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)
Penelitian ini bertujuan untuk mengetahui pengaruh foreign direct investment, pajak, dan human capital terhadap pertumbuhan ekonomi yang ada di Indonesia. Penelitian ini menggunakan pendekatan kuantitatif. Dengan menggunakan data sekunder yang peneliti kumpulkan dari tahun 1988 sampai dengan tahun 2...
Jurnal Akuntansi dan Keuangan (JAK); Vol 27 No 2 (2022): JAK Volume 27 No 2, 2022; 93-101 | 2022
The purpose of this study is to answer the debate regarding the impact of the Covid-19 pandemic on the soundness of Islamic banks in Indonesia. In this study, the soundness of Islamic banking is measured using the RGEC method. The object of the research is focused on all Islamic banking companies op...
Jurnal Akuntansi dan Keuangan (JAK); Vol 27 No 2 (2022): JAK Volume 27 No 2, 2022; 83-92 | 2022
Financial reporting using an accrual basis is preferred by conventional and Islamic banking because it is considered rational and fair in reflecting the company's financial condition although it can also provide flexibility to management in choosing accounting methods for certain purposes or earning...
Jurnal Akuntansi dan Keuangan (JAK); Vol 27 No 1 (2022): JAK Volume 27 No 1, 2022; 76-82 | 2022
This reseacrh aims to examine the correlation between corporate governance and tax avoidance and how effective corporate governance is in tax avoidance in mining companies listed on Indonesia Stock Exchange. By using purposive sampling in the observation periode 2010-2019, obtained 234 observa...
Jurnal Akuntansi dan Keuangan (JAK); Vol 27 No 1 (2022): JAK Volume 27 No 1, 2022; 31-46 | 2022
Return on Assets is one of the indicators that can be used to measure how effectively a company utilizes its assets to generate profits and achieve competitive advantage in its performance. The Resources-Based Theory explains that the use of resources effectively and efficiently can be a competitive...
Jurnal Akuntansi dan Keuangan (JAK); Vol 27 No 1 (2022): JAK Volume 27 No 1, 2022; 1-10 | 2022
PENGARUH STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA
The purpose of this study was to analyze the effect of capital structure on firm value in manufacturing companies on the Indonesia Stock Exchange. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange with a research period of 2017, 2018, 2019 and 2020. T...
Jurnal Akuntansi dan Keuangan (JAK); Vol 27 No 1 (2022): JAK Volume 27 No 1, 2022; 24-30 | 2022
This study aims to analyze the factors that affect stock price stability as proxied by the volatility of stock prices in the era of pandemic Covid-19. This research examines empirically by using the independent variable of corporate action which is proxied by dividend policy, earning volatility, and...
Jurnal Akuntansi dan Keuangan (JAK); Vol 27 No 1 (2022): JAK Volume 27 No 1, 2022; 11-23 | 2022
The purpose of this study is to determine the model for preparing the shop financial statements and to determine the knowledge and understanding of shop owners about SAK EMKM. This study uses a descriptive qualitative approach. To find out the application of SAK EMKM at the shop, the researcher used...
Jurnal Akuntansi dan Keuangan (JAK); Vol 27 No 1 (2022): JAK Volume 27 No 1, 2022; 66-75 | 2022
AbstrakPenelitian ini bertujuan untuk mengetahui adanya pengaruh antara opini audit, temuan kelemahan sistem pengendalian internal dan temuan ketidakpatuhan perundang-undangan terhadap tingkat korupsi di pemerintahan daerah provinsi. Jenis penelitian yang digunakan dalam penelitian ini merupakan jen...
Jurnal Akuntansi dan Keuangan (JAK); Vol 27 No 1 (2022): JAK Volume 27 No 1, 2022; 55-65 | 2022
This study aims to analyze the effect of internal control and benefits on employee performance at PTUN. The sample was determined by saturated sampling technique and obtained 42 PTUN employees. This research is a type of quantitative research. Data analysis methods used in this study include reliabi...
Jurnal Akuntansi dan Keuangan (JAK); Vol 27 No 1 (2022): JAK Volume 27 No 1, 2022; 47-54 | 2022