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 2 with decree number 355/DST/D.D1/HM.01.01/2026..


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 accredited to SINTA 2 with decree 355/DST/D.D1/HM.01.01/2026.

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

Announcement: JRAAM SINTA 2 Accreditation and Updated Editorial Policies

The Journal of Research and Applications in Accounting and Management (JRAAM) has officially achieved SINTA 2 accreditation starting July 2026 under Decree No. 355/DST/D.D1/HM.01.01/2026. Along with this milestone, JRAAM is updating its Article Processing Charge (APC) to IDR 2,000,000 (payable as a IDR 250,000 advance review fee and a IDR 1,750,000 final acceptance fee) while offering fee waivers for exceptionally high-quality submissions (https://jurnal.polinema.ac.id/index.php/JRAAM/index)

More announcement...


Announcement: JRAAM SINTA 2 Accreditation and Updated Editorial Policies

10-08-2026

The  Journal of Research and Applications in Accounting and Management (JRAAM) has officially achieved SINTA 2 accreditation starting July 2026 under Decree No. 355/DST/D.D1/HM.01.01/2026. Along with this milestone, JRAAM is updating its Article Processing Charge (APC) to IDR 2,000,000 (payable as a IDR 250,000 advance review fee and a IDR 1,750,000 final acceptance fee) while offering fee waivers for exceptionally high-quality submissions.

Vol. 8 No. 3 (2026): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen

Coverage: United Kingdom, Malaysia, Indonesia

Published: 23 October 2026

Evaluating Digital Transparency and Accountability in Indonesia’s Zakat Institutions

Muhammad Rizky Arifandi (1), Haris Lloyd (2), Adnan Salaudeen (3)
(1) Politeknik Negeri Malang, Indonesia ,
(2) National Zakat Foundation, United Kingdom ,
(3) University of Greater Manchester, United Kingdom

Tetralogy of Accountability in the ‘Kasada’ Traditional Ceremony

Alvin Kurniawan (1), Achdiar Redy Setiawan (2), Hanif Abdurahman Siswanto (3)
(1) Universitas Trunojoyo Madura, Indonesia ,
(2) Universitas Trunojoyo Madura, Indonesia ,
(3) Universiti Sains Malaysia, Malaysia

Behind Transfer Pricing Disputes: The Meaning of Accounting Evidence

Resi Ariyasa Qadri (1), Alya Maheswari Santoso (2)
(1) Politeknik Keuangan Negara STAN, Indonesia ,
(2) Politeknik Keuangan Negara STAN, Indonesia

How Is Accountability Understood within the Socio-Cultural Realities of Microfinance Institutions?

I Made Bagiada (1), I Nyoman Darmayasa (2), Made Andy Pradana Sukarta (3), Dewa Ayu Mas Putriari Nusantari (4)
(1) Politeknik Negeri Bali, Indonesia ,
(2) Politeknik Negeri Bali, Indonesia ,
(3) Politeknik Negeri Bali, Indonesia ,
(4) Politeknik Negeri Bali, Indonesia

Language of Accounting in Disclosing Past Acts of Care through Narrative

Fira Khairunnisa Simamora (1), Krisno Septyan (2)
(1) Universitas Pembangunan Nasional “Veteran” Jakarta, Indonesia ,
(2) Universitas Pembangunan Nasional “Veteran” Jakarta, Indonesia

Developing a Strategic Management Accounting Information Framework Using IDX Company Fact Sheets

Muhammad Abdul Muis (1), Agus Amri Mokoginta (2), Retno Sawitri Wulandari (3), Vidya Selasdini (4), - Suwardi (5)
(1) Politeknik Bisnis dan Pasar Modal, Indonesia ,
(2) Politeknik Bisnis dan Pasar Modal, Indonesia ,
(3) Sekolah Tinggi Ilmu Pelayaran Jakarta ,
(4) Sekolah Tinggi Ilmu Pelayaran Jakarta ,
(5) Politeknik Bisnis dan Pasar Modal, Indonesia

Student Acceptance of Carbon Tax: Identifying Institutional Factors for Policy Consideration

Yenni Mangoting (1), Elisa Tjondro (2), Denita Damara (3), Sany (4)
(1) Universitas Kristen Petra, Indonesia ,
(2) Universitas Kristen Petra, Indonesia ,
(3) Universitas Kristen Petra, Indonesia ,
(4) Universitas Kristen Petra, Indonesia
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