Jurnal Akuntansi Universitas Jember (JAUJ) starting in 2025 migrates from OJS 3.0.2 to OJS 3.3.0.9 to better secure from various unwanted things, including journal hacking and so on.
We have migrated from the website https://jurnal.unej.ac.id/index.php/JAUJ to our new website at https://journal.unej.ac.id/index.php/JAUJ.
For the June 2025 edition, Vol. 23 No. 1 (2025) and onwards, articles will be published on our new website. Authors are kindly requested to adjust accordingly.






Jurnal Akuntansi Universitas Jember (JAUJ) is a  peer-reviewed and open access journal that publishes research papers encompasses all aspects of accounting including financial accounting, shari’ah accounting, management and cost accounting, environmental and social accounting, auditing, public sector and government accounting, management information system, accounting information system, taxation, and accounting education. JAUJ publishes 2 issues in 2 volume per year. First published, volume 1 issue 1, in June 2003 and avalaible in electronically since 2010. JAUJ has ISSN 1693-2420 and e-ISSN 2460-0377. All accepted manuscripts will be published worldwide and indexed in Google Scholar, GARUDA, Crossref, Base, and Sinta 3.

Author Index:

Adhitya Putri Pratiwi, 37; Annisa Luthfi Zakiya, 65; Augustine Eguavuon Ainabor, 65; Enny Susilowati Mardjono, 80; Grace Iyi Ibe-Enwo, 65; Ika Putri Larasati, 1; Lilis Rahman Puteri, 49; Muhammad Izzul Haq, 22; Nina Karina Karim, 49; Nurabiah, 49; Rofi Dwi Bagus Ibrahim, 1; Syamsuddin, 22; Yuni Isna Nur Kholisah, 37.

Jurnal Akuntansi Universitas Jember (JAUJ) is a  peer-reviewed and open access journal that publishes research papers encompasses all aspects of accounting including financial accounting, shari’ah accounting, management and cost accounting, environmental and social accounting, auditing, public sector and government accounting, management information system, accounting information system, taxation, and accounting education. JAUJ publishes 2 issues in 2 volume per year. First published, volume 1 issue 1, in June 2003 and avalaible in electronically since 2010. JAUJ has ISSN 1693-2420 and e-ISSN 2460-0377. All accepted manuscripts will be published worldwide and indexed in Google Scholar, GARUDA, Crossref, Base, and Sinta 5.

Author Index:

Aloysius Harry Mukti, 84; Freina Rianggi, 69; Neneng Sherly Maulina, 97; Nining Ika Wahyuni, 112; Novita, 69; Nurafni Eltivia Nurafni, 127; Nur Indah Riwajanti, 127; Fanesia Christa, 84; Yayang Novealita Wahono Putri, 127; Zumratul Meini, 97.

Jurnal Akuntansi Universitas Jember (JAUJ) is a  peer-reviewed and open access journal that publishes research papers encompasses all aspects of accounting including financial accounting, shari’ah accounting, management and cost accounting, environmental and social accounting, auditing, public sector and government accounting, management information system, accounting information system, taxation, and accounting education. JAUJ publishes 2 issues in 2 volume per year. First published, volume 1 issue 1, in June 2003 and avalaible in electronically since 2010. JAUJ has ISSN 1693-2420 and e-ISSN 2460-0377. All accepted manuscripts will be published worldwide and indexed in Google Scholar, GARUDA, Crossref, Base, and Sinta 5.

Author Index:

Adewole Joseph Adeyinka, 18; Agung Budi Sulistiyo, 1; Arina Aula Harfina, 1; Birra Lailatul Nafiisa, 40; Bunga Maharani, 55; Eza Gusti Anugerah, 32; Frisha Istiqhfarini Maulidyana, 32; Indah Purnamawati, 55; Nining Ika Wahyuni, 55; Nofa Alysia Ardiyanti Putri, 32; Nurafni Eltivia, 40; Nur Indah Riwajanti, 40; Ogunlokun Ayodele Damilola, 18; Omotayo Vincent Adewale, 18; Septarina Prita Dania Sofianti, 1; Yehezkiel Geoffrey, 55.

