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 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
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...
Jurnal Akuntansi dan Keuangan (JAK); Vol 30 No 1 (2025): JAK Volume 30 No 1 Tahun 2025; 12-22 | 2025
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...
Jurnal Akuntansi dan Keuangan (JAK); Vol 30 No 1 (2025): JAK Volume 30 No 1 Tahun 2025; 43-56 | 2025
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...
Jurnal Akuntansi dan Keuangan (JAK); Vol 30 No 1 (2025): JAK Volume 30 No 1 Tahun 2025; 33-42 | 2025
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...
Jurnal Akuntansi dan Keuangan (JAK); Vol 30 No 1 (2025): JAK Volume 30 No 1 Tahun 2025; 1-11 | 2025