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)
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 28 No 2 (2023): JAK Volume 28 No 2 Tahun 2023; 135-145 | 2023
This purpose of this study is to determine and analyze the direct influence of the dependent variable on the independent variable. Included among the independent variables are independence, auditor experience, professional skepticism, workload, and competency. The dependent variable is the ability o...
Jurnal Akuntansi dan Keuangan (JAK); Vol 28 No 2 (2023): JAK Volume 28 No 2 Tahun 2023; 163-172 | 2023
CEOs in corporations may not always employ logical reasoning when making decisions and may be swayed by personal characteristics such as overconfidence and narcissism. The decisions made by CEOs ultimately affect the company's performance. This study examines how CEO overconfidence and narcissism af...
Jurnal Akuntansi dan Keuangan (JAK); Vol 28 No 2 (2023): JAK Volume 28 No 2 Tahun 2023; 155-162 | 2023
This research was conducted to determine the effect of disclosing economic, environmental, and social performance in Sustainability Reporting by state-owned companies on company performance and value. This research was conducted on state-owned companies registered in the IDX BUMN20 for the 2016–20...
Jurnal Akuntansi dan Keuangan (JAK); Vol 28 No 2 (2023): JAK Volume 28 No 2 Tahun 2023; 173-182 | 2023
The purpose of this study was to determine the impact of the pandemic on the realization of local revenue from the regional tax sector in North Lampung Regency. The data in this study is secondary data obtained from the BPPRD Office of North Lampung Regency. The number of research samples is 22 samp...
Jurnal Akuntansi dan Keuangan (JAK); Vol 28 No 1 (2023): JAK Volume 28 No 1, 2023; 99-108 | 2023
The issuance of Omnibus Law Policy is predicted to be an effective policy in simplifying regulations, especially in the field of taxation. This study aims to find out in depth the perceptions of various parties regarding the implementation of PMK No. 18 regarding Exceptions from the Imposition of In...
Jurnal Akuntansi dan Keuangan (JAK); Vol 28 No 1 (2023): JAK Volume 28 No 1, 2023; 48-54 | 2023
This study aims to analyze the effect of deferred tax assets and profitability on earnings management in non-cyclical customer companies listed on the IDX period 2012-2021. Deferred tax assets are measured by comparing the difference between the deferred tax assets of period t and period t-1 with th...
Jurnal Akuntansi dan Keuangan (JAK); Vol 28 No 1 (2023): JAK Volume 28 No 1, 2023; 37-47 | 2023
This study aims to examine domestic and foreign factors on the Jakarta Islamic Index (JII) using the estimated Vector Error Correction Model. Monthly data used from January 2010 to December 2021 (144 months). This research generally gets two findings. First, in the long term domestic factors (exchan...
Jurnal Akuntansi dan Keuangan (JAK); Vol 28 No 1 (2023): JAK Volume 28 No 1, 2023; 16-27 | 2023
Perkembangan pesat pada teknologi Internet of Things (IoT) dan Blockchain (BC) mendorong penelitian ini dalam mengusulkan dua aplikasi model transaksi IoT-BC dalam bidang akuntansi. Model transaksi IoT-BC dapat secara otomatis mengumpulkan, mengunggah, dan merekam semua data keuangan yang relevan da...
Jurnal Akuntansi dan Keuangan (JAK); Vol 28 No 1 (2023): JAK Volume 28 No 1, 2023; 28-36 | 2023
The preparation of regional budgets is influenced by many factors, so the decision-making must be careful and thorough and supported by adequate data sources. However, human resources also have limitations in storing and remembering the data needed for making budgetary decisions. The preparation of ...
Jurnal Akuntansi dan Keuangan (JAK); Vol 28 No 1 (2023): JAK Volume 28 No 1, 2023; 1-15 | 2023