Jurnal Akuntansi Universitas Jember (JAUJ) is a  peer-reviewed and open access journal that publishes research papers encompasses all aspects of accounting including financial accounting, shari’ah accounting, management and cost accounting, environmental and social accounting, auditing, public sector and government accounting, management information system, accounting information system, taxation, and accounting education. JAUJ publishes 2 issues in 2 volume per year. First published, volume 1 issue 1, in June 2003 and avalaible in electronically since 2010. JAUJ has ISSN 1693-2420 and e-ISSN 2460-0377. All accepted manuscripts will be published worldwide and indexed in Google Scholar, GARUDA, Crossref, Base, and Sinta 5.

Author Index:

Anggun Prihati, 125; Dahlia Tri Anggraini, 106; Hery Koeshardjono,78; Nibras Anny Khabibah, 125; Niluh Putu Dian Rosalina Handayani Narsa, 90; Noviana Aliyanty, 78; Rindu Ferdina Lestari, 106; Siti Hartinah, 106; Tatik Amani, 78; Yumna Salvatira Bibi, 90;

Jurnal Akuntansi Universitas Jember (JAUJ) is a  peer-reviewed and open access journal that publishes research papers encompasses all aspects of accounting including financial accounting, shari’ah accounting, management and cost accounting, environmental and social accounting, auditing, public sector and government accounting, management information system, accounting information system, taxation, and accounting education. JAUJ publishes 2 issues in 2 volume per year. First published, volume 1 issue 1, in June 2003 and avalaible in electronically since 2010. JAUJ has ISSN 1693-2420 and e-ISSN 2460-0377. All accepted manuscripts will be published worldwide and indexed in Google Scholar, GARUDA, Crossref, Base, and Sinta 5.

Author Index:

Ade Elsa Betavia, 33; Anggi Bimantara, 16; Dewi Ayu Puspita, 16; Dewi Pebriyani, 16; Dian Fitria Handayani, 33; Endru Douglas Simalango, 1; Lutfi Ardhani, 46; Nunik Lestari Dewi, 63; Revira Luthfiyanti Pingass, 63; Salsabilla Pramestya Hidayat, 46; Valentine Siagian, 1; Yosefa Sayekti, 16.

Jurnal Akuntansi Universitas Jember (JAUJ) is a  peer-reviewed and open access journal that publishes research papers encompasses all aspects of accounting including financial accounting, shari’ah accounting, management and cost accounting, environmental and social accounting, auditing, public sector and government accounting, management information system, accounting information system, taxation, and accounting education. JAUJ publishes 2 issues in 2 volume per year. First published, volume 1 issue 1, in June 2003 and avalaible in electronically since 2010. JAUJ has ISSN 1693-2420 and e-ISSN 2460-0377. All accepted manuscripts will be published worldwide and indexed in Google Scholar, GARUDA, Crossref, Base, and Sinta 5.

Author Index:

Alfi Arif, 108; Andre Kusuma, 63; Andriana, 108; Della Dwi Rahayu, 92; Dewi Ayu Puspita, 117; Dian Fitria Handayani, 79; Eko Wahjudi, 92; Hendrawan Santosa Putra, 63; Indah Purnamawati, 108; Ika Anisa Putri, 108; Kartika, 108; Mega Melati, 79; Mudrika Berliana As sajjad, 117; Sudarno, 63, 117.

Jurnal Akuntansi Universitas Jember (JAUJ) is a  peer-reviewed and open access journal that publishes research papers encompasses all aspects of accounting including financial accounting, shari’ah accounting, management and cost accounting, environmental and social accounting, auditing, public sector and government accounting, management information system, accounting information system, taxation, and accounting education. JAUJ publishes 2 issues in 2 volume per year. First published, volume 1 issue 1, in June 2003 and avalaible in electronically since 2010. JAUJ has ISSN 1693-2420 and e-ISSN 2460-0377. All accepted manuscripts will be published worldwide and indexed in Google Scholar, GARUDA, Crossref, Base, and Sinta 5.

Author Index:

Aldi Santoso, 12; Anissa Hakim Purwantini, 35; Bayu Aprillianto, 23; Bunga Maharani, 1; Hafindatama Akbar Privika, 1; Moch. Shulthoni, 47; Oktaviani Ari Wardhaningrum, 23; Reza Dea Amalia, 35; Ririn Irmdariyani, 1, 47; Shofiahtu Adita, 47; Tomy Rizky Izzalqurny, 12.

