{"id":196,"date":"2022-11-12T11:02:52","date_gmt":"2022-11-12T11:02:52","guid":{"rendered":"http:\/\/jurnal-pkn.test\/?page_id=196"},"modified":"2024-02-15T10:57:36","modified_gmt":"2024-02-15T03:57:36","slug":"home_draft","status":"publish","type":"page","link":"https:\/\/jurnal.pknstan.ac.id\/home\/","title":{"rendered":"home_draft"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"196\" class=\"elementor elementor-196\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b728f9d e-con-boxed e-con\" data-id=\"b728f9d\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;sticky&quot;:&quot;top&quot;,&quot;content_width&quot;:&quot;boxed&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_offset&quot;:0,&quot;sticky_effects_offset&quot;:0}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-37098a7 elementor-widget elementor-widget-shortcode\" data-id=\"37098a7\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-shortcode\">\n\t\t\t\t<form action=\"\" method=\"post\" class=\"searchandfilter\">\n\t\t\t\t\t<div><ul><li><select  name='ofcategory' id='ofcategory' class='postform'>\n\t<option value='0' selected='selected'>All Categories<\/option>\n\t<option class=\"level-0\" value=\"4\">All journal<\/option>\n\t<option class=\"level-0\" value=\"36\">BASE<\/option>\n\t<option class=\"level-0\" value=\"35\">Crossref<\/option>\n\t<option class=\"level-0\" value=\"39\">Dimension<\/option>\n\t<option class=\"level-0\" value=\"38\">Garuda<\/option>\n\t<option class=\"level-0\" value=\"34\">Google Scholar<\/option>\n\t<option class=\"level-0\" value=\"40\">ISSN<\/option>\n\t<option class=\"level-0\" value=\"37\">Onesearch<\/option>\n\t<option class=\"level-0\" 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value=\"Submit\"><\/li><\/ul><\/div><\/form><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2bf4baf e-con-full e-con\" data-id=\"2bf4baf\" data-element_type=\"container\" id=\"list-journal\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-872ad1a elementor-posts--thumbnail-top elementor-grid-3 elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-widget elementor-widget-posts\" data-id=\"872ad1a\" data-element_type=\"widget\" id=\"list-journal\" 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data-settings=\"{&quot;current_page&quot;:1,&quot;max_num_pages&quot;:1,&quot;load_method&quot;:&quot;&quot;,&quot;widget_id&quot;:&quot;872ad1a&quot;,&quot;post_id&quot;:196,&quot;theme_id&quot;:196,&quot;change_url&quot;:false,&quot;reinit_js&quot;:false}\">\n      \t\t<article id=\"post-1454\" class=\"elementor-post elementor-grid-item ecs-post-loop post-1454 post type-post status-publish format-standard has-post-thumbnail hentry category-journal\">\n\t\t\t\t<div data-elementor-type=\"loop\" data-elementor-id=\"1204\" class=\"elementor elementor-1204 post-1454 post type-post status-publish format-standard has-post-thumbnail hentry category-journal\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9527741 e-con-full e-con\" data-id=\"9527741\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-0cc96a3 e-con-full e-con\" data-id=\"0cc96a3\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-da0a404 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"da0a404\" data-element_type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.12.1 - 02-04-2023 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"700\" height=\"300\" src=\"https:\/\/jurnal.pknstan.ac.id\/home\/wp-content\/uploads\/2023\/07\/ipsar-banner.png\" class=\"attachment-tp-image-grid size-tp-image-grid wp-image-1466\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cae424b e-con-boxed e-con\" data-id=\"cae424b\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2ab1268 elementor-widget elementor-widget-spacer\" data-id=\"2ab1268\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.12.1 - 02-04-2023 *\/\n.elementor-column .elementor-spacer-inner{height:var(--spacer-size)}.e-con{--container-widget-width:100%}.e-con-inner>.elementor-widget-spacer,.e-con>.elementor-widget-spacer{width:var(--container-widget-width,var(--spacer-size));--align-self:var(--container-widget-align-self,initial);--flex-shrink:0}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container,.e-con-inner>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer,.e-con>.elementor-widget-spacer>.elementor-widget-container,.e-con>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer{height:100%}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer>.elementor-spacer-inner,.e-con>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer>.elementor-spacer-inner{height:var(--container-widget-height,var(--spacer-size))}<\/style>\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-08ad0e2 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"08ad0e2\" data-element_type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.12.1 - 02-04-2023 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h1 class=\"elementor-heading-title elementor-size-default\">International Public Sector Accounting Review (IPSAR)<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b7262d elementor-widget elementor-widget-spacer\" data-id=\"2b7262d\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dbeca53 elementor-align-left elementor-widget elementor-widget-post-info\" data-id=\"dbeca53\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<link rel=\"stylesheet\" href=\"https:\/\/jurnal.pknstan.ac.id\/home\/wp-content\/plugins\/elementor\/assets\/css\/widget-icon-list.min.css\"><link rel=\"stylesheet\" href=\"https:\/\/jurnal.pknstan.ac.id\/home\/wp-content\/plugins\/elementor-pro\/assets\/css\/widget-theme-elements.min.css\">\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tEditor in chief\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1fec7e7 elementor-widget elementor-widget-post-info\" data-id=\"1fec7e7\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5\">\n\t\t\t\t\t\t<a href=\"https:\/\/scholar.google.com\/citations?user=M3mkkjsAAAAJ&#038;hl=en\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tAsqolani\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76a8e4c elementor-widget elementor-widget-spacer\" data-id=\"76a8e4c\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14d037b elementor-align-left elementor-widget elementor-widget-post-info\" data-id=\"14d037b\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tISSN\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c2cfbf0 elementor-widget elementor-widget-spacer\" data-id=\"c2cfbf0\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e596c6d elementor-align-left elementor-widget elementor-widget-post-info\" data-id=\"e596c6d\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tPeriode terbit\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c722e5c elementor-widget elementor-widget-post-info\" data-id=\"c722e5c\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tApril\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-b3191eb elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t, Oktober\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eabff8a elementor-widget elementor-widget-spacer\" data-id=\"eabff8a\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e253f71 elementor-align-left elementor-widget elementor-widget-post-info\" data-id=\"e253f71\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tSubject area\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9342cd2 elementor-widget elementor-widget-post-info\" data-id=\"9342cd2\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tAkuntansi Sektor Publik, Keuangan Negara\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c209672 elementor-widget elementor-widget-spacer\" data-id=\"c209672\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style>#post-1454 .elementor-1204 .elementor-element.elementor-element-12d6169 .theplus-accordion-wrapper .theplus-accordion-item .plus-accordion-header.active{border-color: #0066b2;}<\/style>\t\t<div class=\"elementor-element elementor-element-12d6169 elementor-widget elementor-widget-tp-accordion\" data-id=\"12d6169\" data-element_type=\"widget\" data-widget_type=\"tp-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"theplus-accordion-wrapper elementor-accordion   \" id=\"accordion69d79c2b4120c\" data-accordion-id=\"accordion69d79c2b4120c\" data-connection=\"\" data-accordion-type=\"accordion\"    role=\"tablist\" > \r\n\t\t\r\n\t\t\t\t\t\t<div class=\"theplus-accordion-item\" >\r\n\t\t\t\t\t<div id=\"elementor-tab-title-1971\" class=\"elementor-tab-title plus-accordion-header 0 text-left \" tabindex=\"1971\" data-tab=\"1\" role=\"tab\" aria-controls=\"elementor-tab-content-1971\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"accordion-icon-prefix \"><span class=\"plus-icon-accordion\"><i aria-hidden=\"true\" class=\"fas fa-play-circle\"><\/i><\/span><\/span> \t\t\t\t\t\t\r\n\t\t\t\t\t\t <span style=\"width:100%\">Description<\/span>\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\"><i class=\"elementor-accordion-icon-closed fa fa-angle-down\"><\/i><i class=\"elementor-accordion-icon-opened fa fa-angle-up\"><\/i><\/span>\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-content-1971\" class=\"elementor-tab-content elementor-clearfix plus-accordion-content 0 \" data-tab=\"1\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1971\">\r\n\t\t\t\t\t\t\t<div class=\"plus-content-editor\" ><p><span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;IPSAR: International Public Sector Accounting Review is a peer reviewed journal published twice a year (April and October) by the Diploma IV Study Program in Public Sector Accounting, State Finance Polytechnic PKN STAN. The IPSAR contains articles focusing on theoretical, empirical, and practical research that has a high impact on the field of public accounting especially in the field of state finance. The scope of this journal includes but is not limited to Public Sector Accounting, Auditing, Fiscal Policy, Taxation and Customs, Budget, Government Accounting, Accounting Standards, Central and Regional Finance, Public Policy, Fiscal Decentralization, and other Themes related to State Accounting and Finance.&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:961,&quot;3&quot;:{&quot;1&quot;:0},&quot;9&quot;:0,&quot;10&quot;:0,&quot;11&quot;:4,&quot;12&quot;:0}\">IPSAR: International Public Sector Accounting Review is a peer reviewed journal published twice a year (April and October) by the Diploma IV Study Program in Public Sector Accounting, State Finance Polytechnic PKN STAN. The IPSAR contains articles focusing on theoretical, empirical, and practical research that has a high impact on the field of public accounting especially in the field of state finance. The scope of this journal includes but is not limited to Public Sector Accounting, Auditing, Fiscal Policy, Taxation and Customs, Budget, Government Accounting, Accounting Standards, Central and Regional Finance, Public Policy, Fiscal Decentralization, and other Themes related to State Accounting and Finance.<\/span><\/p>\n<\/div>\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t<\/div> \r\n\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"theplus-accordion-item\" >\r\n\t\t\t\t\t<div id=\"elementor-tab-title-1972\" class=\"elementor-tab-title plus-accordion-header 0 text-left \" tabindex=\"1972\" data-tab=\"2\" role=\"tab\" aria-controls=\"elementor-tab-content-1972\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t <span style=\"width:100%\">Focus and Scope<\/span>\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\"><i class=\"elementor-accordion-icon-closed fa fa-angle-down\"><\/i><i class=\"elementor-accordion-icon-opened fa fa-angle-up\"><\/i><\/span>\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-content-1972\" class=\"elementor-tab-content elementor-clearfix plus-accordion-content 0 \" data-tab=\"2\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1972\">\r\n\t\t\t\t\t\t\t<div class=\"plus-content-editor\" >Akuntansi Sektor Publik, Audit, Kebijakan Fiskal, Perpajakan dan Bea Cukai, Anggaran, Akuntansi Pemerintah, Standar Akuntansi, Keuangan Pusat dan Daerah, Kebijakan Publik, Desentralisasi Fiskal, dan Tema lain terkait Akuntansi dan Keuangan Negara.