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:
Jurnal Akuntansi dan Keuangan (JAK)
Akreditasi SINTA
Sinta 4
Tentang Jurnal:
This research was aimed to analyze the influence of local taxes, revenue sharing, and capital expenditure on the independence of local government finances in the support of the implementation of autonomy by the government, using economic growth as a moderating variable. Using secondary data from fin...
Jurnal Akuntansi dan Keuangan (JAK); Vol 30 No 1 (2025): JAK Volume 30 No 1 Tahun 2025; 12-22 | 2025
In supporting global carbon emission reduction initiatives, the Financial Services Authority (OJK) has taken part in organizing a carbon exchange aimed at reducing carbon emission levels. Additionally, the Indonesian Government enacted Law Number 16 of 2016 concerning the Ratification of the Paris A...
Jurnal Akuntansi dan Keuangan (JAK); Vol 30 No 1 (2025): JAK Volume 30 No 1 Tahun 2025; 43-56 | 2025
This study aims to determine the effectiveness of the LAMIKRO Digital Application in preparing SAK EMKM-based financial statements at Salsabila Leather Bags. This type of research uses a qualitative method using a Field Research approach. Data is obtained from primary data sources and secondary data...
Jurnal Akuntansi dan Keuangan (JAK); Vol 30 No 1 (2025): JAK Volume 30 No 1 Tahun 2025; 33-42 | 2025
Studi ini bertujuan menganalisis penerapan konsep lean management accounting terhadap proses bisnis faktur pajak melalui pengembangan aplikasi e-Faktur. Pendekatan kualitatif digunakan dengan menelaah studi kasus, literatur, peraturan-peraturan terkait, serta sumber pernyataan dan testimoni implemen...
Jurnal Akuntansi dan Keuangan (JAK); Vol 30 No 1 (2025): JAK Volume 30 No 1 Tahun 2025; 1-11 | 2025