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)
Kemiskinan merupakan masalah multidimensional dan multistruktural yang menjadikan pengentasan kemiskinan sebagai tantangan utama bagi pembangunan di abad ke-21. Kemiskinan umumnya terjadi di negara berkembang, namun tidak dapat dipungkiri bahwa kemiskinan dapat ditemukan di negara maju. Hal ini meny...
Jurnal Akuntansi dan Keuangan (JAK); Vol 29 No 1 (2024): JAK Volume 29 No 1 Tahun 2024; 28-38 | 2024
Merdeka Belajar Kampus Merdeka (MBKM) Program has been launched since 2020. One of the requirements is that the courses offered are courses without prerequisites, but in practice there are courses with prerequisites. MBKM participants come from different study programs, so they have different absorp...
Jurnal Akuntansi dan Keuangan (JAK); Vol 29 No 1 (2024): JAK Volume 29 No 1 Tahun 2024; 1-16 | 2024
Tax avoidance merupakan upaya dari perusahaan untuk meminimalisir beban pajak yang akan dibayar dengan memanfaatkan celah yang ada dalam perpajakan. Objective dari penelitian ini adalah menguji dan menganalisis faktor-faktor yang dapat mempengaruhi Tax Avoidance. Penelitian ini berobjek pada emiten ...
Jurnal Akuntansi dan Keuangan (JAK); Vol 29 No 1 (2024): JAK Volume 29 No 1 Tahun 2024; 39-48 | 2024
The purpose of this research is to analyze the effect of enterprise risk management to firm value mediated by sustainability report. The sample used was 94 set data from consumer non-cyclical companies and health companies listed on Indonesia Stock Exchange in 2018-2021. The variables used were ente...
Jurnal Akuntansi dan Keuangan (JAK); Vol 29 No 1 (2024): JAK Volume 29 No 1 Tahun 2024; 17-27 | 2024
Fraud atau kecurangan adalah tindakan dan menipu guna memperoleh keuntungan pribadi. Fraud dalam laporan keuangan merupakan masalah dalam organisasi yang menurunkan kepercayaan pihak yang berkepentingan seperti pemilik perusahaan atau calon investor terhadap keandalan dan objektivitas laporan keuang...
Jurnal Akuntansi dan Keuangan (JAK); Vol 28 No 2 (2023): JAK Volume 28 No 2 Tahun 2023; 206-218 | 2023
This research is motivated by the phenomenon of many start-up companies developing in ASEAN countries. This research aims to examine what factors can guarantee the success of startup companies, as assessed by financial performance and firm value. This research includes the variables of investor prot...
Jurnal Akuntansi dan Keuangan (JAK); Vol 28 No 2 (2023): JAK Volume 28 No 2 Tahun 2023; 193-205 | 2023
This research aims to analyze the effect of the Altman Z-score financial ratio on financial distress in automotive and component manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2021. The independent variables in this study include Net Working Capital to Total Assets, Reta...
Jurnal Akuntansi dan Keuangan (JAK); Vol 28 No 2 (2023): JAK Volume 28 No 2 Tahun 2023; 122-134 | 2023
This study aims to examine the effect of foreign ownership,institutional ownership, leverage, and the size of the board ofdirectors on the disclosure of corporate social responsibility.The population used is mining companies listed on the IndonesiaStock Exchange (IDX) for 2016-2020 with a sample tha...
Jurnal Akuntansi dan Keuangan (JAK); Vol 28 No 2 (2023): JAK Volume 28 No 2 Tahun 2023; 109-121 | 2023
Penelitian ini bertujuan untuk memberikan bukti empiris perbedaan Discretionary Allowance for Impairment Losses sebelum dan setelah implementasi PSAK 71 pada perbankan di Indonesia serta perbedaan Discretionary Allowance for Impairment Losses perbankan pada setiap Kelompok Bank berdasarkan Modal Int...
Jurnal Akuntansi dan Keuangan (JAK); Vol 28 No 2 (2023): JAK Volume 28 No 2 Tahun 2023; 183-192 | 2023
Internal Control is expected to be able to prevent and detect fraud. The Indonesian government uses the Government Internal Control System (SPIP). Management's understanding of SPIP is crucial to ensuring adequate SPIP is implemented in BLUDs. After SPIP is the Fraud Control Plan, both developed by ...
Jurnal Akuntansi dan Keuangan (JAK); Vol 28 No 2 (2023): JAK Volume 28 No 2 Tahun 2023; 146-154 | 2023