<\/div>\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t<\/div> \r\n\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"theplus-accordion-item\" >\r\n\t\t\t\t\t<div id=\"elementor-tab-title-1973\" class=\"elementor-tab-title plus-accordion-header 0 text-left \" tabindex=\"1973\" data-tab=\"3\" role=\"tab\" aria-controls=\"elementor-tab-content-1973\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t <span style=\"width:100%\">Status and Indexing<\/span>\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\"><i class=\"elementor-accordion-icon-closed fa fa-angle-down\"><\/i><i class=\"elementor-accordion-icon-opened fa fa-angle-up\"><\/i><\/span>\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-content-1973\" class=\"elementor-tab-content elementor-clearfix plus-accordion-content 0 \" data-tab=\"3\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1973\">\r\n\t\t\t\t\t\t\t<div class=\"plus-content-editor\" >\t\t<div data-elementor-type=\"single-post\" data-elementor-id=\"611\" class=\"elementor elementor-611 post-1454 post type-post status-publish format-standard has-post-thumbnail hentry category-journal\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4c36203 e-con-boxed e-con\" data-id=\"4c36203\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c5509cb elementor-widget elementor-widget-post-info\" data-id=\"c5509cb\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-215badd\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t1. Google Scholar\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<\/div>\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t<\/div> \r\n\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t\t<\/div> \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81c062a elementor-widget elementor-widget-spacer\" data-id=\"81c062a\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a933d7c elementor-widget elementor-widget-tp-advanced-buttons\" data-id=\"a933d7c\" data-element_type=\"widget\" data-widget_type=\"tp-advanced-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"pt-plus-adv-button-wrapper \" ><div id=\"advbutton69d79c2b4634d\" class=\"pt_plus_adv_button  ab-cta  tp_cta_st_12   \" ><a href=\"https:\/\/jurnal.pknstan.ac.id\/index.php\/ipsar\" class=\"adv-button-link-wrap \" role=\"button\"><span>Visit Journal<\/span><\/a><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article id=\"post-127\" class=\"elementor-post elementor-grid-item ecs-post-loop post-127 post type-post status-publish format-standard has-post-thumbnail hentry category-google-scholar category-issn category-sinta tag-akuntansi tag-auditing\">\n\t\t\t\t<div data-elementor-type=\"loop\" data-elementor-id=\"1204\" class=\"elementor elementor-1204 post-127 post type-post status-publish format-standard has-post-thumbnail hentry category-google-scholar category-issn category-sinta tag-akuntansi tag-auditing\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9527741 e-con-full e-con\" data-id=\"9527741\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-0cc96a3 e-con-full e-con\" data-id=\"0cc96a3\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-da0a404 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"da0a404\" data-element_type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"700\" height=\"300\" src=\"https:\/\/jurnal.pknstan.ac.id\/home\/wp-content\/uploads\/2022\/11\/substansi-banner.png\" class=\"attachment-tp-image-grid size-tp-image-grid wp-image-128\" alt=\"\" loading=\"lazy\" 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elementor-element-08ad0e2 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"08ad0e2\" data-element_type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Substansi<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b7262d elementor-widget elementor-widget-spacer\" data-id=\"2b7262d\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dbeca53 elementor-align-left elementor-widget elementor-widget-post-info\" data-id=\"dbeca53\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tEditor in chief\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1fec7e7 elementor-widget elementor-widget-post-info\" data-id=\"1fec7e7\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5\">\n\t\t\t\t\t\t<a href=\"https:\/\/scholar.google.co.id\/citations?user=jW2qPFgAAAAJ&#038;hl=en\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tHari Sugiyanto\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76a8e4c elementor-widget elementor-widget-spacer\" data-id=\"76a8e4c\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14d037b elementor-align-left elementor-widget elementor-widget-post-info\" data-id=\"14d037b\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tISSN\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c29b648 elementor-widget elementor-widget-post-info\" data-id=\"c29b648\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t<a href=\"http:\/\/u.lipi.go.id\/1522987549\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t2620-9853 (Online)\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-0e0ccc5 elementor-inline-item\">\n\t\t\t\t\t\t<a href=\"http:\/\/u.lipi.go.id\/1500870936\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t2598-0106 (Print)\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c2cfbf0 elementor-widget elementor-widget-spacer\" data-id=\"c2cfbf0\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e596c6d elementor-align-left elementor-widget elementor-widget-post-info\" data-id=\"e596c6d\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tPeriode terbit\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c722e5c elementor-widget elementor-widget-post-info\" data-id=\"c722e5c\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tJuni\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-b3191eb elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t, Desember\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eabff8a elementor-widget elementor-widget-spacer\" data-id=\"eabff8a\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e253f71 elementor-align-left elementor-widget elementor-widget-post-info\" data-id=\"e253f71\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tSubject area\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9342cd2 elementor-widget elementor-widget-post-info\" data-id=\"9342cd2\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tAkuntansi, Auditing\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c209672 elementor-widget elementor-widget-spacer\" data-id=\"c209672\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style>#post-127 .elementor-1204 .elementor-element.elementor-element-12d6169 .theplus-accordion-wrapper .theplus-accordion-item .plus-accordion-header.active{border-color: #0066b2;}<\/style>\t\t<div class=\"elementor-element elementor-element-12d6169 elementor-widget elementor-widget-tp-accordion\" data-id=\"12d6169\" data-element_type=\"widget\" data-widget_type=\"tp-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"theplus-accordion-wrapper elementor-accordion   \" id=\"accordion69d79c2b5390b\" data-accordion-id=\"accordion69d79c2b5390b\" data-connection=\"\" data-accordion-type=\"accordion\"    role=\"tablist\" > \r\n\t\t\r\n\t\t\t\t\t\t<div class=\"theplus-accordion-item\" >\r\n\t\t\t\t\t<div id=\"elementor-tab-title-1971\" class=\"elementor-tab-title plus-accordion-header 0 text-left \" tabindex=\"1971\" data-tab=\"1\" role=\"tab\" aria-controls=\"elementor-tab-content-1971\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"accordion-icon-prefix \"><span class=\"plus-icon-accordion\"><i aria-hidden=\"true\" class=\"fas fa-play-circle\"><\/i><\/span><\/span> \t\t\t\t\t\t\r\n\t\t\t\t\t\t <span style=\"width:100%\">Description<\/span>\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\"><i class=\"elementor-accordion-icon-closed fa fa-angle-down\"><\/i><i class=\"elementor-accordion-icon-opened fa fa-angle-up\"><\/i><\/span>\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-content-1971\" class=\"elementor-tab-content elementor-clearfix plus-accordion-content 0 \" data-tab=\"1\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1971\">\r\n\t\t\t\t\t\t\t<div class=\"plus-content-editor\" ><p><span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;SUBSTANSI: Sumber Artikel Akuntansi, Auditing, dan Keuangan Vokasi. merupakan jurnal yang mengupas artikel berkaitan dengan topik seputar Akuntansi, Auditing, dan Keuangan Vokasi. Salah satu keunikan jurnal ini adalah memublikasikan kajian ilmiah yang lebih bersifat terapan (applied science) di area akuntansi, auditing, dan keuangan vokasi.&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:1021,&quot;3&quot;:{&quot;1&quot;:0},&quot;5&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;6&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;7&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;8&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;9&quot;:0,&quot;10&quot;:0,&quot;11&quot;:4,&quot;12&quot;:0}\">SUBSTANSI: Sumber Artikel Akuntansi, Auditing, dan Keuangan Vokasi. merupakan jurnal yang mengupas artikel berkaitan dengan topik seputar Akuntansi, Auditing, dan Keuangan Vokasi. Salah satu keunikan jurnal ini adalah memublikasikan kajian ilmiah yang lebih bersifat terapan (applied science) di area akuntansi, auditing, dan keuangan vokasi.<\/span><\/p>\n<\/div>\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t<\/div> \r\n\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"theplus-accordion-item\" >\r\n\t\t\t\t\t<div id=\"elementor-tab-title-1972\" class=\"elementor-tab-title plus-accordion-header 0 text-left \" tabindex=\"1972\" data-tab=\"2\" role=\"tab\" aria-controls=\"elementor-tab-content-1972\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t <span style=\"width:100%\">Focus and Scope<\/span>\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\"><i class=\"elementor-accordion-icon-closed fa fa-angle-down\"><\/i><i class=\"elementor-accordion-icon-opened fa fa-angle-up\"><\/i><\/span>\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-content-1972\" class=\"elementor-tab-content elementor-clearfix plus-accordion-content 0 \" data-tab=\"2\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1972\">\r\n\t\t\t\t\t\t\t<div class=\"plus-content-editor\" >Akuntansi, Audit, Keuangan Vokasi<\/div>\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t<\/div> \r\n\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"theplus-accordion-item\" >\r\n\t\t\t\t\t<div id=\"elementor-tab-title-1973\" class=\"elementor-tab-title plus-accordion-header 0 text-left \" tabindex=\"1973\" data-tab=\"3\" role=\"tab\" aria-controls=\"elementor-tab-content-1973\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t <span style=\"width:100%\">Status and Indexing<\/span>\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\"><i class=\"elementor-accordion-icon-closed fa fa-angle-down\"><\/i><i class=\"elementor-accordion-icon-opened fa fa-angle-up\"><\/i><\/span>\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-content-1973\" class=\"elementor-tab-content elementor-clearfix plus-accordion-content 0 \" data-tab=\"3\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1973\">\r\n\t\t\t\t\t\t\t<div class=\"plus-content-editor\" >\t\t<div data-elementor-type=\"single-post\" data-elementor-id=\"611\" class=\"elementor elementor-611 post-127 post type-post status-publish format-standard has-post-thumbnail hentry category-google-scholar category-issn category-sinta tag-akuntansi tag-auditing\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4c36203 e-con-boxed e-con\" data-id=\"4c36203\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c5509cb elementor-widget elementor-widget-post-info\" data-id=\"c5509cb\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-215badd\">\n\t\t\t\t\t\t<a href=\"http:\/\/sinta2.ristekdikti.go.id\/journals\/detail?id=4724\" target=\"_blank\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t1. Sinta S4\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-cb1c88c\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.neliti.com\/journals\/substansi\" target=\"_blank\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t2. Neliti\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-1f1e2ff\">\n\t\t\t\t\t\t<a href=\"https:\/\/scholar.google.co.id\/citations?user=jW2qPFgAAAAJ&#038;hl=en\" target=\"_blank\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t3. Google Scholar\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<\/div>\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t<\/div> \r\n\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t\t<\/div> \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81c062a elementor-widget elementor-widget-spacer\" data-id=\"81c062a\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a933d7c elementor-widget elementor-widget-tp-advanced-buttons\" data-id=\"a933d7c\" data-element_type=\"widget\" data-widget_type=\"tp-advanced-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"pt-plus-adv-button-wrapper \" ><div id=\"advbutton69d79c2b57a4b\" class=\"pt_plus_adv_button  ab-cta  tp_cta_st_12   \" ><a href=\"https:\/\/jurnal.pknstan.ac.id\/index.php\/SUBS\" class=\"adv-button-link-wrap \" role=\"button\"><span>Visit Journal<\/span><\/a><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article id=\"post-15\" class=\"elementor-post elementor-grid-item ecs-post-loop post-15 post type-post status-publish format-standard has-post-thumbnail hentry category-crossref category-garuda category-google-scholar category-issn tag-keuangan-negara\">\n\t\t\t\t<div data-elementor-type=\"loop\" data-elementor-id=\"1204\" class=\"elementor elementor-1204 post-15 post type-post status-publish format-standard has-post-thumbnail hentry category-crossref category-garuda category-google-scholar category-issn tag-keuangan-negara\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9527741 e-con-full e-con\" data-id=\"9527741\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-0cc96a3 e-con-full e-con\" data-id=\"0cc96a3\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-da0a404 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"da0a404\" data-element_type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"700\" height=\"300\" src=\"https:\/\/jurnal.pknstan.ac.id\/home\/wp-content\/uploads\/2022\/11\/jmkp-banner-700x300.png\" class=\"attachment-tp-image-grid size-tp-image-grid wp-image-58\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cae424b e-con-boxed e-con\" data-id=\"cae424b\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2ab1268 elementor-widget elementor-widget-spacer\" data-id=\"2ab1268\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-08ad0e2 