Tentang Jurnal:
Scope and Focus
JOURNAL OF ACCOUNTING AND FINANCE (JAK) is a Journal of Accounting and Finance issued by Faculty of Economics and Business Lampung University. JAK is issued three two a year on June and December. The Redaction Board accept only research in the field of legal science that already in the form of journal article to be considered for publication.
The aims of JAK is to provides immediate open access to its content in the principle of making research freely available to the public as a support for the greater global exchange of knowledge. JAK is available in both print and online version. Language used in this journal is English or Indonesian.
Scope of articles published in JAK is consist of a broad range of topic in the field of Accoounting and Finance including:
Artikel (16)
The objective of this study is to find empirical evidence on the influence of attitudes, subjective norms, and perceived behavioral control on academic dishonesty, such as cheating and plagiarism, by state university students in Bandar Lampung. Specifically, this study was conducted during the COVID...
Jurnal Akuntansi dan Keuangan (JAK); Vol 27 No 2 (2022): JAK Volume 27 No 2, 2022; 151-163 | 2022
This research explored the Application of Corporate Social Responsibility (CSR) Disclosure Information and the influencing Factors Based on Agency Theory, Legitimacy, Stakeholders and Social Contract Theory. The purpose of this study was to determine how much the composition of the board of co...
Jurnal Akuntansi dan Keuangan (JAK); Vol 27 No 2 (2022): JAK Volume 27 No 2, 2022; 113-119 | 2022
This study aims to determine the effect of gender and citizenship of the board of directors on the value of manufacturing companies for the period 2018-2020. The variable used to measure the value of the company is Price to Book Value (PBV), Gender is measured using the percentage value of women on ...
Jurnal Akuntansi dan Keuangan (JAK); Vol 27 No 2 (2022): JAK Volume 27 No 2, 2022; 144-150 | 2022
This study aims to analyze how the implementation of green accounting for the management of medical waste in the Regional General Hospital dr. Haryoto Lumajang. The object of research is the Regional General Hospital dr. Haryoto Lumajang and the research method uses a qualitative method. Based on th...
Jurnal Akuntansi dan Keuangan (JAK); Vol 27 No 2 (2022): JAK Volume 27 No 2, 2022; 102-112 | 2022
This study aims to measure impairment losses (CKPN) before and adfter the application Expected Credit Loss (ECL method of PSAK 71, as well as the difference in net income before and after the application of the Expected Credit Loss (ECL) method according to PSAK 71 at financial institutions in Indon...
Jurnal Akuntansi dan Keuangan (JAK); Vol 27 No 2 (2022): JAK Volume 27 No 2, 2022; 120-131 | 2022
This study aims to test and analyze the hypotheses put forward in positive accounting theory with the factors of type of industry, tax, and solvency level on the company's tendency to choose the method of depreciation of fixed assets. The method used in this study is a quantitative method in which t...
Jurnal Akuntansi dan Keuangan (JAK); Vol 27 No 2 (2022): JAK Volume 27 No 2, 2022; 132-143 | 2022
Penelitian ini bertujuan untuk mengetahui pengaruh foreign direct investment, pajak, dan human capital terhadap pertumbuhan ekonomi yang ada di Indonesia. Penelitian ini menggunakan pendekatan kuantitatif. Dengan menggunakan data sekunder yang peneliti kumpulkan dari tahun 1988 sampai dengan tahun 2...
Jurnal Akuntansi dan Keuangan (JAK); Vol 27 No 2 (2022): JAK Volume 27 No 2, 2022; 93-101 | 2022
The purpose of this study is to answer the debate regarding the impact of the Covid-19 pandemic on the soundness of Islamic banks in Indonesia. In this study, the soundness of Islamic banking is measured using the RGEC method. The object of the research is focused on all Islamic banking companies op...
Jurnal Akuntansi dan Keuangan (JAK); Vol 27 No 2 (2022): JAK Volume 27 No 2, 2022; 83-92 | 2022
Financial reporting using an accrual basis is preferred by conventional and Islamic banking because it is considered rational and fair in reflecting the company's financial condition although it can also provide flexibility to management in choosing accounting methods for certain purposes or earning...
Jurnal Akuntansi dan Keuangan (JAK); Vol 27 No 1 (2022): JAK Volume 27 No 1, 2022; 76-82 | 2022
This reseacrh aims to examine the correlation between corporate governance and tax avoidance and how effective corporate governance is in tax avoidance in mining companies listed on Indonesia Stock Exchange. By using purposive sampling in the observation periode 2010-2019, obtained 234 observa...
Jurnal Akuntansi dan Keuangan (JAK); Vol 27 No 1 (2022): JAK Volume 27 No 1, 2022; 31-46 | 2022