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. 8 No. 2 (2026): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen

Coverage: Indonesia, Australia

Published: March 31, 2026

Reconstructing Audit Evidence Integrity through Digital Forensics

Naela Zaqiyatul Misqiyah (1), Sopian (2)
(1) Politeknik Keuangan Negara STAN ,
(2) Politeknik Keuangan Negara STAN

"Stock Rising": The Vocational School Gamification Experiment

Riyadi Aprayuda (1), Yesica Fitri Siagian (2), Hesty Hebriyani (3), Raja Yulianita Sarazwati (4), Winanda Wahana Warga Dalam (5), Vina Kholisa Dinuka (6), Tiara (7), Nanda Putra Perkasa (8), Yusuf Rizky Nur Cahyono (9), Fandy Bestario Harlan (10), Mustika Diana (11), Jeslyn Novianty (12)
(1) Politeknik Negeri Batam ,
(2) Politeknik Negeri Batam ,
(3) Politeknik Negeri Batam ,
(4) Politeknik Negeri Batam ,
(5) Politeknik Negeri Batam ,
(6) Politeknik Negeri Batam ,
(7) Politeknik Negeri Batam ,
(8) Politeknik Negeri Batam ,
(9) Politeknik Negeri Batam ,
(10) Politeknik Negeri Batam ,
(11) Politeknik Negeri Batam ,
(12) PT. Phillip Sekuritas Indonesia

Biological Assets Accounting for Patchouli MSMEs: Enhancing Financing and Exports

Putri Nugrahaningsih (1), Zaim Arif Eko Saputro (2), Galuh Tiaramurti (3), Labbaika Dwi Ayu Rahmawati (4), Denty Arista (5), Emy Dwi Nursulistyo (6), Bayu Seto (7)
(1) Universitas Sebelas Maret ,
(2) Universitas Sebelas Maret ,
(3) Universitas Sebelas Maret ,
(4) Universitas Sebelas Maret ,
(5) Universitas Sebelas Maret ,
(6) Universitas Sebelas Maret ,
(7) Universitas Sebelas Maret

Business Ethics Violations in State-Owned Enterprises: Integrating Fraud Triangle and Stakeholder Theory

Teguh Setiawan (1), Gita Riaulina Sitorus (2), Henny Lestari Br Sembiring (3), Aqila Parahita Putri (4), Anak Agung Gde Satia Utama (5)
(1) Universitas Airlangga ,
(2) Universitas Airlangga ,
(3) Universitas Airlangga ,
(4) Universitas Airlangga ,
(5) Universitas Airlangga

Redefining Local Budget Efficiency through Green Accounting

Freke Jimmi Johanis (1), Hedy Desiree Rumambi (2), Ivoletti Merlina Walukow (3), Stevie Kaligis (4), Jolly Lucky Raymond Turangan (5), Andreuw Kristian Pantow (6)
(1) Politeknik Negeri Manado ,
(2) Politeknik Negeri Manado ,
(3) Politeknik Negeri Manado ,
(4) Politeknik Negeri Manado ,
(5) Politeknik Negeri Manado ,
(6) Politeknik Negeri Manado

Tailoring Organizational Needs: Application of Accounting Information System and Financial Management Feasibility Study

Rahmanita Vidyasari (1), Desyria Pratiwi (2), Nuraeni Hadiati Farhani (3), Vallida Hafiza (4), Ariawan Andi Suhandana (5)
(1) Politeknik Negeri Jakarta ,
(2) Politeknik Negeri Jakarta ,
(3) Politeknik Negeri Jakarta ,
(4) Politeknik Negeri Jakarta ,
(5) Politeknik Negeri Jakarta

The Meaning of Income for Employees: A Household Accounting Perspective

Haurina Maknuun Argadiredja (1), Reyna Oktavia Adytira (2), Setu Setyawan (3), Masiyah Kholmi (4), Agung Prasetyo Nugroho Wicaksono (5)
(1) Universitas Muhammadiyah Malang ,
(2) Universitas Muhammadiyah Malang ,
(3) Universitas Muhammadiyah Malang ,
(4) Universitas Muhammadiyah Malang ,
(5) Universitas Muhammadiyah Malang

A Contextual Digital Accounting Application for Strengthening Village-Owned Enterprises Governance

Annisa Fatimah (1), Titania Dwiandini (2), Fathimatus Zahro Fazda Oktavia (3), Nabilla Lailatuz Zaidah (4), Hosam Alden Riyadh (5)
(1) Politeknik Negeri Malang ,
(2) Institut Teknologi dan Bisnis Asia Malang ,
(3) Politeknik Negeri Malang ,
(4) Politeknik Negeri Malang ,
(5) Curtin University, Australia

Unveiling the Values Behind Blood Pricing

Putri Zalzabila (1), Jurana Jurana (2), Muhammad Din (3), Ernawaty Usman (4)
(1) Universitas Tadulako ,
(2) Universitas Tadulako ,
(3) Universitas Tadulako ,
(4) Universitas Tadulako
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