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"08ad0e2\" data-element_type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Jurnal Manajemen Keuangan Publik<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b7262d elementor-widget elementor-widget-spacer\" data-id=\"2b7262d\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dbeca53 elementor-align-left elementor-widget elementor-widget-post-info\" data-id=\"dbeca53\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tEditor in chief\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1fec7e7 elementor-widget elementor-widget-post-info\" data-id=\"1fec7e7\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5\">\n\t\t\t\t\t\t<a href=\"https:\/\/scholar.google.com\/citations?user=pRmEv2IAAAAJ\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tRido Parulian Panjaitan\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76a8e4c elementor-widget elementor-widget-spacer\" data-id=\"76a8e4c\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14d037b elementor-align-left elementor-widget elementor-widget-post-info\" data-id=\"14d037b\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tISSN\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c29b648 elementor-widget elementor-widget-post-info\" data-id=\"c29b648\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t2581-1207 (Online)\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c2cfbf0 elementor-widget elementor-widget-spacer\" data-id=\"c2cfbf0\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e596c6d elementor-align-left elementor-widget elementor-widget-post-info\" data-id=\"e596c6d\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tPeriode terbit\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c722e5c elementor-widget elementor-widget-post-info\" data-id=\"c722e5c\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tJuni\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-b3191eb elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t, Desember\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eabff8a elementor-widget elementor-widget-spacer\" data-id=\"eabff8a\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e253f71 elementor-align-left elementor-widget elementor-widget-post-info\" data-id=\"e253f71\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tSubject area\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9342cd2 elementor-widget elementor-widget-post-info\" data-id=\"9342cd2\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tKeuangan Negara\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c209672 elementor-widget elementor-widget-spacer\" data-id=\"c209672\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style>#post-15 .elementor-1204 .elementor-element.elementor-element-12d6169 .theplus-accordion-wrapper .theplus-accordion-item .plus-accordion-header.active{border-color: #0066b2;}<\/style>\t\t<div class=\"elementor-element elementor-element-12d6169 elementor-widget elementor-widget-tp-accordion\" data-id=\"12d6169\" data-element_type=\"widget\" data-widget_type=\"tp-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"theplus-accordion-wrapper elementor-accordion   \" id=\"accordion69d79c2b64e0f\" data-accordion-id=\"accordion69d79c2b64e0f\" data-connection=\"\" data-accordion-type=\"accordion\"    role=\"tablist\" > \r\n\t\t\r\n\t\t\t\t\t\t<div class=\"theplus-accordion-item\" >\r\n\t\t\t\t\t<div id=\"elementor-tab-title-1971\" class=\"elementor-tab-title plus-accordion-header 0 text-left \" tabindex=\"1971\" data-tab=\"1\" role=\"tab\" aria-controls=\"elementor-tab-content-1971\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"accordion-icon-prefix \"><span class=\"plus-icon-accordion\"><i aria-hidden=\"true\" class=\"fas fa-play-circle\"><\/i><\/span><\/span> \t\t\t\t\t\t\r\n\t\t\t\t\t\t <span style=\"width:100%\">Description<\/span>\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\"><i class=\"elementor-accordion-icon-closed fa fa-angle-down\"><\/i><i class=\"elementor-accordion-icon-opened fa fa-angle-up\"><\/i><\/span>\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-content-1971\" class=\"elementor-tab-content elementor-clearfix plus-accordion-content 0 \" data-tab=\"1\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1971\">\r\n\t\t\t\t\t\t\t<div class=\"plus-content-editor\" ><p>Jurnal Manajemen Keuangan Publik (JMKP) E-ISSN: 2581-1207 is an online journal that published research manuscripts in public financial management. There is an Editorial Board policy to reject the poor manuscripts or manuscripts that are not followed by the Guidelines for Authors.<\/p>\n<p>JMKP published papers on specific topics or current issues in financial management. So the author will have published the paper themes that focus on :<br \/>\nRevenue and budget allocation;<br \/>\nPublic Expenditure Management ;<br \/>\nCash and Debt Management ;<br \/>\nAsset Management and Valuation;<br \/>\nFinancial Management Information System;<br \/>\nFiscal policy and decentralization;<br \/>\nGovernment Accounting.<\/p>\n<p>JMKP covered several research approaches, such as quantitative, qualitative, and mixed-method. The article does not contain plagiarism, and we do not receive article has been publishing in other journals before. All submitted manuscripts will be initially reviewed by editors and evaluated through the double-blind review process. This is to ensure the quality of the published manuscripts in the journal.<\/p>\n<\/div>\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t<\/div> \r\n\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"theplus-accordion-item\" >\r\n\t\t\t\t\t<div id=\"elementor-tab-title-1972\" class=\"elementor-tab-title plus-accordion-header 0 text-left \" tabindex=\"1972\" data-tab=\"2\" role=\"tab\" aria-controls=\"elementor-tab-content-1972\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t <span style=\"width:100%\">Focus and Scope<\/span>\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\"><i class=\"elementor-accordion-icon-closed fa fa-angle-down\"><\/i><i class=\"elementor-accordion-icon-opened fa fa-angle-up\"><\/i><\/span>\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-content-1972\" class=\"elementor-tab-content elementor-clearfix plus-accordion-content 0 \" data-tab=\"2\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1972\">\r\n\t\t\t\t\t\t\t<div class=\"plus-content-editor\" >&#8220;Revenue and Budget Allocation; Public Expenditure Management; Cash and Debt Management; Asset Management and Valuation; Financial Management Information System; Fiscal Policy and Decentralization; Government Accounting.&#8221;<\/div>\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t<\/div> \r\n\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"theplus-accordion-item\" >\r\n\t\t\t\t\t<div id=\"elementor-tab-title-1973\" class=\"elementor-tab-title plus-accordion-header 0 text-left \" tabindex=\"1973\" data-tab=\"3\" role=\"tab\" aria-controls=\"elementor-tab-content-1973\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t <span style=\"width:100%\">Status and Indexing<\/span>\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\"><i class=\"elementor-accordion-icon-closed fa fa-angle-down\"><\/i><i class=\"elementor-accordion-icon-opened fa fa-angle-up\"><\/i><\/span>\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-content-1973\" class=\"elementor-tab-content elementor-clearfix plus-accordion-content 0 \" data-tab=\"3\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1973\">\r\n\t\t\t\t\t\t\t<div class=\"plus-content-editor\" >\t\t<div data-elementor-type=\"single-post\" data-elementor-id=\"611\" class=\"elementor elementor-611 post-15 post type-post status-publish format-standard has-post-thumbnail hentry category-crossref category-garuda category-google-scholar category-issn tag-keuangan-negara\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4c36203 e-con-boxed e-con\" data-id=\"4c36203\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c5509cb elementor-widget elementor-widget-post-info\" data-id=\"c5509cb\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-215badd\">\n\t\t\t\t\t\t<a href=\"https:\/\/search.crossref.org\/?q=2581-1207&#038;from_ui=yes&#038;container-title=JURNAL+MANAJEMEN+KEUANGAN+PUBLIK\" target=\"_blank\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t1. Crossref\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-cb1c88c\">\n\t\t\t\t\t\t<a href=\"https:\/\/scholar.google.com\/citations?user=oAnNk-EAAAAJ&#038;hl=id\" target=\"_blank\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t2. Google Scholar\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-1f1e2ff\">\n\t\t\t\t\t\t<a href=\"https:\/\/garuda.kemdikbud.go.id\/journal\/view\/10425\" target=\"_blank\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t3. Garuda\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<\/div>\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t<\/div> \r\n\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t\t<\/div> \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81c062a elementor-widget elementor-widget-spacer\" data-id=\"81c062a\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a933d7c elementor-widget elementor-widget-tp-advanced-buttons\" data-id=\"a933d7c\" data-element_type=\"widget\" data-widget_type=\"tp-advanced-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"pt-plus-adv-button-wrapper \" ><div id=\"advbutton69d79c2b6909e\" class=\"pt_plus_adv_button  ab-cta  tp_cta_st_12   \" ><a href=\"https:\/\/jurnal.pknstan.ac.id\/index.php\/JMKP\/index\" class=\"adv-button-link-wrap \" role=\"button\"><span>Visit Journal<\/span><\/a><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article id=\"post-79\" class=\"elementor-post elementor-grid-item ecs-post-loop post-79 post type-post status-publish format-standard has-post-thumbnail hentry category-base category-crossref category-garuda category-google-scholar category-onesearch tag-akuntansi tag-auditing tag-keuangan-negara\">\n\t\t\t\t<div data-elementor-type=\"loop\" data-elementor-id=\"1204\" class=\"elementor elementor-1204 post-79 post type-post status-publish format-standard has-post-thumbnail hentry category-base category-crossref category-garuda category-google-scholar category-onesearch tag-akuntansi tag-auditing tag-keuangan-negara\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9527741 e-con-full e-con\" data-id=\"9527741\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-0cc96a3 e-con-full e-con\" data-id=\"0cc96a3\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-da0a404 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"da0a404\" data-element_type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"700\" height=\"300\" src=\"https:\/\/jurnal.pknstan.ac.id\/home\/wp-content\/uploads\/2022\/11\/jia-banner-700x300.png\" class=\"attachment-tp-image-grid size-tp-image-grid wp-image-808\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cae424b e-con-boxed e-con\" data-id=\"cae424b\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2ab1268 elementor-widget elementor-widget-spacer\" data-id=\"2ab1268\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-08ad0e2 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"08ad0e2\" data-element_type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Info Artha<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b7262d elementor-widget elementor-widget-spacer\" data-id=\"2b7262d\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dbeca53 elementor-align-left elementor-widget elementor-widget-post-info\" data-id=\"dbeca53\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tEditor in chief\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1fec7e7 elementor-widget elementor-widget-post-info\" data-id=\"1fec7e7\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tTeguh Warsito\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76a8e4c elementor-widget elementor-widget-spacer\" data-id=\"76a8e4c\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14d037b elementor-align-left elementor-widget elementor-widget-post-info\" data-id=\"14d037b\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tISSN\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c29b648 elementor-widget elementor-widget-post-info\" data-id=\"c29b648\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t<a href=\"http:\/\/issn.pdii.lipi.go.id\/issn.cgi?daftar&#038;1501056029&#038;1&#038;&#038;\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t2581-0839 (Online)\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-0e0ccc5 elementor-inline-item\">\n\t\t\t\t\t\t<a href=\"http:\/\/issn.pdii.lipi.go.id\/issn.cgi?daftar&#038;1180433751&#038;1&#038;&#038;\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t0852-6737 (Print)\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c2cfbf0 elementor-widget elementor-widget-spacer\" data-id=\"c2cfbf0\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e596c6d elementor-align-left elementor-widget elementor-widget-post-info\" data-id=\"e596c6d\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tPeriode terbit\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c722e5c elementor-widget elementor-widget-post-info\" data-id=\"c722e5c\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tJuli\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-b3191eb elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t, November\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eabff8a elementor-widget elementor-widget-spacer\" data-id=\"eabff8a\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e253f71 elementor-align-left elementor-widget elementor-widget-post-info\" data-id=\"e253f71\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tSubject area\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9342cd2 elementor-widget elementor-widget-post-info\" data-id=\"9342cd2\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tAkuntansi, Keuangan Negara, Auditing\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c209672 elementor-widget elementor-widget-spacer\" data-id=\"c209672\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style>#post-79 .elementor-1204 .elementor-element.elementor-element-12d6169 .theplus-accordion-wrapper .theplus-accordion-item .plus-accordion-header.active{border-color: #0066b2;}<\/style>\t\t<div class=\"elementor-element elementor-element-12d6169 elementor-widget elementor-widget-tp-accordion\" data-id=\"12d6169\" data-element_type=\"widget\" data-widget_type=\"tp-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"theplus-accordion-wrapper elementor-accordion   \" id=\"accordion69d79c2b7645d\" data-accordion-id=\"accordion69d79c2b7645d\" data-connection=\"\" data-accordion-type=\"accordion\"    role=\"tablist\" > \r\n\t\t\r\n\t\t\t\t\t\t<div class=\"theplus-accordion-item\" >\r\n\t\t\t\t\t<div id=\"elementor-tab-title-1971\" class=\"elementor-tab-title plus-accordion-header 0 text-left \" tabindex=\"1971\" data-tab=\"1\" role=\"tab\" aria-controls=\"elementor-tab-content-1971\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"accordion-icon-prefix \"><span class=\"plus-icon-accordion\"><i aria-hidden=\"true\" class=\"fas fa-play-circle\"><\/i><\/span><\/span> \t\t\t\t\t\t\r\n\t\t\t\t\t\t <span style=\"width:100%\">Description<\/span>\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\"><i class=\"elementor-accordion-icon-closed fa fa-angle-down\"><\/i><i class=\"elementor-accordion-icon-opened fa fa-angle-up\"><\/i><\/span>\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-content-1971\" class=\"elementor-tab-content elementor-clearfix plus-accordion-content 0 \" data-tab=\"1\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1971\">\r\n\t\t\t\t\t\t\t<div class=\"plus-content-editor\" ><p><span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;Jurnal Info Artha adalah jurnal ilmiah nasional yang dikelola oleh Unit Penerbitan PKN STAN\u00a0yang bertujuan untuk mengembangkan bidang ilmu Keuangan Negara dan Akuntansi Pemerintah.\u00a0Redaksi Jurnal Info Artha menerima naskah atau artikel ilmiah yang merupakan hasil penelitian di bidang ilmu Keuangan Negara dan Akuntansi Pemerintah dalam tinjauan berbagai keimuan (multidisiplin).Bidang Ilmu yang merupakan ruang lingkup Jurnal Info Artha adalah sebagai berikut: Akuntansi Pemerintah, Auditing, Tata Kelola Keuangan Negara, Akuntabilitas Keuangan Negara, Kebijakan dan Administrasi Publik, Hukum Keuangan Negara&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:1021,&quot;3&quot;:{&quot;1&quot;:0},&quot;5&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;6&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;7&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;8&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;9&quot;:0,&quot;10&quot;:0,&quot;11&quot;:4,&quot;12&quot;:0}\">Jurnal Info Artha adalah jurnal ilmiah nasional yang dikelola oleh Unit Penerbitan PKN STAN\u00a0yang bertujuan untuk mengembangkan bidang ilmu Keuangan Negara dan Akuntansi Pemerintah.\u00a0Redaksi Jurnal Info Artha menerima naskah atau artikel ilmiah yang merupakan hasil penelitian di bidang ilmu Keuangan Negara dan Akuntansi Pemerintah dalam tinjauan berbagai keimuan (multidisiplin).Bidang Ilmu yang merupakan ruang lingkup Jurnal Info Artha adalah sebagai berikut: Akuntansi Pemerintah, Auditing, Tata Kelola Keuangan Negara, Akuntabilitas Keuangan Negara, Kebijakan dan Administrasi Publik, Hukum Keuangan Negara<\/span><\/p>\n<\/div>\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t<\/div> \r\n\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"theplus-accordion-item\" >\r\n\t\t\t\t\t<div id=\"elementor-tab-title-1972\" class=\"elementor-tab-title plus-accordion-header 0 text-left \" tabindex=\"1972\" data-tab=\"2\" role=\"tab\" aria-controls=\"elementor-tab-content-1972\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t <span style=\"width:100%\">Focus and Scope<\/span>\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\"><i class=\"elementor-accordion-icon-closed fa fa-angle-down\"><\/i><i class=\"elementor-accordion-icon-opened fa fa-angle-up\"><\/i><\/span>\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-content-1972\" class=\"elementor-tab-content elementor-clearfix plus-accordion-content 0 \" data-tab=\"2\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1972\">\r\n\t\t\t\t\t\t\t<div class=\"plus-content-editor\" >Akuntansi Pemerintah, Auditing, Tata Kelola Keuangan Negara, Akuntabilitas Keuangan Negara, Kebijakan dan Administrasi Publik, Hukum Keuangan Negara<\/div>\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t<\/div> \r\n\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"theplus-accordion-item\" >\r\n\t\t\t\t\t<div id=\"elementor-tab-title-1973\" class=\"elementor-tab-title plus-accordion-header 0 text-left \" tabindex=\"1973\" data-tab=\"3\" role=\"tab\" aria-controls=\"elementor-tab-content-1973\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t <span style=\"width:100%\">Status and Indexing<\/span>\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\"><i class=\"elementor-accordion-icon-closed fa fa-angle-down\"><\/i><i class=\"elementor-accordion-icon-opened fa fa-angle-up\"><\/i><\/span>\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-content-1973\" class=\"elementor-tab-content elementor-clearfix plus-accordion-content 0 \" data-tab=\"3\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1973\">\r\n\t\t\t\t\t\t\t<div class=\"plus-content-editor\" >\t\t<div data-elementor-type=\"single-post\" data-elementor-id=\"611\" class=\"elementor elementor-611 post-79 post type-post status-publish format-standard has-post-thumbnail hentry category-base category-crossref category-garuda category-google-scholar category-onesearch tag-akuntansi tag-auditing tag-keuangan-negara\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4c36203 e-con-boxed e-con\" data-id=\"4c36203\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c5509cb elementor-widget elementor-widget-post-info\" data-id=\"c5509cb\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-215badd\">\n\t\t\t\t\t\t<a href=\"https:\/\/search.crossref.org\/?q=2581-0839\" target=\"_blank\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t1. Crossref\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-cb1c88c\">\n\t\t\t\t\t\t<a href=\"http:\/\/id.portalgaruda.org\/?ref=browse&#038;mod=viewjournal&#038;journal=10424\" target=\"_blank\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t2. Indonesia Publication Index\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-1f1e2ff\">\n\t\t\t\t\t\t<a href=\"https:\/\/scholar.google.co.id\/citations?user=LlCiPOoAAAAJ&#038;hl=id&#038;authuser=3\" target=\"_blank\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t3. Google Scholar\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<\/div>\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t<\/div> \r\n\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t\t<\/div> \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81c062a elementor-widget elementor-widget-spacer\" data-id=\"81c062a\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a933d7c elementor-widget elementor-widget-tp-advanced-buttons\" data-id=\"a933d7c\" data-element_type=\"widget\" data-widget_type=\"tp-advanced-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"pt-plus-adv-button-wrapper \" ><div id=\"advbutton69d79c2b7a537\" class=\"pt_plus_adv_button  ab-cta  tp_cta_st_12   \" ><a href=\"http:\/\/jurnal.pknstan.ac.id\/index.php\/JIA\" class=\"adv-button-link-wrap \" role=\"button\"><span>Visit Journal<\/span><\/a><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article id=\"post-798\" class=\"elementor-post elementor-grid-item ecs-post-loop post-798 post type-post status-publish format-standard has-post-thumbnail hentry category-garuda category-google-scholar tag-keuangan-negara tag-keuangan-publik\">\n\t\t\t\t<div data-elementor-type=\"loop\" data-elementor-id=\"1204\" class=\"elementor elementor-1204 post-798 post type-post status-publish format-standard has-post-thumbnail hentry category-garuda category-google-scholar tag-keuangan-negara tag-keuangan-publik\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9527741 e-con-full e-con\" data-id=\"9527741\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-0cc96a3 e-con-full e-con\" data-id=\"0cc96a3\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-da0a404 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"da0a404\" data-element_type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"700\" height=\"300\" src=\"https:\/\/jurnal.pknstan.ac.id\/home\/wp-content\/uploads\/2022\/11\/acitya-banner-700x300.png\" class=\"attachment-tp-image-grid size-tp-image-grid wp-image-800\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cae424b e-con-boxed e-con\" data-id=\"cae424b\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2ab1268 elementor-widget elementor-widget-spacer\" data-id=\"2ab1268\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-08ad0e2 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"08ad0e2\" data-element_type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Jurnal Acitya Ardana<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b7262d elementor-widget elementor-widget-spacer\" data-id=\"2b7262d\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dbeca53 elementor-align-left elementor-widget elementor-widget-post-info\" data-id=\"dbeca53\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tEditor in chief\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1fec7e7 elementor-widget elementor-widget-post-info\" data-id=\"1fec7e7\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5\">\n\t\t\t\t\t\t<a href=\"https:\/\/scholar.google.com\/citations?hl=id&#038;user=n_KNkm4AAAAJ&#038;view_op=list_works&#038;sortby=pubdate\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tDhian Adhetiya Safitra\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76a8e4c elementor-widget elementor-widget-spacer\" data-id=\"76a8e4c\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14d037b elementor-align-left elementor-widget elementor-widget-post-info\" data-id=\"14d037b\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tISSN\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c29b648 elementor-widget elementor-widget-post-info\" data-id=\"c29b648\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t2807-291X (Online)\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c2cfbf0 elementor-widget elementor-widget-spacer\" data-id=\"c2cfbf0\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e596c6d elementor-align-left elementor-widget elementor-widget-post-info\" data-id=\"e596c6d\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tPeriode terbit\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c722e5c elementor-widget elementor-widget-post-info\" data-id=\"c722e5c\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tMei\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-b3191eb elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t, Desember\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eabff8a elementor-widget elementor-widget-spacer\" data-id=\"eabff8a\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e253f71 elementor-align-left elementor-widget elementor-widget-post-info\" data-id=\"e253f71\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tSubject area\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9342cd2 elementor-widget elementor-widget-post-info\" data-id=\"9342cd2\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tKeuangan Negara, Keuangan Publik\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c209672 elementor-widget elementor-widget-spacer\" data-id=\"c209672\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style>#post-798 .elementor-1204 .elementor-element.elementor-element-12d6169 .theplus-accordion-wrapper .theplus-accordion-item .plus-accordion-header.active{border-color: #0066b2;}<\/style>\t\t<div class=\"elementor-element elementor-element-12d6169 elementor-widget elementor-widget-tp-accordion\" data-id=\"12d6169\" data-element_type=\"widget\" data-widget_type=\"tp-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"theplus-accordion-wrapper elementor-accordion   \" id=\"accordion69d79c2b88e5b\" data-accordion-id=\"accordion69d79c2b88e5b\" data-connection=\"\" data-accordion-type=\"accordion\"    role=\"tablist\" > \r\n\t\t\r\n\t\t\t\t\t\t<div class=\"theplus-accordion-item\" >\r\n\t\t\t\t\t<div id=\"elementor-tab-title-1971\" class=\"elementor-tab-title plus-accordion-header 0 text-left \" tabindex=\"1971\" data-tab=\"1\" role=\"tab\" aria-controls=\"elementor-tab-content-1971\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"accordion-icon-prefix \"><span class=\"plus-icon-accordion\"><i aria-hidden=\"true\" class=\"fas fa-play-circle\"><\/i><\/span><\/span> \t\t\t\t\t\t\r\n\t\t\t\t\t\t <span style=\"width:100%\">Description<\/span>\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\"><i class=\"elementor-accordion-icon-closed fa fa-angle-down\"><\/i><i class=\"elementor-accordion-icon-opened fa fa-angle-up\"><\/i><\/span>\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-content-1971\" class=\"elementor-tab-content elementor-clearfix plus-accordion-content 0 \" data-tab=\"1\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1971\">\r\n\t\t\t\t\t\t\t<div class=\"plus-content-editor\" ><p><span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;Jurnal Acitya Ardana (JAA) merupakan publikasi ilmiah yang memuat hasil penelitian, pengembangan, kajian serta pemikiran di bidang Keuangan Negara dan Kebijakan Publik. JAA diterbitkan oleh PKNSTAN , Kementerian Keuangan&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:1021,&quot;3&quot;:{&quot;1&quot;:0},&quot;5&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;6&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;7&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;8&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;9&quot;:0,&quot;10&quot;:0,&quot;11&quot;:4,&quot;12&quot;:0}\">Jurnal Acitya Ardana (JAA) merupakan publikasi ilmiah yang memuat hasil penelitian, pengembangan, kajian serta pemikiran di bidang Keuangan Negara dan Kebijakan Publik. JAA diterbitkan oleh PKNSTAN, Kementerian Keuangan.