About the Journal
The Accounting Research Journal (Accrual) is a peer-reviewed academic journal that publishes articles in all areas of accounting and finance. It serves as a platform for scholars, researchers, and practitioners to exchange ideas and insights on accounting theory, practices, methodologies, and emerging issues. The journal aims to contribute to the advancement of accounting knowledge and practice through rigorous empirical studies, theoretical developments, and critical analyses. It caters to a diverse audience including academics, professionals, policymakers, and students interested in accounting research.
Current Issue
Vol. 4 No. 2 (2026): Accounting Research Journal (March 2026-Aug 2026)
Published:
13-05-2026
Articles
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Determinants of MSME Income: The Role of Capital, Education Level, and Financial Literacy in Manufacturing MSMEs
Abstract
View: 40
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Financial Conditions and Audit Report Lag: Evidence from Indonesia’s Non-Primary Consumer Sector
Abstract
View: 24
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THE EFFECT OF TAX POLICY ON BUSINESS MARKETING STRATEGY ACTIVITES IN INDOMARET, BANDUNG REGENCY
Abstract
View: 25
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THE EFFECT OF PROMOTION COSTS AND GENERAL ADMINISTRATION COSTS ON NET PROFIT IN COSMETICS AND HOUSEHOLD NEEDS COMPANIES
Abstract
View: 45
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