Media Akuntansi dan Perpajakan Indonesia (MAPI)

The Media Akuntansi dan Perpajakan Indonesia (MAPI) (e-ISSN: 2686-5610; p-ISSN 2685-9203) is a peer-reviewed journal published biannually in March and September by the Accounting Study Program, Universitas Ciputra Surabaya. MAPI serves as a communication medium and forum for researchers, academics, and accounting and finance practitioners in the fields of accounting, finance, taxation, entrepreneurship, and business. Since its establishment in 2019, MAPI has been dedicated to advancing research-based knowledge, providing a platform for academics and researchers to contribute positively to these fields.

The journal has been accredited with SINTA 5 by Akreditasi Jurnal Nasional (ARJUNA), managed by the Ministry of Higher Education, Science, and Technology of the Republic of Indonesia.

Authors are encouraged to submit their manuscripts through the journal's official website at https://journal.uc.ac.id/index.php/mapi/about/submissions. Please note that MAPI is only accessible through our official website. We are not responsible for any content or submissions found outside this domain.

Vol. 8 No. 1 (2026): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA

Media Akuntansi dan Perpajakan Indonesia (MAPI), p-ISSN: 2685-9203, e-ISSN: 2686-5610, merupakan peer-reviewed yang diterbitkan oleh School of Business Management, Universitas Ciputra Surabaya, Indonesia.

Volume 8, Nomor 1 (September 2026) memuat 5 artikel yang ditulis oleh 15 penulis. Para penulis mewakili 5 afiliasi institusi yang berbeda, yang terdiri atas 5 institusi dalam negeri.

Para penulis dalam negeri berafiliasi dengan institusi yang tersebar di tiga provinsi di Indonesia: Jawa Timur, Sulawesi Selatan, dan Banten.

Keragaman institusi dan wilayah ini mencerminkan komitmen MAPI untuk mendorong kontribusi ilmiah di bidang akuntansi, keuangan, perpajakan, kewirausahaan, dan bisnis. Edisi ini mencakup kajian tentang efisiensi modal kerja dan profitabilitas, keuangan perilaku dan teknologi finansial, teori hukum pajak dan kepatuhan fiskal, serta transparansi keuangan organisasi nirlaba.

Published: 2026-09-25