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)
This study investigates how internal audit functions shape governance, risk management, and organizational performance across six developing economies: The Gambia, Ghana, Kenya, Indonesia, Malaysia, and India between 2000 and 2025. Employing a qualitative comparative case study approach, it analyses...
Jurnal Akuntansi dan Keuangan (JAK); Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025; 192-201 | 2025
This study examines the influence of Sharia Accounting Information System (SAIS) quality on the financial performance of Islamic financial institutions, considering customer trust and Sharia compliance as mediating variables. Using a quantitative explanatory design, data were collected from responde...
Jurnal Akuntansi dan Keuangan (JAK); Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025; 222-231 | 2025
This study unpacks the relationship between formal performance evaluation and job performance by examining the mediating role of subordinates’ trust in their supervisors. Data were collected through an online survey of 103 teachers from private schools in Indonesia and analyzed using Structural Eq...
Jurnal Akuntansi dan Keuangan (JAK); Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025; 202-211 | 2025
This research aims to analyze the influence of female boards of commissioners, female boards of directors, female audit committees, and liquidity on the financial performance of conventional commercial banks listed on the Indonesia Stock Exchange (IDX). The banking industry plays a crucial role in m...
Jurnal Akuntansi dan Keuangan (JAK); Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025; 162-172 | 2025
This study aims to analyze the effect of corporate governance, capital intensity, and financial distress on accounting conservatism with leverage as a moderating variable. This study uses a quantitative approach on 18 insurance companies listed on the Indonesia Stock Exchange during the 2021–2023 ...
Jurnal Akuntansi dan Keuangan (JAK); Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025; 173-191 | 2025
This research aims to analyze the effect of receivable turnover and debt to equity ratio (DER) on return on assets (ROA) in energy companies listed in the LQ45 index. The research sample consists of 45 observation data taken from 9 energy companies for 5 years. The analysis method used is multiple l...
Jurnal Akuntansi dan Keuangan (JAK); Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025; 212-221 | 2025
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