<\/span><\/p>\n<\/div>\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t<\/div> \r\n\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"theplus-accordion-item\" >\r\n\t\t\t\t\t<div id=\"elementor-tab-title-1972\" class=\"elementor-tab-title plus-accordion-header 0 text-left \" tabindex=\"1972\" data-tab=\"2\" role=\"tab\" aria-controls=\"elementor-tab-content-1972\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t <span style=\"width:100%\">Focus and Scope<\/span>\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\"><i class=\"elementor-accordion-icon-closed fa fa-angle-down\"><\/i><i class=\"elementor-accordion-icon-opened fa fa-angle-up\"><\/i><\/span>\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-content-1972\" class=\"elementor-tab-content elementor-clearfix plus-accordion-content 0 \" data-tab=\"2\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1972\">\r\n\t\t\t\t\t\t\t<div class=\"plus-content-editor\" >Ekonomi Publik, Ekonomi Pembangunan, Keuangan Negara\/Daerah, Properti, Lingkungan<\/div>\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t<\/div> \r\n\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"theplus-accordion-item\" >\r\n\t\t\t\t\t<div id=\"elementor-tab-title-1973\" class=\"elementor-tab-title plus-accordion-header 0 text-left \" tabindex=\"1973\" data-tab=\"3\" role=\"tab\" aria-controls=\"elementor-tab-content-1973\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t <span style=\"width:100%\">Status and Indexing<\/span>\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\"><i class=\"elementor-accordion-icon-closed fa fa-angle-down\"><\/i><i class=\"elementor-accordion-icon-opened fa fa-angle-up\"><\/i><\/span>\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-content-1973\" class=\"elementor-tab-content elementor-clearfix plus-accordion-content 0 \" data-tab=\"3\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1973\">\r\n\t\t\t\t\t\t\t<div class=\"plus-content-editor\" >\t\t<div data-elementor-type=\"single-post\" data-elementor-id=\"611\" class=\"elementor elementor-611 post-798 post type-post status-publish format-standard has-post-thumbnail hentry category-garuda category-google-scholar tag-keuangan-negara tag-keuangan-publik\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4c36203 e-con-boxed e-con\" data-id=\"4c36203\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c5509cb elementor-widget elementor-widget-post-info\" data-id=\"c5509cb\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-215badd\">\n\t\t\t\t\t\t<a href=\"https:\/\/search.crossref.org\/?q=acitya+ardana&#038;from_ui=yes\" target=\"_blank\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t1. Crossref\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-cb1c88c\">\n\t\t\t\t\t\t<a href=\"https:\/\/scholar.google.com\/citations?view_op=list_works&#038;hl=id&#038;authuser=2&#038;user=n_KNkm4AAAAJ\" target=\"_blank\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t2. Google Scholar\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-1f1e2ff\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.base-search.net\/Search\/Results?type=all&#038;lookfor=acitya+ardana&#038;ling=1&#038;oaboost=1&#038;name=&#038;thes=&#038;refid=dcresen&#038;newsearch=1\" target=\"_blank\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t3. BASE\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<\/div>\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t<\/div> \r\n\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t\t<\/div> \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81c062a elementor-widget elementor-widget-spacer\" data-id=\"81c062a\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a933d7c elementor-widget elementor-widget-tp-advanced-buttons\" data-id=\"a933d7c\" data-element_type=\"widget\" data-widget_type=\"tp-advanced-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"pt-plus-adv-button-wrapper \" ><div id=\"advbutton69d79c2b8edba\" class=\"pt_plus_adv_button  ab-cta  tp_cta_st_12   \" ><a href=\"https:\/\/jurnal.pknstan.ac.id\/index.php\/JAA\" class=\"adv-button-link-wrap \" role=\"button\"><span>Visit Journal<\/span><\/a><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article id=\"post-788\" class=\"elementor-post elementor-grid-item ecs-post-loop post-788 post type-post status-publish format-standard has-post-thumbnail hentry category-crossref category-dimension category-garuda category-google-scholar category-onesearch tag-pengabdian-kepada-masyarakat\">\n\t\t\t\t<div data-elementor-type=\"loop\" data-elementor-id=\"1204\" class=\"elementor elementor-1204 post-788 post type-post status-publish format-standard has-post-thumbnail hentry category-crossref category-dimension category-garuda category-google-scholar category-onesearch tag-pengabdian-kepada-masyarakat\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9527741 e-con-full e-con\" data-id=\"9527741\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-0cc96a3 e-con-full e-con\" data-id=\"0cc96a3\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-da0a404 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"da0a404\" data-element_type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"700\" height=\"300\" src=\"https:\/\/jurnal.pknstan.ac.id\/home\/wp-content\/uploads\/2022\/11\/kuat-banner-700x300.png\" class=\"attachment-tp-image-grid size-tp-image-grid wp-image-790\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cae424b e-con-boxed e-con\" data-id=\"cae424b\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2ab1268 elementor-widget elementor-widget-spacer\" data-id=\"2ab1268\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-08ad0e2 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"08ad0e2\" data-element_type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Jurnal Keuangan Umum dan Akuntansi Terapan<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b7262d elementor-widget elementor-widget-spacer\" data-id=\"2b7262d\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dbeca53 elementor-align-left elementor-widget elementor-widget-post-info\" data-id=\"dbeca53\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tEditor in chief\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1fec7e7 elementor-widget elementor-widget-post-info\" data-id=\"1fec7e7\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5\">\n\t\t\t\t\t\t<a href=\"https:\/\/scholar.google.com\/citations?hl=id&#038;view_op=list_works&#038;gmla=AJsN-F4pmOVuPHnV_JaXuDRvZh5Umocp4UVIAnFE_S3L2OOSXdFXrCLelS0Lm0n6MVg_ouDiwOG6HjqZq432LTEAPfDOEMQBPb4I9TErMNtKJCBBwT9_koyCN8KtAgWDe6Hkk24euvPD&#038;user=PiwJAOUAAAAJ\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tTaufik Raharjo\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76a8e4c elementor-widget elementor-widget-spacer\" data-id=\"76a8e4c\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14d037b elementor-align-left elementor-widget elementor-widget-post-info\" data-id=\"14d037b\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tISSN\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c29b648 elementor-widget elementor-widget-post-info\" data-id=\"c29b648\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t<a href=\"https:\/\/issn.lipi.go.id\/terbit\/detail\/1566380307\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t2686-1143 (Online)\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-0e0ccc5 elementor-inline-item\">\n\t\t\t\t\t\t<a href=\"https:\/\/issn.lipi.go.id\/terbit\/detail\/1553063078\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t2684-8120 (Print)\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c2cfbf0 elementor-widget elementor-widget-spacer\" data-id=\"c2cfbf0\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e596c6d elementor-align-left elementor-widget elementor-widget-post-info\" data-id=\"e596c6d\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tPeriode terbit\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c722e5c elementor-widget elementor-widget-post-info\" data-id=\"c722e5c\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tMaret\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-b3191eb elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t, November\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eabff8a elementor-widget elementor-widget-spacer\" data-id=\"eabff8a\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e253f71 elementor-align-left elementor-widget elementor-widget-post-info\" data-id=\"e253f71\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tSubject area\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9342cd2 elementor-widget elementor-widget-post-info\" data-id=\"9342cd2\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tPengabdian Kepada Masyarakat\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c209672 elementor-widget elementor-widget-spacer\" data-id=\"c209672\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style>#post-788 .elementor-1204 .elementor-element.elementor-element-12d6169 .theplus-accordion-wrapper .theplus-accordion-item .plus-accordion-header.active{border-color: #0066b2;}<\/style>\t\t<div class=\"elementor-element elementor-element-12d6169 elementor-widget elementor-widget-tp-accordion\" data-id=\"12d6169\" data-element_type=\"widget\" data-widget_type=\"tp-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"theplus-accordion-wrapper elementor-accordion   \" id=\"accordion69d79c2b9c6a7\" data-accordion-id=\"accordion69d79c2b9c6a7\" data-connection=\"\" data-accordion-type=\"accordion\"    role=\"tablist\" > \r\n\t\t\r\n\t\t\t\t\t\t<div class=\"theplus-accordion-item\" >\r\n\t\t\t\t\t<div id=\"elementor-tab-title-1971\" class=\"elementor-tab-title plus-accordion-header 0 text-left \" tabindex=\"1971\" data-tab=\"1\" role=\"tab\" aria-controls=\"elementor-tab-content-1971\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"accordion-icon-prefix \"><span class=\"plus-icon-accordion\"><i aria-hidden=\"true\" class=\"fas fa-play-circle\"><\/i><\/span><\/span> \t\t\t\t\t\t\r\n\t\t\t\t\t\t <span style=\"width:100%\">Description<\/span>\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\"><i class=\"elementor-accordion-icon-closed fa fa-angle-down\"><\/i><i class=\"elementor-accordion-icon-opened fa fa-angle-up\"><\/i><\/span>\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-content-1971\" class=\"elementor-tab-content elementor-clearfix plus-accordion-content 0 \" data-tab=\"1\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1971\">\r\n\t\t\t\t\t\t\t<div class=\"plus-content-editor\" ><p><span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;Jurnal Keuangan dan Akuntansi Terapan (KUAT) dengan P-ISSN 2684-8120, e-ISSN 2686-1143 merupakan jurnal nasional yang diterbitkan dua kali setahun oleh Pusat Penelitian dan Pengabdian kepada Masyarakat, Politeknik Keuangan Negara STAN. Jumlah artikel dalam jurnal ini minimal 10 artikel per tahun. Artikel yang dimuat meliputi hasil-hasil pengabdian kepada masyarakat yang berhubungan dengan dengan penerapan pengetahuan (Pertanian, Perikanan, Kelautan, Lingkungan Hidup, Manajemen Bencana, Kesehatan, Ekonomi, Manajemen, Akuntansi, Sosial, dan Budaya, Teknologi Terapan, Teknologi Informasi dan Komunikasi, serta Pendidikan) dalam memberdayakan masyarakat. &quot;}\" data-sheets-userformat=\"{&quot;2&quot;:1021,&quot;3&quot;:{&quot;1&quot;:0},&quot;5&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;6&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;7&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;8&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;9&quot;:0,&quot;10&quot;:0,&quot;11&quot;:4,&quot;12&quot;:0}\">Jurnal Keuangan dan Akuntansi Terapan (KUAT) dengan P-ISSN 2684-8120, e-ISSN 2686-1143 merupakan jurnal nasional yang diterbitkan dua kali setahun oleh Pusat Penelitian dan Pengabdian kepada Masyarakat, Politeknik Keuangan Negara STAN. Jumlah artikel dalam jurnal ini minimal 10 artikel per tahun. Artikel yang dimuat meliputi hasil-hasil