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 (16)
Expansion of regions is aimed to prosper the community. In 2018 as many as 314 proposals for expansions could not be approved by the Minister of Home Affairs because the impact was not in line with expectations. This study aims to see the direct effect of the financial performance of the newly forme...
Jurnal Akuntansi dan Keuangan (JAK); Vol 24 No 2 (2019): Volume 24 Number 2, Juli 2019; 132-144 | 2019
The purpose of research is to get empirical evidence about the effect of microeconomics and macroeconomics factors to debt policy. This research used the Financial Companies which is listed in Indonesia stock exchange started the year 2014-2018 with total 32 Companies. Samples are selected based on ...
Jurnal Akuntansi dan Keuangan (JAK); Vol 24 No 2 (2019): Volume 24 Number 2, Juli 2019; 145-156 | 2019
The research aims to examine the antecedent variables of capital structure, such as profitability, firm size, investment opportunity set, managerial ownership, and dividend policy, and its effect on the firm value. We used 41 listed firms of the Indonesia Stock Exchange from manufacturing industry i...
Jurnal Akuntansi dan Keuangan (JAK); Vol 24 No 2 (2019): Volume 24 Number 2, Juli 2019; 203-219 | 2019
The purpose of this study is to examine the effect of accrual information quality and the role of IFRS convergence on earnings informativeness measured by ERC in relation to stock price movements occurring in Indonesia. Using manufacturing companies that went public and were listed on the Indonesia ...
Jurnal Akuntansi dan Keuangan (JAK); Vol 24 No 2 (2019): Volume 24 Number 2, Juli 2019; 157-172 | 2019
Nowadays the performance of Civil Servants (PNS) related to service to the community has always been the spotlight. The low work discipline, awareness, and service shown by some of the Civil Servants has an impact on negative stereotypes provided by the community. Therefore there is a need for signi...
Jurnal Akuntansi dan Keuangan (JAK); Vol 24 No 2 (2019): Volume 24 Number 2, Juli 2019; 173-180 | 2019
This research aims to; 1) Determine the effect of education level on the preparation of SAK ETAP financial statements; 2) Determine the influence of educational background on the preparation of SAK ETAP financial statements; 3) Determine the effect of business scale on the preparation of SAK ETAP fi...
Jurnal Akuntansi dan Keuangan (JAK); Vol 24 No 2 (2019): Volume 24 Number 2, Juli 2019; 181-192 | 2019
The research objective was to determine the effect of murabaha financing and interest rate BI to Revenue Margin On Islamic Banking simultaneously and partially. This type of research is associative research. The data digunakanadalah secondary data, where the data is murabaha financing resource...
Jurnal Akuntansi dan Keuangan (JAK); Vol 24 No 2 (2019): Volume 24 Number 2, Juli 2019; 220-229 | 2019
This research is aimed at determining the influence ofeconomic growth, local revenue and general fund allocation toward appropriation of capital budget In Districts/City in South Sumatera Province. The samples used in this study were 11 districts/cities in South Sumatera Province in line with the so...
Jurnal Akuntansi dan Keuangan (JAK); Vol 24 No 2 (2019): Volume 24 Number 2, Juli 2019; 193-202 | 2019
The purpose of this study was to determine the effect of budget participation, budget communication and budget details on the performance of local government budgeting. The object of this research is employees who work in the Government of East Lampung Regency and taken 3 people consisting of SKPD L...
Jurnal Akuntansi dan Keuangan (JAK); Vol 24 No 1 (2019): Volume 24 Number 1, Januari 2019; 63-75 | 2019
This study aims to measure the value of investment is ideal amount and feasible to invest by Government City XYZ to PT Bank Lampung. The methods used in this study is ratio analysis and investment faeasibility analysis (Payback Period, Net Present Value, Internal Rate of Return, Profitability Index)...
Jurnal Akuntansi dan Keuangan (JAK); Vol 24 No 1 (2019): Volume 24 Number 1, Januari 2019; 89-99 | 2019