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 (14)
This study aims to explore the role of good government governance as a theoretical framework in overcoming Poverty-Feminization. This objective stems from the significant slowdown in achieving Sustainable Development Goal 5 (SDG 5) on gender equality, with a progress rate of only 61.5%, categorized ...
Jurnal Akuntansi dan Keuangan (JAK); Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025; 140-150 | 2025
This study aims to analyze the influence of State Capital Participation (PMN), strategic orientation, accountability, good corporate governance (GCG), and risk management on the financial performance of State-Owned Enterprises (SOEs) in Indonesia during the 2021–2024 period. Using a quantitative a...
Jurnal Akuntansi dan Keuangan (JAK); Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025; 129-139 | 2025
The accounting profession emphasizes the importance of ethical values as a basis for professional practice. This research aims to map the values of the accounting profession from the national defense perspective in order to build the character of accountants with integrity and national insight...
Jurnal Akuntansi dan Keuangan (JAK); Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025; 119-128 | 2025
One of the primary metrics used to evaluate the success of Indonesia's Islamic Commercial Banks (BUS) is profitability. The purpose of this study is to examine how the financing distribution (FDR), solvency (DER), and liquidity (CR) affected BUS's return on assets (ROA) during the period. Multiple l...
Jurnal Akuntansi dan Keuangan (JAK); Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025; 151-161 | 2025
This study examines the effect of the Investment Opportunity Set (IOS), company age (Firm Age), liquidity, and financial leverage (Financial Leverage) on earnings quality in LQ45 Index companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. A quantitative approach is employe...
Jurnal Akuntansi dan Keuangan (JAK); Vol 30 No 1 (2025): JAK Volume 30 No 1 Tahun 2025; 105-118 | 2025
Investors need information to help make the right investment decisions. One of the considerations for investors to make investment decision in a company is the company's stock return and thus, investors do need to know the variables that can affect stock returns. For this reason, this study was cond...
Jurnal Akuntansi dan Keuangan (JAK); Vol 30 No 1 (2025): JAK Volume 30 No 1 Tahun 2025; 97-104 | 2025
The purpose of this study is to determine and analyze the influence of cash holding, corporate social responsibility and operating capacity on financial distress with cash flow as a moderating variable. The subject of this study is manufacturing companies listed in the Indonesian Sharia stock index ...
Jurnal Akuntansi dan Keuangan (JAK); Vol 30 No 1 (2025): JAK Volume 30 No 1 Tahun 2025; 84-96 | 2025
This study aims to examine the influence of debt policy, free cash flow, profitability, liquidity, and firm size on dividend policy in mining companies listed on the Indonesia Stock Exchange for the period 2019–2023. The sampling method used is purposive sampling with a total of 75 companies. The ...
Jurnal Akuntansi dan Keuangan (JAK); Vol 30 No 1 (2025): JAK Volume 30 No 1 Tahun 2025; 71-83 | 2025
This research aims to analyze the influence of the price-earning ratio as a moderating factor on share prices on the Indonesia Stock Exchange by considering cross-sector differences. The data analysis method uses panel data multiple regression with a fixed effect model approach. Financial performanc...
Jurnal Akuntansi dan Keuangan (JAK); Vol 30 No 1 (2025): JAK Volume 30 No 1 Tahun 2025; 23-32 | 2025
The purpose of this study is to measure the influence of production costs, selling costs, and general administrative costs on sales volume in health sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period either partially or simultaneously. The method used is a quantitat...
Jurnal Akuntansi dan Keuangan (JAK); Vol 30 No 1 (2025): JAK Volume 30 No 1 Tahun 2025; 57-70 | 2025