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 (20)
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
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