ACCOUNTABLE: International Journal of Accounting, Finance and Tax Research

About the Journal

Cover Jurnal Accountable – International Journal of Accounting, Finance and Tax is a peer-reviewed journal published by Universitas Panca Marga, dedicated to original research in accounting, finance, and taxation. Issued twice a year in May and November, the journal provides a platform for empirical studies, theoretical work, case analyses, and policy reviews that advance academic and professional insights. It follows a full Open Access policy, allowing unrestricted access and use of published content to support global knowledge dissemination.

Areas of interest include but are not limited to:

Financial and managerial accounting
Auditing and Assurance
Public sector accounting
Accounting ethics and governance
Accounting information systems
Tax systems and policy
Tax planning and compliance
Corporate finance
Capital markets and investment
International taxation
Sustainability reporting and ESG

Current Issue

ACCOUNTABLE : Vol. 2 Issue 1 (2026) - May 2026

Published: 2026-05-29

Articles

Accountability and Transparency of the Village Budget in Strengthening Good Village Governance in Pancakarya Village

Fitriya Andriyani S.Pd., M.Akun POLIJE, Siti Khoiriyah Maulid Nabila, Tasya Risma Aulia, Oryza Ardhiarisca (Author)

1-14
- Full text
Updating Tax Administration Systems Using Big Data Analytics and Artificial Intelligence to Prevent Tax Avoidance for a Sustainable Nation

sartono (Author)

15-35
- Full text
Analysis of Suboh Village Financial Management Planning

Oryza Ardhiarisca, Siti Nur Indri Munawarah, Arisona Ahmad, Avisenna Harkat (Author)

36-47
- Full text
The Impact of the Implementation of PSAK 72, Corporate Governance and Sustainability Performance on Company Performance: A Case Study of PT Bumi Resources, listed on the Indonesia Stock Exchange, for the period 2020–2024.

Dani Firmanda, Tatik Amani, Seger Priantono (Author)

48-61
- Full text
The Effect of Liquidity, Firm Size, and Profitability on Firm Value: Evidence from Banking Companies Listed on the Indonesia Stock Exchange (IDX), 2019–2024

Nahdhiyatul Wafia, Moh. Iskak Elly, Elok Dwi Vidiyastutik (Author)

62-77
- Full text
The Effect of GCG and CSR Disclosure on Company Value, with Financial Performance as a Moderator

Putri Meri Yanda, R HERY KOESHARDJONO, Elok Dwi Vidiyastutik (Author)

78-92
- Full text

View All Issues

About the Journal

Current Issue

Articles

Accountability and Transparency of the Village Budget in Strengthening Good Village Governance in Pancakarya Village

Updating Tax Administration Systems Using Big Data Analytics and Artificial Intelligence to Prevent Tax Avoidance for a Sustainable Nation

Analysis of Suboh Village Financial Management Planning

The Impact of the Implementation of PSAK 72, Corporate Governance and Sustainability Performance on Company Performance: A Case Study of PT Bumi Resources, listed on the Indonesia Stock Exchange, for the period 2020–2024.

The Effect of Liquidity, Firm Size, and Profitability on Firm Value: Evidence from Banking Companies Listed on the Indonesia Stock Exchange (IDX), 2019–2024

The Effect of GCG and CSR Disclosure on Company Value, with Financial Performance as a Moderator

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