in-chief Ari Kamayanti
Publisher Jurusan Akuntansi Politeknik Negeri Malang
Citation Analysis Google Scholar | DIMENSION | SINTA 

Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen (JRAAM) or Journal of Research and Application: Accounting and Management (JRAAM) is published by Accounting Department (Jur. Akuntansi), Politeknik Negeri Malang. JRAAM is an open-access journal. Since 2015, JRAAM has been published consistently twice a year, in March and September. JRAAM is now accredited to SINTA 3 with decree 200/M/KPT/2020.

Since Volume 4, at least 10 articles are published for each issue. Before Volume 4, at least 5 articles were published for each issue. Each article will have to go through double-blind review by at least two reviewers, and pass similarity test at at a 5% level or less, before it can be accepted for publication.

JRAAM is indexed internationally in DOAJ, Google Scholar, BASE, Dimensions, and Crossref, and nationally in SINTA (S3), Garuda, ISJD, and Moraref. In order to continuously improve the quality of its publication, JRAAM managers have joined ALJEBI (Alliance of Indonesian Journal Managers with Integrity), a professional organization for journals managers.


Announcement

JRAAM is migrating to OJS 3

JRAAM starts migrating to OJS 3 per Volume 6 Number 2, 2023. The previous publication can still be obtained and downloaded from OJS 2 (jraam.polinema.ac.id).

More announcement...


Vol. 6 No. 2 (2023): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen

Published: March 31, 2023

Menelaah Signifikansi Penerapan PSAK 72 pada Kinerja Keuangan

Risma Esta Yuliati (1), Utami Puji Lestari (2), Indianik Aminah (3)
(1) Politeknik Negeri Jakarta ,
(2) Politeknik Negeri Jakarta ,
(3) Politeknik Negeri Jakarta

Sistem Informasi Berbasis Gamifikasi untuk Meminimalkan Risiko Error

Eka Cipta Adiputra (1)
(1) Universitas Surabaya

The Use of Porter’s Corporate Social Responsibility Strategy for Hospital Sustainability

Avininda Dewi Nindiasari (1), Andini Larasati Widodo (2), Amara Mulia Lumaku (3)
(1) Universitas Aisyiyah Yogyakarta ,
(2) Universitas Aisyiyah Yogyakarta ,
(3) Universitas Aisyiyah Yogyakarta

Peran Big Data dalam Membangun Smart City untuk Sistem Perpajakan Daerah

Ayu Fury Puspita (1), Mohamad Khoiru Rusydi (2), Lilik Purwanti (3)
(1) Universitas Brawijaya ,
(2) Universitas Brawijaya ,
(3) Universitas Brawijaya

Pencegahan Kecurangan di Pemerintah Desa melalui Moralitas Individual

Sarwenda Biduri (1), Rizka Aulia Ferisanti (2), Sigit Hermawan (3)
(1) Universitas Muhammadiyah Sidoarjo ,
(2) Universitas Muhammadiyah Sidoarjo ,
(3) Universitas Muhammadiyah Sidoarjo

Pengejawantahan Teori Psikoanalitik pada Etika Bisnis

Shabrina Rahutami Nur Amalia (1)
(1) Universitas Airlangga

Penerapan Perpajakan pada Status Badan Hukum Badan Usaha Milik Desa

Putri Nugrahaningsih (1), Denty Arista (2), Labbaika Dwi Ayu Rahmawati (3), Titik Setyaningsih (4)
(1) Universitas Sebelas Maret ,
(2) Universitas Sebelas Maret ,
(3) Universitas Sebelas Maret ,
(4) Universitas Sebelas Maret

Peran Insentif Pajak dalam Peningkatan Daya Beli Masyarakat Terdampak COVID-19

Nurul Aisyah Rachmawati (1), Rizka Ramayanti (2), Yunita Fitra Andriana (3)
(1) Universitas Trilogi ,
(2) Universitas Trilogi ,
(3) Universitas Paramadina

Karakteristik Perusahaan dan Tax Avoidance: Studi pada Industri Perbankan Asia Tenggara

Alifia Ain Nindya (1), Supriyati (2), Dewi Murdiawati (3), Kadek Pranetha Prananjaya (4)
(1) Universitas Hayam Wuruk Perbanas Surabaya ,
(2) Universitas Hayam Wuruk Perbanas Surabaya ,
(3) Universitas Hayam Wuruk Perbanas Surabaya ,
(4) Universitas Hayam Wuruk Perbanas Surabaya
237-250

The Role of Variance Analysis as a Project Costs Controlling Tool

Hikmahwati (1), Aliffa Yulianti Muslimah (2)
(1) Politeknik Negeri Banjarmasin ,
(2) Politeknik Negeri Banjarmasin
View All Issues