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:
Agency intereralation is a manager (agent) that is controlled by others with a contract of one or more shareholder. Manager has their own interest in decision making, but they also have a responsibality to maximize shareholder’s welfare. This conflict of interest always becomes a problem, that is ...
Jurnal Akuntansi dan Keuangan (JAK); Vol 23 No 1 (2018): Volume 23 Number 1, Januari 2018; 1-10 | 2018
This study aim to examine and found the empirical evidence the consistancy between budget absorption and realization after the implementation of Electronic Monitoring Budget Execution aplication (e-MPA) at Ministry of Religion working unit at Lampung Province. This study use 4.416 population data fo...
Jurnal Akuntansi dan Keuangan (JAK); Vol 23 No 1 (2018): Volume 23 Number 1, Januari 2018; 31-40 | 2018
This study aim to examine the effect of accounting information system and internal control system implementation to the quality of financial report of regional device organization (OPD) in Bandar Lampung and Metro City. The population of this study is the regional services in the Bandar Lampung and ...
Jurnal Akuntansi dan Keuangan (JAK); Vol 23 No 1 (2018): Volume 23 Number 1, Januari 2018; 11-30 | 2018
This study aimes to determine the effect of financial statements review on the quality of local financial statement reports with an understanding of the goverment accounting standards as a moderation variable. This research is a quantitative research, with survey method conducted through questionnai...
Jurnal Akuntansi dan Keuangan (JAK); Vol 23 No 1 (2018): Volume 23 Number 1, Januari 2018; 41-54 | 2018