pengabdian kepada masyarakat yang berhubungan dengan dengan penerapan pengetahuan (Pertanian, Perikanan, Kelautan, Lingkungan Hidup, Manajemen Bencana, Kesehatan, Ekonomi, Manajemen, Akuntansi, Sosial, dan Budaya, Teknologi Terapan, Teknologi Informasi dan Komunikasi, serta Pendidikan) dalam memberdayakan masyarakat. <\/span><\/p>\n<\/div>\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t<\/div> \r\n\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"theplus-accordion-item\" >\r\n\t\t\t\t\t<div id=\"elementor-tab-title-1972\" class=\"elementor-tab-title plus-accordion-header 0 text-left \" tabindex=\"1972\" data-tab=\"2\" role=\"tab\" aria-controls=\"elementor-tab-content-1972\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t <span style=\"width:100%\">Focus and Scope<\/span>\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\"><i class=\"elementor-accordion-icon-closed fa fa-angle-down\"><\/i><i class=\"elementor-accordion-icon-opened fa fa-angle-up\"><\/i><\/span>\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-content-1972\" class=\"elementor-tab-content elementor-clearfix plus-accordion-content 0 \" data-tab=\"2\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1972\">\r\n\t\t\t\t\t\t\t<div class=\"plus-content-editor\" >Artikel yang dimuat meliputi hasil-hasil pengabdian kepada masyarakat yang berhubungan dengan dengan penerapan pengetahuan (Pertanian, Perikanan, Kelautan, Lingkungan Hidup, Manajemen Bencana, Kesehatan, Ekonomi, Manajemen, Akuntansi, Sosial, dan Budaya, Teknologi Terapan, Teknologi Informasi dan Komunikasi, serta Pendidikan) dalam memberdayakan masyarakat. <\/div>\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t<\/div> \r\n\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"theplus-accordion-item\" >\r\n\t\t\t\t\t<div id=\"elementor-tab-title-1973\" class=\"elementor-tab-title plus-accordion-header 0 text-left \" tabindex=\"1973\" data-tab=\"3\" role=\"tab\" aria-controls=\"elementor-tab-content-1973\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t <span style=\"width:100%\">Status and Indexing<\/span>\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\"><i class=\"elementor-accordion-icon-closed fa fa-angle-down\"><\/i><i class=\"elementor-accordion-icon-opened fa fa-angle-up\"><\/i><\/span>\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-content-1973\" class=\"elementor-tab-content elementor-clearfix plus-accordion-content 0 \" data-tab=\"3\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1973\">\r\n\t\t\t\t\t\t\t<div class=\"plus-content-editor\" >\t\t<div data-elementor-type=\"single-post\" data-elementor-id=\"611\" class=\"elementor elementor-611 post-788 post type-post status-publish format-standard has-post-thumbnail hentry category-crossref category-dimension category-garuda category-google-scholar category-onesearch tag-pengabdian-kepada-masyarakat\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4c36203 e-con-boxed e-con\" data-id=\"4c36203\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c5509cb elementor-widget elementor-widget-post-info\" data-id=\"c5509cb\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-215badd\">\n\t\t\t\t\t\t<a href=\"https:\/\/scholar.google.com\/citations?hl=id&#038;view_op=list_works&#038;gmla=AJsN-F4pmOVuPHnV_JaXuDRvZh5Umocp4UVIAnFE_S3L2OOSXdFXrCLelS0Lm0n6MVg_ouDiwOG6HjqZq432LTEAPfDOEMQBPb4I9TErMNtKJCBBwT9_koyCN8KtAgWDe6Hkk24euvPD&#038;user=PiwJAOUAAAAJ\" target=\"_blank\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t1. Google Scholar\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-cb1c88c\">\n\t\t\t\t\t\t<a href=\"https:\/\/onesearch.id\/Repositories\/Repository?library_id=3156\" target=\"_blank\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t2. Onesearch\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-1f1e2ff\">\n\t\t\t\t\t\t<a href=\"https:\/\/search.crossref.org\/?q=2684-8120&#038;from_ui=yes\" target=\"_blank\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t3. Crossref\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<\/div>\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t<\/div> \r\n\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t\t<\/div> \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81c062a elementor-widget elementor-widget-spacer\" data-id=\"81c062a\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a933d7c elementor-widget elementor-widget-tp-advanced-buttons\" data-id=\"a933d7c\" data-element_type=\"widget\" data-widget_type=\"tp-advanced-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"pt-plus-adv-button-wrapper \" ><div id=\"advbutton69d79c2ba0949\" class=\"pt_plus_adv_button  ab-cta  tp_cta_st_12   \" ><a href=\"http:\/\/jurnal.pknstan.ac.id\/index.php\/KUAT\" class=\"adv-button-link-wrap \" role=\"button\"><span>Visit Journal<\/span><\/a><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article id=\"post-85\" class=\"elementor-post elementor-grid-item ecs-post-loop post-85 post type-post status-publish format-standard has-post-thumbnail hentry category-base category-crossref category-garuda category-google-scholar category-onesearch category-sinta tag-perpajakan\">\n\t\t\t\t<div data-elementor-type=\"loop\" data-elementor-id=\"1204\" class=\"elementor elementor-1204 post-85 post type-post status-publish format-standard has-post-thumbnail hentry category-base category-crossref category-garuda category-google-scholar category-onesearch category-sinta tag-perpajakan\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9527741 e-con-full e-con\" data-id=\"9527741\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-0cc96a3 e-con-full e-con\" data-id=\"0cc96a3\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-da0a404 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"da0a404\" data-element_type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"700\" height=\"300\" src=\"https:\/\/jurnal.pknstan.ac.id\/home\/wp-content\/uploads\/2022\/11\/jpi-banner-700x300.png\" class=\"attachment-tp-image-grid size-tp-image-grid wp-image-86\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cae424b e-con-boxed e-con\" data-id=\"cae424b\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2ab1268 elementor-widget elementor-widget-spacer\" data-id=\"2ab1268\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-08ad0e2 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"08ad0e2\" data-element_type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Jurnal Pajak Indonesia<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b7262d elementor-widget elementor-widget-spacer\" data-id=\"2b7262d\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dbeca53 elementor-align-left elementor-widget elementor-widget-post-info\" data-id=\"dbeca53\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tEditor in chief\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1fec7e7 elementor-widget elementor-widget-post-info\" data-id=\"1fec7e7\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5\">\n\t\t\t\t\t\t<a href=\"https:\/\/scholar.google.com\/citations?user=Iz1OrawAAAAJ&#038;hl=id\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tSupriyadi, S.E., M.Si.\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76a8e4c elementor-widget elementor-widget-spacer\" data-id=\"76a8e4c\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14d037b elementor-align-left elementor-widget elementor-widget-post-info\" data-id=\"14d037b\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tISSN\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c29b648 elementor-widget elementor-widget-post-info\" data-id=\"c29b648\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t<a href=\"http:\/\/issn.pdii.lipi.go.id\/issn.cgi?daftar&#038;1511519788&#038;1&#038;&#038;\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t2599-0535 (Online)\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c2cfbf0 elementor-widget elementor-widget-spacer\" data-id=\"c2cfbf0\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e596c6d elementor-align-left elementor-widget elementor-widget-post-info\" data-id=\"e596c6d\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tPeriode terbit\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c722e5c elementor-widget elementor-widget-post-info\" data-id=\"c722e5c\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tJuli\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-b3191eb elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t, Desember\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eabff8a elementor-widget elementor-widget-spacer\" data-id=\"eabff8a\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e253f71 elementor-align-left elementor-widget elementor-widget-post-info\" data-id=\"e253f71\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tSubject area\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9342cd2 elementor-widget elementor-widget-post-info\" data-id=\"9342cd2\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tPerpajakan\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c209672 elementor-widget elementor-widget-spacer\" data-id=\"c209672\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style>#post-85 .elementor-1204 .elementor-element.elementor-element-12d6169 .theplus-accordion-wrapper .theplus-accordion-item .plus-accordion-header.active{border-color: #0066b2;}<\/style>\t\t<div class=\"elementor-element elementor-element-12d6169 elementor-widget elementor-widget-tp-accordion\" data-id=\"12d6169\" data-element_type=\"widget\" data-widget_type=\"tp-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"theplus-accordion-wrapper elementor-accordion   \" id=\"accordion69d79c2bad962\" data-accordion-id=\"accordion69d79c2bad962\" data-connection=\"\" data-accordion-type=\"accordion\"    role=\"tablist\" > \r\n\t\t\r\n\t\t\t\t\t\t<div class=\"theplus-accordion-item\" >\r\n\t\t\t\t\t<div id=\"elementor-tab-title-1971\" class=\"elementor-tab-title plus-accordion-header 0 text-left \" tabindex=\"1971\" data-tab=\"1\" role=\"tab\" aria-controls=\"elementor-tab-content-1971\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"accordion-icon-prefix \"><span class=\"plus-icon-accordion\"><i aria-hidden=\"true\" class=\"fas fa-play-circle\"><\/i><\/span><\/span> \t\t\t\t\t\t\r\n\t\t\t\t\t\t <span style=\"width:100%\">Description<\/span>\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\"><i class=\"elementor-accordion-icon-closed fa fa-angle-down\"><\/i><i class=\"elementor-accordion-icon-opened fa fa-angle-up\"><\/i><\/span>\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-content-1971\" class=\"elementor-tab-content elementor-clearfix plus-accordion-content 0 \" data-tab=\"1\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1971\">\r\n\t\t\t\t\t\t\t<div class=\"plus-content-editor\" ><p><span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;Jurnal Pajak Indonesia (Indonesian Tax Review) is a place for publishing research results with the scope of taxation. This journal is published regularly, twice a year: in July and December, by Polytechnic of State Finance STAN&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:1021,&quot;3&quot;:{&quot;1&quot;:0},&quot;5&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;6&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;7&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;8&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;9&quot;:0,&quot;10&quot;:0,&quot;11&quot;:4,&quot;12&quot;:0}\">Jurnal Pajak Indonesia (Indonesian Tax Review) is a place for publishing research results with the scope of taxation. This journal is published regularly, twice a year: in July and December, by Polytechnic of State Finance STAN.