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Vol. 4 No. 2 (2026): Juni: Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi with e-ISSN : 3031-3384, p-ISSN : 3031-3392 is a journal devoted to the publication of scientific articles issued by the Indonesian Economic and Accounting Research Association. This journal is published 4 times a year, namely in the month Maret, Juni , September dan Desember. The mission of the Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi is to disseminate, develop and facilitate the results of research on Economics and Accounting, as a medium for lecturers, teachers, researchers and practitioners in the field of Economics and Management from all over Indonesia, in conducting exchanges information about the results of the latest research that has been done. This journal is accredited SINTA 3 (Decree of the Director General of Higher Education, Research, and Technology Number 355/DST/D.D1/HM.01.01/2026 dated July 24, 2026, concerning Notification of Scientific Journal Accreditation Results for Period 3 of 2025), starting from Volume 1 Number 4 of 2023 to Volume 6 Number 3 of 2028.
Articles
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Analisis Dampak Penerapan PSAK 73 (Sewa) terhadap Efisiensi Pajak dan Laba Bersih Studi Kasus pada PT Mitra Adiperkasa Tbk
DOI :
https://doi.org/10.61132/anggaran.v4i2.2253
- PDF Views: 522 times | Download : 1867 times
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Analisis Penerapan PPh Pasal 23 atas Jasa di PT WB Majalengka
DOI :
https://doi.org/10.61132/anggaran.v4i2.2255
- PDF Views: 313 times | Download : 272 times
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Dampak Ekosistem Digital terhadap Kesejahteraan Kolektif Pembudidaya Ikan Gurame dan Masyarakat Sekitar di Dusun Turalak Kabupaten Ciamis
DOI :
https://doi.org/10.61132/anggaran.v4i2.2260
- PDF Views: 364 times | Download : 133 times
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Analisis Faktor-Faktor yang Mempengaruhi Tingkat Pengungkapan Wajib dalam Laporan Keuangan Pemerintah Daerah Kabupaten/Kota di Indonesia
DOI :
https://doi.org/10.61132/anggaran.v4i2.2263
- PDF Views: 356 times | Download : 182 times
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Model Rekayasa Sosial Ekonomi Berbasis Masjid: Integrasi Pengelolaan Dana Umat dan Layanan Pendidikan di Tanimulya
DOI :
https://doi.org/10.61132/anggaran.v4i2.2296
- PDF Views: 254 times | Download : 157 times
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Systematic Literature Review: Pengaruh Ukuran Perusahaan yang Terdata di Bursa Efek Indonesia terhadap Kualitas Audit
DOI :
https://doi.org/10.61132/anggaran.v4i2.2305
- pdf Views: 502 times | Download : 147 times
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Perkembangan Industri Halal pada Makanan Pedagang Kaki Lima di Indonesia Studi Literatur dan Praktik Lapangan
DOI :
https://doi.org/10.61132/anggaran.v4i2.2321
- PDF Views: 249 times | Download : 55 times
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Pengaruh Edukasi Pengguna, Kepuasan Pelanggan, dan Kinerja Organisasi terhadap Keberhasilan Implementasi ERP
DOI :
https://doi.org/10.61132/anggaran.v4i2.2318
- pdf Views: 433 times | Download : 96 times
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Dinamika Kebijakan Ekonomi Turki di Era Kepemimpinan Recep Tayyip Erdogan : Kajian Literatur
DOI :
https://doi.org/10.61132/anggaran.v4i2.2332
- PDF Views: 348 times | Download : 86 times
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Pengaruh Digitalisasi terhadap Perkembangan Industri Halal di Indonesia
DOI :
https://doi.org/10.61132/anggaran.v4i2.2348
- PDF Views: 322 times | Download : 188 times
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Peran Ekonomi Islam dalam Mengatasi Permasalahan Ekonomi Global di Pakistan
DOI :
https://doi.org/10.61132/anggaran.v4i2.2340
- PDF Views: 334 times | Download : 122 times
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Peran Koperasi dalam Meningkatkan Kesejahteraan Masyarakat
DOI :
https://doi.org/10.61132/anggaran.v4i2.2342
- PDF Views: 328 times | Download : 130 times
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Studi Kelayakan Bisnis UMKM Pabrik Tahu Rizky di Desa Sruwen
DOI :
https://doi.org/10.61132/anggaran.v4i2.2355
- PDF Views: 538 times | Download : 129 times
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Analisis Peran Kewirausahaan dalam Meningkatkan Pendapatan Masyarakat
DOI :
https://doi.org/10.61132/anggaran.v4i2.2357
- PDF Views: 369 times | Download : 135 times
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Model Strategi Penguatan Resiliensi Usaha Mitigasi Burnout terhadap Kinerja Finansial dan Kinerja Psikologis Pelaku UMKM
DOI :
https://doi.org/10.61132/anggaran.v4i2.2471
- pdf Views: 489 times | Download : 85 times
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ESG Disclosure and Tax Aggressiveness under Regulatory Pressure: Empirical Evidence from IDX Companies
DOI :
https://doi.org/10.61132/anggaran.v4i2.2488
- PDF Views: 604 times | Download : 143 times
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Does Sustainability Performance Constrain Earnings Management? The Role of Board Meeting Frequency
DOI :
https://doi.org/10.61132/anggaran.v4i2.2487
- PDF Views: 423 times | Download : 96 times
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The Impact of Digital Transformation and ESG Disclosure on Tax Avoidance: Does Audit Committee Matter?
DOI :
https://doi.org/10.61132/anggaran.v4i2.2486
- PDF Views: 403 times | Download : 152 times
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Do Financial Reporting Transparency and Green Accounting Reduce Tax Avoidance? The Mediating Role of Environmental Performance
DOI :
https://doi.org/10.61132/anggaran.v4i2.2489
- pdf Views: 438 times | Download : 101 times
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Does Audit Quality Strengthen the Impact of ESG Disclosure on Earnings Management? Empirical Evidence
DOI :
https://doi.org/10.61132/anggaran.v4i2.2490
- pdf Views: 567 times | Download : 210 times
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Pengembangan Buku Saku Digital Interaktif untuk Meningkatkan Pemahaman Konsep Bunga dan Anuitas dalam Matematika Keuangan Siswa SMK Akuntansi
DOI :
https://doi.org/10.61132/anggaran.v4i2.2520
- pdf Views: 400 times | Download : 74 times
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Human Capital Innovation dalam Menghadapi Skill Gap Tenaga Kerja Indonesia di Era Artificial Intelligence
DOI :
https://doi.org/10.61132/anggaran.v4i2.2484
- pdf Views: 630 times | Download : 83 times
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Model Minat Berwirausaha Digital Mahasiswa: Peran Pembelajaran Kewirausahaan, Literasi Digital, dan Self-Efficacy
DOI :
https://doi.org/10.61132/anggaran.v4i2.2550
- pdf Views: 272 times | Download : 118 times
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Program Edukasi Manajemen Bisnis, QRIS, Pencegahan Phishing QRIS, dan Peluang Menjadi Agen BRILink bagi Pemilik Warkop dan UMKM
DOI :
https://doi.org/10.61132/anggaran.v4i2.2598
- PDF Views: 143 times | Download : 52 times






