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 (125)
BPR face difficulties with the high ratio of non-performing loans and competition for peer-to-peer landing online or financial technology (fintech) which was published in CNBC Indonesia. To survive in the sphere of intense business competition, where in the future there will be many digital economic...
Jurnal Akuntansi dan Keuangan (JAK); Vol 25 No 2 (2020): JAK Volume 25 No 2, Juli 2020; 187-198 | 2020
The purpose of this study was to examine the effect of financial performance on the rate of return. The indicators used to measure financial performance are return on investment, net profit margin, earnings per share, operating cash flow, economic value added. This study uses secondary data with a p...
Jurnal Akuntansi dan Keuangan (JAK); Vol 25 No 2 (2020): JAK Volume 25 No 2, Juli 2020; 214-230 | 2020
This study aims to analyze the effect of Risk Based Bank Rating (RBBR) component implementation to the financial performance of conventional commercial banks in Indonesia. The RBBR component is presented by using variables: Non Performing Loan, Loan to Deposit Ratio, Good Corporate Governance, Opera...
Jurnal Akuntansi dan Keuangan (JAK); Vol 25 No 2 (2020): JAK Volume 25 No 2, Juli 2020; 157-171 | 2020
Goverment faces economic problem continuously that affect the economic growth where the most impact occured is from State Budge. The low absorption rate of goverment budget as seen from the realization of the state ministry/institutional budget hampers the rate of economic growth. The purpose of thi...
Jurnal Akuntansi dan Keuangan (JAK); Vol 23 No 1 (2018): Volume 23 Number 1, Januari 2018 | 2020
Environmental performance and disclosure level of CSR to the enactment of Law No.47 year 2012 is still voluntary. This means companies are not required to disclose environmental performance in the annual report. While in 2012 has been applied new law, then with enactment of the Act environmental per...
Jurnal Akuntansi dan Keuangan (JAK); Vol 23 No 1 (2018): Volume 23 Number 1, Januari 2018 | 2020
This research aims to examine the affect of awareness of paying tax towards the willingness of paying tax, the affect of tax regulation knowledge towards the willingness of paying tax, perception of tax system effectiveness towards the willingness of paying tax, percieved benefits by taxpayers towar...
Jurnal Akuntansi dan Keuangan (JAK); Vol 23 No 1 (2018): Volume 23 Number 1, Januari 2018 | 2020
Corruption is a complex social, political and economic problem and occurs in every country with different levels. Corruption will complicate democracy and governance of a country. To overcome the problem of corruption, the government must implement good governance. This study aims to provide empiric...
Jurnal Akuntansi dan Keuangan (JAK); Vol 25 No 1 (2020): Volume 25 Number 1, Januari 2020; 96-114 | 2020
SME is one of the factors affecting economic development in Indonesia right now. This research aims to study the effect of competitive strategy to bussiness performance using unique capabilities, process innovation and competitive strategy as the indicators. The sample used in this research is food ...
Jurnal Akuntansi dan Keuangan (JAK); Vol 25 No 1 (2020): Volume 25 Number 1, Januari 2020; 81-95 | 2020
This study aims to determine the effect of simultaneous elections in Indonesia, namely legislative and executive elections that occur simultaneously together with the reaction in the capital market. Market reaction is measured using trading volume activity and returns stock that occur within the tim...
Jurnal Akuntansi dan Keuangan (JAK); Vol 25 No 1 (2020): Volume 25 Number 1, Januari 2020; 54-64 | 2020
This study aims to analyze the trading day, trading volume, and frequency trading of stock returns on food and beverage companies listed on the Indonesia Stock Exchange for the period of 2016- 2018. This research method uses a quantitative approach. The analytical method used in this study is multip...
Jurnal Akuntansi dan Keuangan (JAK); Vol 25 No 1 (2020): Volume 25 Number 1, Januari 2020; 28-42 | 2020