<\/span><\/p>\n<\/div>\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t<\/div> \r\n\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"theplus-accordion-item\" >\r\n\t\t\t\t\t<div id=\"elementor-tab-title-1972\" class=\"elementor-tab-title plus-accordion-header 0 text-left \" tabindex=\"1972\" data-tab=\"2\" role=\"tab\" aria-controls=\"elementor-tab-content-1972\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t <span style=\"width:100%\">Focus and Scope<\/span>\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\"><i class=\"elementor-accordion-icon-closed fa fa-angle-down\"><\/i><i class=\"elementor-accordion-icon-opened fa fa-angle-up\"><\/i><\/span>\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-content-1972\" class=\"elementor-tab-content elementor-clearfix plus-accordion-content 0 \" data-tab=\"2\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1972\">\r\n\t\t\t\t\t\t\t<div class=\"plus-content-editor\" >Taxation (central and local government taxes), finance (economy, accounting, business, management, and valuation), and state finance (public policy, public sector accounting, public sector management, and public sector audit)<\/div>\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t<\/div> \r\n\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"theplus-accordion-item\" >\r\n\t\t\t\t\t<div id=\"elementor-tab-title-1973\" class=\"elementor-tab-title plus-accordion-header 0 text-left \" tabindex=\"1973\" data-tab=\"3\" role=\"tab\" aria-controls=\"elementor-tab-content-1973\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t <span style=\"width:100%\">Status and Indexing<\/span>\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\"><i class=\"elementor-accordion-icon-closed fa fa-angle-down\"><\/i><i class=\"elementor-accordion-icon-opened fa fa-angle-up\"><\/i><\/span>\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-content-1973\" class=\"elementor-tab-content elementor-clearfix plus-accordion-content 0 \" data-tab=\"3\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1973\">\r\n\t\t\t\t\t\t\t<div class=\"plus-content-editor\" >\t\t<div data-elementor-type=\"single-post\" data-elementor-id=\"611\" class=\"elementor elementor-611 post-85 post type-post status-publish format-standard has-post-thumbnail hentry category-base category-crossref category-garuda category-google-scholar category-onesearch category-sinta tag-perpajakan\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4c36203 e-con-boxed e-con\" data-id=\"4c36203\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c5509cb elementor-widget elementor-widget-post-info\" data-id=\"c5509cb\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-215badd\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t1. Sinta S5\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-cb1c88c\">\n\t\t\t\t\t\t<a href=\"https:\/\/search.crossref.org\/?q=jurnal+pajak+indonesia+%28indonesian+tax+review%29&#038;from_ui=yes\" target=\"_blank\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t2. Crossref\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-1f1e2ff\">\n\t\t\t\t\t\t<a href=\"https:\/\/scholar.google.com\/citations?user=7NV8ZtQAAAAJ\" target=\"_blank\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t3. Google Scholar\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<\/div>\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t<\/div> \r\n\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t\t<\/div> \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81c062a elementor-widget elementor-widget-spacer\" data-id=\"81c062a\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a933d7c elementor-widget elementor-widget-tp-advanced-buttons\" data-id=\"a933d7c\" data-element_type=\"widget\" data-widget_type=\"tp-advanced-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"pt-plus-adv-button-wrapper \" ><div id=\"advbutton69d79c2bb1fb0\" class=\"pt_plus_adv_button  ab-cta  tp_cta_st_12   \" ><a href=\"https:\/\/jurnal.pknstan.ac.id\/index.php\/JPI\/index\" class=\"adv-button-link-wrap \" role=\"button\"><span>Visit Journal<\/span><\/a><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article id=\"post-82\" class=\"elementor-post elementor-grid-item ecs-post-loop post-82 post type-post status-publish format-standard has-post-thumbnail hentry category-base category-crossref category-dimension category-garuda category-google-scholar category-onesearch category-sinta tag-kepabeanan-dan-cukai\">\n\t\t\t\t<div data-elementor-type=\"loop\" data-elementor-id=\"1204\" class=\"elementor elementor-1204 post-82 post type-post status-publish format-standard has-post-thumbnail hentry category-base category-crossref category-dimension category-garuda category-google-scholar category-onesearch category-sinta tag-kepabeanan-dan-cukai\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9527741 e-con-full e-con\" data-id=\"9527741\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-0cc96a3 e-con-full e-con\" data-id=\"0cc96a3\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-da0a404 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"da0a404\" data-element_type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"700\" height=\"300\" src=\"https:\/\/jurnal.pknstan.ac.id\/home\/wp-content\/uploads\/2022\/11\/jpbc-banner-700x300.png\" class=\"attachment-tp-image-grid size-tp-image-grid wp-image-89\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cae424b e-con-boxed e-con\" data-id=\"cae424b\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2ab1268 elementor-widget elementor-widget-spacer\" data-id=\"2ab1268\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-08ad0e2 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"08ad0e2\" data-element_type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Jurnal Perspektif Bea dan Cukai<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b7262d elementor-widget elementor-widget-spacer\" data-id=\"2b7262d\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dbeca53 elementor-align-left elementor-widget elementor-widget-post-info\" data-id=\"dbeca53\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tEditor in chief\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1fec7e7 elementor-widget elementor-widget-post-info\" data-id=\"1fec7e7\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5\">\n\t\t\t\t\t\t<a href=\"https:\/\/scholar.google.co.id\/citations?user=7_ebIlQAAAAJ&#038;hl=id\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tMuhammad Anshar S\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76a8e4c elementor-widget elementor-widget-spacer\" data-id=\"76a8e4c\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14d037b elementor-align-left elementor-widget elementor-widget-post-info\" data-id=\"14d037b\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tISSN\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c29b648 elementor-widget elementor-widget-post-info\" data-id=\"c29b648\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t<a href=\"http:\/\/u.lipi.go.id\/1513044216\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t2614-283X (Online)\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-0e0ccc5 elementor-inline-item\">\n\t\t\t\t\t\t<a href=\"http:\/\/u.lipi.go.id\/1522728439\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t2620-6757 (Print)\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c2cfbf0 elementor-widget elementor-widget-spacer\" data-id=\"c2cfbf0\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e596c6d elementor-align-left elementor-widget elementor-widget-post-info\" data-id=\"e596c6d\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tPeriode terbit\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c722e5c elementor-widget elementor-widget-post-info\" data-id=\"c722e5c\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tJuni\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-b3191eb elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t, Desember\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eabff8a elementor-widget elementor-widget-spacer\" data-id=\"eabff8a\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e253f71 elementor-align-left elementor-widget elementor-widget-post-info\" data-id=\"e253f71\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tSubject area\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9342cd2 elementor-widget elementor-widget-post-info\" data-id=\"9342cd2\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tKepabeanan dan Cukai\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c209672 elementor-widget elementor-widget-spacer\" data-id=\"c209672\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style>#post-82 .elementor-1204 .elementor-element.elementor-element-12d6169 .theplus-accordion-wrapper .theplus-accordion-item .plus-accordion-header.active{border-color: #0066b2;}<\/style>\t\t<div class=\"elementor-element elementor-element-12d6169 elementor-widget elementor-widget-tp-accordion\" data-id=\"12d6169\" data-element_type=\"widget\" data-widget_type=\"tp-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"theplus-accordion-wrapper elementor-accordion   \" id=\"accordion69d79c2bbfa6d\" data-accordion-id=\"accordion69d79c2bbfa6d\" data-connection=\"\" data-accordion-type=\"accordion\"    role=\"tablist\" > \r\n\t\t\r\n\t\t\t\t\t\t<div class=\"theplus-accordion-item\" >\r\n\t\t\t\t\t<div id=\"elementor-tab-title-1971\" class=\"elementor-tab-title plus-accordion-header 0 text-left \" tabindex=\"1971\" data-tab=\"1\" role=\"tab\" aria-controls=\"elementor-tab-content-1971\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"accordion-icon-prefix \"><span class=\"plus-icon-accordion\"><i aria-hidden=\"true\" class=\"fas fa-play-circle\"><\/i><\/span><\/span> \t\t\t\t\t\t\r\n\t\t\t\t\t\t <span style=\"width:100%\">Description<\/span>\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\"><i class=\"elementor-accordion-icon-closed fa fa-angle-down\"><\/i><i class=\"elementor-accordion-icon-opened fa fa-angle-up\"><\/i><\/span>\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-content-1971\" class=\"elementor-tab-content elementor-clearfix plus-accordion-content 0 \" data-tab=\"1\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1971\">\r\n\t\t\t\t\t\t\t<div class=\"plus-content-editor\" ><p><span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;JPBC is a national open-access peer-reviewed journal that provides a forum for both academic and applied work carried out by the border administration society, in particular by customs professionals, other government workers and private sector customs students, academics, and research students. Border control, the IT management system, the growth of human resources, international trade (import and export), national public policy and regulation, logistics, port administration, maritime protection and illegal trade, trade facilitation, excise duties, taxation, foreign exchange, and fiscal policy are all subjects of a wide range of studies&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:1021,&quot;3&quot;:{&quot;1&quot;:0},&quot;5&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;6&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;7&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;8&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;9&quot;:0,&quot;10&quot;:0,&quot;11&quot;:4,&quot;12&quot;:0}\">JPBC is a national open-access peer-reviewed journal that provides a forum for both academic and applied work carried out by the border administration society, in particular by customs professionals, other government workers and private sector customs students, academics, and research students. Border control, the IT management system, the growth of human resources, international trade (import and export), national public policy and regulation, logistics, port administration, maritime protection and illegal trade, trade facilitation, excise duties, taxation, foreign exchange, and fiscal policy are all subjects of a wide range of studies<\/span><\/p>\n<\/div>\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t<\/div> \r\n\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"theplus-accordion-item\" >\r\n\t\t\t\t\t<div id=\"elementor-tab-title-1972\" class=\"elementor-tab-title plus-accordion-header 0 text-left \" tabindex=\"1972\" data-tab=\"2\" role=\"tab\" aria-controls=\"elementor-tab-content-1972\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t <span style=\"width:100%\">Focus and Scope<\/span>\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\"><i class=\"elementor-accordion-icon-closed fa fa-angle-down\"><\/i><i class=\"elementor-accordion-icon-opened fa fa-angle-up\"><\/i><\/span>\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-content-1972\" class=\"elementor-tab-content elementor-clearfix plus-accordion-content 0 \" data-tab=\"2\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1972\">\r\n\t\t\t\t\t\t\t<div class=\"plus-content-editor\" >&#8220;Manajemen perbatasan Teknologi informasi kepabeanan dan data analitis Manajemen SDM Kepabeanan dan Cukai Perdagangan Internasional, FTA, Tarif, Sengketa Dagang Internasional, Perlindungan HAKI Biaya Logistik dan Kepabeanan Optimalisasi Perpajakan dan fasilitas dalam rangka ekspor dan impor Kajian Tarif dan dana bagi hasil Cukai Efektivitas Penegakan hukum kepabeanan dan cukai Ekstensifikasi Cukai Kajian ekonomi makro atau mikro terkait kebijakan fiskal dalam ekspor, impor, dan cukai Tata kelola dalam bidang kepabeanan dan cukai&#8221;<\/div>\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t<\/div> \r\n\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"theplus-accordion-item\" >\r\n\t\t\t\t\t<div id=\"elementor-tab-title-1973\" class=\"elementor-tab-title plus-accordion-header 0 text-left \" tabindex=\"1973\" data-tab=\"3\" role=\"tab\" aria-controls=\"elementor-tab-content-1973\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t <span style=\"width:100%\">Status and Indexing<\/span>\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\"><i class=\"elementor-accordion-icon-closed fa fa-angle-down\"><\/i><i class=\"elementor-accordion-icon-opened fa fa-angle-up\"><\/i><\/span>\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-content-1973\" class=\"elementor-tab-content elementor-clearfix plus-accordion-content 0 \" data-tab=\"3\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1973\">\r\n\t\t\t\t\t\t\t<div class=\"plus-content-editor\" >\t\t<div data-elementor-type=\"single-post\" data-elementor-id=\"611\" class=\"elementor elementor-611 post-82 post type-post status-publish format-standard has-post-thumbnail hentry category-base category-crossref category-dimension category-garuda category-google-scholar category-onesearch category-sinta tag-kepabeanan-dan-cukai\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4c36203 e-con-boxed e-con\" data-id=\"4c36203\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c5509cb elementor-widget elementor-widget-post-info\" data-id=\"c5509cb\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-215badd\">\n\t\t\t\t\t\t<a href=\"https:\/\/sinta.kemdikbud.go.id\/journals\/detail?id=6055\" target=\"_blank\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t1. Sinta