Vol. 4 No. 1 (2026): Jurnal Akuntansi Publik Nusantara (JURALINUS), January-June 2026

Jurnal Akuntansi Publik Nusantara (JURALINUS) is a journal that publishes research articles on Public Sector accounting across various research topics, including government policy accounting, government tax accounting, government audit accounting, budgeting, and other unrecorded topics.

This issue consists of 5 articles authored by 18 scholars affiliated with at least 3 institutions across 2 countries, including:

Universitas Airlangga (Indonesia), Sekolah Tinggi Ilmu Ekonomi Enam-Enam Kendari (Indonesia), Universitas Mahasaraswati Denpasar (Indonesia), Dili Institute of Technology, Dili(Timor-Leste).

DOI: https://doi.org/10.61754/juralinus.v4i1

Published: 2026-06-30

Full Issue

JURALINUS 2026 4(1)

Articles

Real Commitment or Symbolic Legitimacy? Mattessich's Critique of the Deposit-on-Call Scheme

Yayuk Ari Priyani, Sri Iswati

1-14
- JURALINUS 2026 4(1) 01-14
- Plagiarism Check Result
DOI: https://doi.org/10.61754/juralinus.v4i1.204
Analysis of the Effectiveness and Efficiency of Village Fund Budgeting for the Maintenance of Farm Roads: A Case Study of Anugrah Village, Lantari Jaya District, Bombana Regency

Nita Hansita, Novi Kristiani Saputri, Muh. Nur, Yusuf Jaya Saputra, Supriyadi, Reyhan Dzikriansyah Suanrno dzikriansyah

15-22
- JURALINUS 2026 4(1) 15-22
- Plagiarism Check Result
DOI: https://doi.org/10.61754/juralinus.v4i1.206
Implementation of Village Asset Planning and Maintenance Based on the Regulation of the Minister of Home Affairs of the Republic of Indonesia No. 1 of 2016: A Case Study of Kota Bangun Village, Ranomeeto District, South Konawe Regency

Arti Afriliani, Muh. Nur, Yusuf Jaya Saputra, Reyhan Dzikriansyah Sunarno

23-33
- JURALINUS 2026 4(1) 23-33
- Plagiarism Check Result
DOI: https://doi.org/10.61754/juralinus.v4i1.210
Analysis of Village Asset Management Based on Regulation of the Minister of Home Affairs Number 1 of 2016 (A Case Study at Lerepako Village, South Konawe Regency)

Azzahra Niikmatul Ilmi, Dewi Suci Muthiara Rachman, Abdul Azis Muthalib, Yusuf Jaya Saputra, Reyhan Dzikriansyah Suanrno

34-50
- JURALINUS 2026 4(1) 34-50
- Plagiarism Check Result
DOI: https://doi.org/10.61754/juralinus.v4i1.208
Mengungkap Akar Fraud: Peran Internal Control, Ketaatan Akuntansi, Skema Imbalan, Ketimpangan Informasi dan Etika Manajerial

Ni Nyoman Ayu Suryandari, Sisilia Kartini

51-62
- JURALINUS 2026 4(1) 51-62
- Plagiarism Check Result
DOI: https://doi.org/10.61754/juralinus.v4i1.176

Vol. 4 No. 1 (2026): Jurnal Akuntansi Publik Nusantara (JURALINUS), January-June 2026

Full Issue

Articles

Real Commitment or Symbolic Legitimacy? Mattessich's Critique of the Deposit-on-Call Scheme

Analysis of the Effectiveness and Efficiency of Village Fund Budgeting for the Maintenance of Farm Roads: A Case Study of Anugrah Village, Lantari Jaya District, Bombana Regency

Implementation of Village Asset Planning and Maintenance Based on the Regulation of the Minister of Home Affairs of the Republic of Indonesia No. 1 of 2016: A Case Study of Kota Bangun Village, Ranomeeto District, South Konawe Regency

Analysis of Village Asset Management Based on Regulation of the Minister of Home Affairs Number 1 of 2016 (A Case Study at Lerepako Village, South Konawe Regency)

Mengungkap Akar Fraud: Peran Internal Control, Ketaatan Akuntansi, Skema Imbalan, Ketimpangan Informasi dan Etika Manajerial

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