Jurnal Akuntansi Universitas Jember (JAUJ) is a  peer-reviewed and open access journal that publishes research papers encompasses all aspects of accounting including financial accounting, shari’ah accounting, management and cost accounting, environmental and social accounting, auditing, public sector and government accounting, management information system, accounting information system, taxation, and accounting education. JAUJ publishes 2 issues in 2 volume per year. First published, volume 1 issue 1, in June 2003 and avalaible in electronically since 2010. JAUJ has ISSN 1693-2420 and e-ISSN 2460-0377. All accepted manuscripts will be published worldwide and indexed in Google Scholar, GARUDA, Crossref, Base, and Sinta 5.

Author Index:

A. Hajar Nur Fachmi, 73; Amrie Firmansyah, 63;  Dewi Ayu Puspita, 73, 102; Enrico Adhanur Karyadi, 63;  Hany Sukma Setyaningtyas, 63;  Hendrawan Santosa Putra, 102; Linda Alfiatus Afifah, 87;  Ranti Widiastuti, 109; Sunan Amilia, 102; Susanti, 87; Whedy Prasetyo, 73;  Wicaksono Bagus Dewandaru, 109;  Zahrah Wanda, 109.

Jurnal Akuntansi Universitas Jember (JAUJ) is a  peer-reviewed and open access journal that publishes research papers encompasses all aspects of accounting including financial accounting, shari’ah accounting, management and cost accounting, environmental and social accounting, auditing, public sector and government accounting, management information system, accounting information system, taxation, and accounting education. JAUJ publishes 2 issues in 2 volume per year. First published, volume 1 issue 1, in June 2003 and avalaible in electronically since 2010. JAUJ has ISSN 1693-2420 and e-ISSN 2460-0377. All accepted manuscripts will be published worldwide and indexed in Google Scholar, GARUDA, Crossref, Base, and Sinta 5.

 Author Index:

Ari Sita Nastiti, 1; Bambang Tutuko, 14; Gardina Aulin Nuha, 1; Herwin Kurniawan , 14; Johan Christian, 41; Kartika, 41; Mualif Zidan, 51; Mudrika Berliana As Sajjad, 51; Musa Zul Hazmi, 28; Riana Rahcmawati Dewi, 28; Salsabila Dea Kalista, 41; Sri Puspita Sari, 41; Suhendro, 28; Ubaidillah Dzaki Nabhan, 14; Whedy Prasetyo, 41.

Jurnal Akuntansi Universitas Jember (JAUJ) is a  peer-reviewed and open access journal that publishes research papers encompasses all aspects of accounting including financial accounting, shari’ah accounting, management and cost accounting, environmental and social accounting, auditing, public sector and government accounting, management information system, accounting information system, taxation, and accounting education. JAUJ publishes 2 issues in 2 volume per year. First published, volume 1 issue 1, in June 2003 and avalaible in electronically since 2010. JAUJ has ISSN 1693-2420 and e-ISSN 2460-0377. All accepted manuscripts will be published worldwide and indexed in Google Scholar, GARUDA, Crossref, and Base.

 Author Index:

Agung Budi Sulistiyo, 123; Ardiani Vika, 92; Elsa Eldista, 123; Evi Malia, 92; Imam Mas'ud, 68; Imam Mas'ud, 82; Indah Purnamawati, 110; Mira Ely, 82; Muhammad Farizal Gigih Putra Pratama, 110; Novi Wulandari, 68; Nur Hisamuddin, 123; Rochman Effendi, 82; Yosefa Sayekti, 110; Yuda Purniawan, 68;

Jurnal Akuntansi Universitas Jember (JAUJ) is a  peer-reviewed and open access journal that publishes research papers encompasses all aspects of accounting including financial accounting, shari’ah accounting, management and cost accounting, environmental and social accounting, auditing, public sector and government accounting, management information system, accounting information system, taxation, and accounting education. JAUJ publishes 2 issues in 2 volume per year. First published, volume 1 issue 1, in June 2003 and avalaible in electronically since 2010. JAUJ has ISSN 1693-2420 and e-ISSN 2460-0377. All accepted manuscripts will be published worldwide and indexed in Google Scholar, GARUDA, Crossref, Base, and SINTA 5.

Author Index:

Amir Hidayatulloh, 28; Desy Rustiyanti Rahayu, 37; Dizzy Asrinda Siswi Ramadhani, 1; Gardina Aulin Nuha, 37; Handarudigdaya Jalanidhi Kuncaratrah, 49; Kornel Sitanggang, 13; Moch. Shulthoni, 1; Moh. Halim, 37; Nur Hisamuddin, 1; Samin Samin, 13; Sartini Sartini, 28; Vera Marcelina, 13.