S4\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-cb1c88c\">\n\t\t\t\t\t\t<a href=\"https:\/\/search.crossref.org\/?q=jurnal+perspektif+bea+dan+cukai&#038;from_ui=yes\" target=\"_blank\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t2. Crossref\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-1f1e2ff\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.base-search.net\/Search\/Results?type=all&#038;lookfor=JURNAL+PERSPEKTIF+BEA+DAN+CUKAI&#038;ling=1&#038;oaboost=1&#038;name=&#038;thes=&#038;refid=dcresen&#038;newsearch=1\" target=\"_blank\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t3. BASE\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<\/div>\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t<\/div> \r\n\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t\t<\/div> \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81c062a elementor-widget elementor-widget-spacer\" data-id=\"81c062a\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a933d7c elementor-widget elementor-widget-tp-advanced-buttons\" data-id=\"a933d7c\" data-element_type=\"widget\" data-widget_type=\"tp-advanced-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"pt-plus-adv-button-wrapper \" ><div id=\"advbutton69d79c2bc494e\" class=\"pt_plus_adv_button  ab-cta  tp_cta_st_12   \" ><a href=\"https:\/\/jurnal.pknstan.ac.id\/index.php\/PBC\/index\" class=\"adv-button-link-wrap \" role=\"button\"><span>Visit Journal<\/span><\/a><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article id=\"post-793\" class=\"elementor-post elementor-grid-item ecs-post-loop post-793 post type-post status-publish format-standard has-post-thumbnail hentry category-base category-crossref category-garuda category-google-scholar category-onesearch category-sinta tag-keuangan-negara tag-perpajakan\">\n\t\t\t\t<div data-elementor-type=\"loop\" data-elementor-id=\"1204\" class=\"elementor elementor-1204 post-793 post type-post status-publish format-standard has-post-thumbnail hentry category-base category-crossref category-garuda category-google-scholar category-onesearch category-sinta tag-keuangan-negara tag-perpajakan\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9527741 e-con-full e-con\" data-id=\"9527741\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-0cc96a3 e-con-full e-con\" data-id=\"0cc96a3\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-da0a404 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"da0a404\" data-element_type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"700\" height=\"300\" src=\"https:\/\/jurnal.pknstan.ac.id\/home\/wp-content\/uploads\/2022\/11\/jpkn-banner-700x300.png\" class=\"attachment-tp-image-grid size-tp-image-grid wp-image-795\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cae424b e-con-boxed e-con\" data-id=\"cae424b\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2ab1268 elementor-widget elementor-widget-spacer\" data-id=\"2ab1268\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-08ad0e2 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"08ad0e2\" data-element_type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Jurnal Pajak dan Keuangan Negara<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b7262d elementor-widget elementor-widget-spacer\" data-id=\"2b7262d\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dbeca53 elementor-align-left elementor-widget elementor-widget-post-info\" data-id=\"dbeca53\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tEditor in chief\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1fec7e7 elementor-widget elementor-widget-post-info\" data-id=\"1fec7e7\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tMuhammad Heru Akhmadi\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76a8e4c elementor-widget elementor-widget-spacer\" data-id=\"76a8e4c\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14d037b elementor-align-left elementor-widget elementor-widget-post-info\" data-id=\"14d037b\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tISSN\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c29b648 elementor-widget elementor-widget-post-info\" data-id=\"c29b648\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t<a href=\"http:\/\/issn.pdii.lipi.go.id\/issn.cgi?daftar&#038;1573121101&#038;1&#038;&#038;\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t2715-2553 (Online)\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c2cfbf0 elementor-widget elementor-widget-spacer\" data-id=\"c2cfbf0\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e596c6d elementor-align-left elementor-widget elementor-widget-post-info\" data-id=\"e596c6d\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tPeriode terbit\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c722e5c elementor-widget elementor-widget-post-info\" data-id=\"c722e5c\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tMaret\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-b3191eb elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t, September\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eabff8a elementor-widget elementor-widget-spacer\" data-id=\"eabff8a\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e253f71 elementor-align-left elementor-widget elementor-widget-post-info\" data-id=\"e253f71\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tSubject area\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9342cd2 elementor-widget elementor-widget-post-info\" data-id=\"9342cd2\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-24b16d5 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tPerpajakan, Keuangan Negara\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c209672 elementor-widget elementor-widget-spacer\" data-id=\"c209672\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style>#post-793 .elementor-1204 .elementor-element.elementor-element-12d6169 .theplus-accordion-wrapper .theplus-accordion-item .plus-accordion-header.active{border-color: #0066b2;}<\/style>\t\t<div class=\"elementor-element elementor-element-12d6169 elementor-widget elementor-widget-tp-accordion\" data-id=\"12d6169\" data-element_type=\"widget\" data-widget_type=\"tp-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"theplus-accordion-wrapper elementor-accordion   \" id=\"accordion69d79c2bd2291\" data-accordion-id=\"accordion69d79c2bd2291\" data-connection=\"\" data-accordion-type=\"accordion\"    role=\"tablist\" > \r\n\t\t\r\n\t\t\t\t\t\t<div class=\"theplus-accordion-item\" >\r\n\t\t\t\t\t<div id=\"elementor-tab-title-1971\" class=\"elementor-tab-title plus-accordion-header 0 text-left \" tabindex=\"1971\" data-tab=\"1\" role=\"tab\" aria-controls=\"elementor-tab-content-1971\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"accordion-icon-prefix \"><span class=\"plus-icon-accordion\"><i aria-hidden=\"true\" class=\"fas fa-play-circle\"><\/i><\/span><\/span> \t\t\t\t\t\t\r\n\t\t\t\t\t\t <span style=\"width:100%\">Description<\/span>\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\"><i class=\"elementor-accordion-icon-closed fa fa-angle-down\"><\/i><i class=\"elementor-accordion-icon-opened fa fa-angle-up\"><\/i><\/span>\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-content-1971\" class=\"elementor-tab-content elementor-clearfix plus-accordion-content 0 \" data-tab=\"1\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1971\">\r\n\t\t\t\t\t\t\t<div class=\"plus-content-editor\" ><p>Jurnal Pajak dan Keuangan Negara (PKN) is a publication media of scientific research in the field of taxation, finance, and state finance which is published by Polytechnic of State Finance STAN every six months with the aim to provide research as the development of in-depth studies relating to taxation and state finance to academics, practitioners, students, researchers, government and non-government institutions and other parties.<\/p>\n<\/div>\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t<\/div> \r\n\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"theplus-accordion-item\" >\r\n\t\t\t\t\t<div id=\"elementor-tab-title-1972\" class=\"elementor-tab-title plus-accordion-header 0 text-left \" tabindex=\"1972\" data-tab=\"2\" role=\"tab\" aria-controls=\"elementor-tab-content-1972\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t <span style=\"width:100%\">Focus and Scope<\/span>\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\"><i class=\"elementor-accordion-icon-closed fa fa-angle-down\"><\/i><i class=\"elementor-accordion-icon-opened fa fa-angle-up\"><\/i><\/span>\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-content-1972\" class=\"elementor-tab-content elementor-clearfix plus-accordion-content 0 \" data-tab=\"2\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1972\">\r\n\t\t\t\t\t\t\t<div class=\"plus-content-editor\" >The scope of research studies including taxation (central and local government taxes), finance (economy, accounting, business, management, and valuation), and state finance (public policy, public sector accounting, public sector management, and public sector audit). PKN journals accept research results in Indonesian and English. The author must state that the results of the research have never been published in any media. Research provisions published in PKN journals must meet certain rules and regulations and can be accepted by general standards, the use of research methods used, and the implications and benefits of such research for taxation, finance, and state finance.<\/div>\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t<\/div> \r\n\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"theplus-accordion-item\" >\r\n\t\t\t\t\t<div id=\"elementor-tab-title-1973\" class=\"elementor-tab-title plus-accordion-header 0 text-left \" tabindex=\"1973\" data-tab=\"3\" role=\"tab\" aria-controls=\"elementor-tab-content-1973\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t <span style=\"width:100%\">Status and Indexing<\/span>\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\"><i class=\"elementor-accordion-icon-closed fa fa-angle-down\"><\/i><i class=\"elementor-accordion-icon-opened fa fa-angle-up\"><\/i><\/span>\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-content-1973\" class=\"elementor-tab-content elementor-clearfix plus-accordion-content 0 \" data-tab=\"3\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1973\">\r\n\t\t\t\t\t\t\t<div class=\"plus-content-editor\" >\t\t<div data-elementor-type=\"single-post\" data-elementor-id=\"611\" class=\"elementor elementor-611 post-793 post type-post status-publish format-standard has-post-thumbnail hentry category-base category-crossref category-garuda category-google-scholar category-onesearch category-sinta tag-keuangan-negara tag-perpajakan\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4c36203 e-con-boxed e-con\" data-id=\"4c36203\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c5509cb elementor-widget elementor-widget-post-info\" data-id=\"c5509cb\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-215badd\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t1. Sinta S5\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-cb1c88c\">\n\t\t\t\t\t\t<a href=\"https:\/\/scholar.google.co.id\/citations?user=sAHlqB0AAAAJ&#038;hl=id\" target=\"_blank\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t2. Google Scholar\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-1f1e2ff\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.base-search.net\/Search\/Results?lookfor=jurnal+pajak+dan+keuangan+negara&#038;name=&#038;oaboost=1&#038;newsearch=1&#038;refid=dcbasen\" target=\"_blank\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t3. BASE\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<\/div>\t\t\t\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t<\/div> \r\n\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t\t<\/div> \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81c062a elementor-widget elementor-widget-spacer\" data-id=\"81c062a\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a933d7c elementor-widget elementor-widget-tp-advanced-buttons\" data-id=\"a933d7c\" data-element_type=\"widget\" data-widget_type=\"tp-advanced-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"pt-plus-adv-button-wrapper \" ><div id=\"advbutton69d79c2bd65e1\" class=\"pt_plus_adv_button  ab-cta  tp_cta_st_12   \" ><a href=\"https:\/\/jurnal.pknstan.ac.id\/index.php\/pkn\/index\" class=\"adv-button-link-wrap \" role=\"button\"><span>Visit Journal<\/span><\/a><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":[],"acf":[],"_links":{"self":[{"href":"https:\/\/jurnal.pknstan.ac.id\/home\/wp-json\/wp\/v2\/pages\/196"}],"collection":[{"href":"https:\/\/jurnal.pknstan.ac.id\/home\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/jurnal.pknstan.ac.id\/home\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/jurnal.pknstan.ac.id\/home\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/jurnal.pknstan.ac.id\/home\/wp-json\/wp\/v2\/comments?post=196"}],"version-history":[{"count":234,"href":"https:\/\/jurnal.pknstan.ac.id\/home\/wp-json\/wp\/v2\/pages\/196\/revisions"}],"predecessor-version":[{"id":1500,"href":"https:\/\/jurnal.pknstan.ac.id\/home\/wp-json\/wp\/v2\/pages\/196\/revisions\/1500"}],"wp:attachment":[{"href":"https:\/\/jurnal.pknstan.ac.id\/home\/wp-json\/wp\/v2\/media?parent=196"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}