Dinasti Accounting Review

About the Journal

Dinasti Accounting Review (DAR) Terakreditasi Sinta Peringkat 4 mulai Volume 1 Nomor 1 Tahun 2023 sampai Volume 5 Nomor 2 Tahun 2027 sesuai Nomor; 156/C/C3/KPT/2026, sejak tanggal 07 April 2026.

Dinasti Accounting Review (DAR) dikelola dan diterbitkan oleh Dinasti Research dibawah naungan Yayasan Dharma Indonesia Tercinta (DINASTI) dan Universitas Winaya Mukti (UNWIM) Bandung. terbit secara berkala empat kali dalam setahun setiap bulan Juli, Oktober, Januari, dan April. DAR adalah jurnal peer-review yang menerbitkan artikel ilmiah di bidang Akuntansi. Artikel yang dimuat di DAR meliputi hasil penelitian ilmiah asli (prioritas utama), artikel review ilmiah baru (bukan prioritas), serta hasil kajian di bidang Akuntansi.

Dinasti Accounting Review (DAR) from Volume 1 Number 1 of 2023 to Volume 5 Number 2 of 2027 Accredited Sinta Rank 4 according to accreditation Number: 156/C/C3/KPT/2026, since April 07th, 2026.

Dinasti Accounting Review (DAR) is managed and published by Dinasti Research under the auspices of Yayasan Dharma Indonesia Tercinta (DINASTI) and Universitas Winaya Mukti (UNWIM) Bandung. published four times a year every July, October, January and April. DAR is a peer-reviewed journal that publishes scientific articles in the field of Accounting. Articles published in DAR include original scientific research results (top priority), new scientific review articles (not priority), as well as results of studies in the field of Accounting.

The copyright for Dinasti Accounting Review (DAR) is registered with the Directorate General of Intellectual Property (DJKI) of the Ministry of Law of the Republic of Indonesia.

Current Issue

Vol. 4 No. 2 (2026): Dinasti Accounting Review (September - October 2026)

Penulis pada edisi Vol. 4 No. 2 September–Oktober 2026 berasal dari 10 institusi perguruan tinggi di 2 negara, yaitu Indonesia dan Timor-Leste, dengan rincian sebagai berikut:

Indonesia:

Jawa – 4 kampus: Universitas Narotama (Surabaya, Jawa Timur), Universitas Trilogi (Jakarta), Universitas Islam As-Syafi’iyah (Jakarta), dan Universitas Winaya Mukti (Bandung, Jawa Barat).

Sumatera – 4 kampus: Universitas Andalas (Padang, Sumatera Barat), Universitas Adiwangsa Jambi (Jambi), Universitas Jambi (Jambi), dan Universitas Batanghari (Jambi).

Nusa Tenggara – 1 kampus: Politeknik Negeri Kupang (Kupang, Nusa Tenggara Timur).

Timor-Leste – 1 institusi: Universidade Oriental Timor Lorosa'e (UNITAL) (Dili, Timor-Leste).

Published: 2026-09-06

Articles

Postponement of Article 22 Income Tax Collection by Marketplaces: MSME Protection or a Lost Opportunity for State Revenue?

Muhamad Wisnu Kusumawiguna, Habib Adjie

235-245
- FULL ARTICLE PDF
Pengaruh Financial Digital Literasi dan Pengelolaan Keuangan terhadap Kinerja Keuangan UMKM Binaan Bank Indonesia Sumatera Barat: Budaya Organisasi sebagai Mediasi

Didi Aswadi, Rida Rahim, Fajri Adrianto

246-258
- FULL ARTICLE PDF
Factors Influencing “Antam gold bullion” Investment Decision Among Gen Z in Jakarta with Financial Behavior as a Moderating Variable

Nurhidayati Dwiningsih, Nazuwa Rizki Amalia

259-268
- FULL ARTICLE PDF
Pengaruh Likuiditas, Leverage, Dan Profitabilitas Terhadap Tax Avoidance Dengan Kurs Dolar Amerika Serikat Sebagai Variabel Moderasi

S Pentanurbowo, Sunaryo, Euis Bandawaty

269-277
- FULL ARTICLE PDF
TAM Model for Using Accounting Information Systems in the Bale by BTN Mobile Banking Application on Generation Z Students at the Faculty of Economics and Business Winaya Mukti University

Annisa Fitri Anggraeni, Dani Ramdani

278-286
- FULL ARTICLE PDF
E-Reporting Usage Model Based on the Technology Acceptance Model (TAM) at the Badan Penanggulangan Bencana Daerah Kota Cimahi

Annnisa Fitri Anggraeni Anggraeni, Aam Salamah

287-295
- FULL ARTICLE PDF
Penerapan Green Accounting dan Kinerja Lingkungan terhadap Kinerja Keuangan dengan Ukuran Perusahaan Sebagai Variabel Moderasi

Aditya Pradana, Rian Fitra Apriandi, Aulia Beatrice Brilliant

296-308
- FULL ARTICLE PDF
The Role of Triple Bottom Line Accounting in The Sustainability of Local Community-Based MSMEs in East Nusa Tenggara

Jennie Sarlota Sir, Selfesina Samadara, Zainudin Adang Djaha

309-321
- FULL ARTICLE PDF
Social Accounting as Digital Accounting Adaptation in Enhancing Gen Z's Digital Literacy and Competence for SMEs in Kupang City

Wizaldy Fabiano Hilnicputro, Fransiskus Marlon Reu

322-328
- FULL ARTICLE PDF
Digital Transformation of Accounting in MSMEs in Timor-Leste: The Role of Accounting Technology Adoption and Organizational Readiness in Improving Financial Management Effectiveness

Casimiro Soares, Julio Matins Maya, Arlindo do Ceu Fatima, Andri Yandi, Yumna Syaza Kani Putri

329-340
- FULL ARTICLE PDF

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Dinasti Accounting Review

About the Journal

Current Issue

Articles

Postponement of Article 22 Income Tax Collection by Marketplaces: MSME Protection or a Lost Opportunity for State Revenue?

Pengaruh Financial Digital Literasi dan Pengelolaan Keuangan terhadap Kinerja Keuangan UMKM Binaan Bank Indonesia Sumatera Barat: Budaya Organisasi sebagai Mediasi

Factors Influencing “Antam gold bullion” Investment Decision Among Gen Z in Jakarta with Financial Behavior as a Moderating Variable

Pengaruh Likuiditas, Leverage, Dan Profitabilitas Terhadap Tax Avoidance Dengan Kurs Dolar Amerika Serikat Sebagai Variabel Moderasi

TAM Model for Using Accounting Information Systems in the Bale by BTN Mobile Banking Application on Generation Z Students at the Faculty of Economics and Business Winaya Mukti University

E-Reporting Usage Model Based on the Technology Acceptance Model (TAM) at the Badan Penanggulangan Bencana Daerah Kota Cimahi

Penerapan Green Accounting dan Kinerja Lingkungan terhadap Kinerja Keuangan dengan Ukuran Perusahaan Sebagai Variabel Moderasi

The Role of Triple Bottom Line Accounting in The Sustainability of Local Community-Based MSMEs in East Nusa Tenggara

Social Accounting as Digital Accounting Adaptation in Enhancing Gen Z's Digital Literacy and Competence for SMEs in Kupang City

Digital Transformation of Accounting in MSMEs in Timor-Leste: The Role of Accounting Technology Adoption and Organizational Readiness in Improving Financial Management Effectiveness

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