Penerbit: Faculty of Economics and Business
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INDEPENDENSI DALAM PERSEPKTIF APIP PEMERINTAH DAERAH : STUDI FENOMENOLOGI
Oleh: Akhriani, Ririn
Aparat Pengawas Intern Pemrintah (APIP) berfungsi sebagai pengawas intern yang memiliki peran strategis dalam menjamin akuntabilitas pengelolaan kinerja pemerintah. Sehingga APIP merupakan fondasi penting dalam mencapai good governance. Dalam pelaksanaan tugasnya APIP dituntut untuk senantiasa indep...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 29 No 2 (2024): JAK Volume 29 No 2 Tahun 2024; 214-223
E-FAKTUR: STRATEGI EFISIENSI LAYANAN PERPAJAKAN BERBASIS TEKNOLOGI DAN LEAN MANAGEMENT ACCOUNTING
Oleh: Biswan, Ali Tafriji, Malelak, Claudya Margareth Larasati
Studi ini bertujuan menganalisis penerapan konsep lean management accounting terhadap proses bisnis faktur pajak melalui pengembangan aplikasi e-Faktur. Pendekatan kualitatif digunakan dengan menelaah studi kasus, literatur, peraturan-peraturan terkait, serta sumber pernyataan dan testimoni implemen...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 30 No 1 (2025): JAK Volume 30 No 1 Tahun 2025; 1-11
LAMIKRO APPLICATION IN PREPARING MSME FINANCIAL REPORTS BASED ON SAK EMKM
Oleh: Dwijayanti, Ni Made Ayu, Lasmini, Ni Nengah, Ardina, Cening
This study aims to determine the effectiveness of the LAMIKRO Digital Application in preparing SAK EMKM-based financial statements at Salsabila Leather Bags. This type of research uses a qualitative method using a Field Research approach. Data is obtained from primary data sources and secondary data...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 30 No 1 (2025): JAK Volume 30 No 1 Tahun 2025; 33-42
TRANSFORMING CARBON EMISSION TRANSPARENCY: THE IMPACT OF GREEN R&D, MEDIA EXPOSURE, AND ENVIRONMENTAL COSTS IN INDONESIA
Oleh: Majidah, Rona, Octary, Ayu Dwiny, Fathia, Syaharani Noer
In supporting global carbon emission reduction initiatives, the Financial Services Authority (OJK) has taken part in organizing a carbon exchange aimed at reducing carbon emission levels. Additionally, the Indonesian Government enacted Law Number 16 of 2016 concerning the Ratification of the Paris A...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 30 No 1 (2025): JAK Volume 30 No 1 Tahun 2025; 43-56
ANALYSIS OF LOCAL FINANCIAL INDEPENDENCE CHALLENGES MODERATED BY ECONOMIC GROWTH (CASE STUDY OF PROVINCES REGENCIES/CITIES IN KALIMANTAN)
Oleh: Anjani, Rija, Masnila, Nelly, Yanto, Desri
This research was aimed to analyze the influence of local taxes, revenue sharing, and capital expenditure on the independence of local government finances in the support of the implementation of autonomy by the government, using economic growth as a moderating variable. Using secondary data from fin...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 30 No 1 (2025): JAK Volume 30 No 1 Tahun 2025; 12-22
DETERMINANTS OF SALES VOLUME OF HEALTH SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2019-2023 PERIOD
Oleh: Hafif, Alimul, Wartoyo, Wartoyo, Widagdo, Ridwan
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...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 30 No 1 (2025): JAK Volume 30 No 1 Tahun 2025; 57-70
FINANCIAL PERFORMANCE AND STOCK PRICES: HOW PRICE EARNING RATIO SHAPES CROSS-SECTOR RELATIONSHIPS IN THE STOCK EXCHANGE
Oleh: Basri, Basri, Irnandas, Muh., Herianti, Herianti
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...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 30 No 1 (2025): JAK Volume 30 No 1 Tahun 2025; 23-32
FUNDAMENTAL ASPECTS OF THE COMPANY IN INCREASING DIVIDENDS
Oleh: Saptian, Egi, Safitri, Rika Henda, Mukhtaruddin, Mukhtaruddin
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 ...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 30 No 1 (2025): JAK Volume 30 No 1 Tahun 2025; 71-83
MAPPING THE VALUES OF THE ACCOUNTING PROFESSION FROM A NATIONAL DEFENSE PERSPECTIVE: A LITERATURE REVIEW
Oleh: Rilah, Fitri Nur, Yuhertiana, Indrawati
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...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025; 119-128
THE ROLE OF CASH HOLDING, CORPORATE SOCIAL RESPONSIBILITY AND OPERATING CAPACITY ON FINANCIAL DISTRESS WITH CASH FLOW AS A MODERATING VARIABLE
Oleh: Rahmawati, Ulva Amalia, Setiawan, Ananda
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 ...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 30 No 1 (2025): JAK Volume 30 No 1 Tahun 2025; 84-96