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)
This research aims to; 1) Determine the effect of education level on the preparation of SAK ETAP financial statements; 2) Determine the influence of educational background on the preparation of SAK ETAP financial statements; 3) Determine the effect of business scale on the preparation of SAK ETAP fi...
Jurnal Akuntansi dan Keuangan (JAK); Vol 24 No 2 (2019): Volume 24 Number 2, Juli 2019; 181-192 | 2019
The research objective was to determine the effect of murabaha financing and interest rate BI to Revenue Margin On Islamic Banking simultaneously and partially. This type of research is associative research. The data digunakanadalah secondary data, where the data is murabaha financing resource...
Jurnal Akuntansi dan Keuangan (JAK); Vol 24 No 2 (2019): Volume 24 Number 2, Juli 2019; 220-229 | 2019
This research is aimed at determining the influence ofeconomic growth, local revenue and general fund allocation toward appropriation of capital budget In Districts/City in South Sumatera Province. The samples used in this study were 11 districts/cities in South Sumatera Province in line with the so...
Jurnal Akuntansi dan Keuangan (JAK); Vol 24 No 2 (2019): Volume 24 Number 2, Juli 2019; 193-202 | 2019
The purpose of this study was to determine the effect of budget participation, budget communication and budget details on the performance of local government budgeting. The object of this research is employees who work in the Government of East Lampung Regency and taken 3 people consisting of SKPD L...
Jurnal Akuntansi dan Keuangan (JAK); Vol 24 No 1 (2019): Volume 24 Number 1, Januari 2019; 63-75 | 2019
This study aims to measure the value of investment is ideal amount and feasible to invest by Government City XYZ to PT Bank Lampung. The methods used in this study is ratio analysis and investment faeasibility analysis (Payback Period, Net Present Value, Internal Rate of Return, Profitability Index)...
Jurnal Akuntansi dan Keuangan (JAK); Vol 24 No 1 (2019): Volume 24 Number 1, Januari 2019; 89-99 | 2019
Using independent variable institutional ownership, managerial ownership, independent commissioner, audit committee, and BIG4, this research wanted to see the influence of corporate governance to financial restatement. By using sample of financial report from 2015 until 2017, this research found tha...
Jurnal Akuntansi dan Keuangan (JAK); Vol 24 No 1 (2019): Volume 24 Number 1, Januari 2019; 76-88 | 2019
Penelitian ini bertujuan untuk menginvestigasi pengaruh financial distress, opini audit, dan profitabilitas terhadap audit report lag (studi empiris pada perusahaan perbankan dan perusahaan pembiayaan yang terdaftar di Bursa Efek Indonesia tahun 2012-2016). Metode yang digunakan dalam penelitian ...
Jurnal Akuntansi dan Keuangan (JAK); Vol 24 No 1 (2019): Volume 24 Number 1, Januari 2019; 36-49 | 2019
The purpose of this study is to compare the financial performance of the provincial governments in Java and Sumatra in the 2014-2017 period and to determine the differences in the financial performance of the provincial governments in Java and Sumatra in the 2014- 2017 period.The research method ...
Jurnal Akuntansi dan Keuangan (JAK); Vol 24 No 1 (2019): Volume 24 Number 1, Januari 2019; 23-35 | 2019
This study aims to examine the factors that affect audit delay of financial reports on the manufacturing companies listed in the Indonesia Stock Exchange. The examined factors of this research are profitability, solvability and firm size as the independent variables while audit delay as the depen...
Jurnal Akuntansi dan Keuangan (JAK); Vol 24 No 1 (2019): Volume 24 Number 1, Januari 2019; 15-22 | 2019
Corporations pass every stage of their life cycles through different ways. At each point of these stages a company has the possibility to turn into decline. When this occurs, a company has the incentive to manage earnings in order to maintain its performance reflected in reported earnings. The ob...
Jurnal Akuntansi dan Keuangan (JAK); Vol 24 No 1 (2019): Volume 24 Number 1, Januari 2019; 50-62 | 2019