cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Indrayani
Contact Email
indrayani@unimal.ac.id
Phone
+6285260568234
Journal Mail Official
jak@unimal.ac.id
Editorial Address
Prodi Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Malikussaleh Kampus Bukit Indah, Desa Blang Pulo Kec. Muara satu Kota Lhokseumawe Kode Pos 24353
Location
Kota lhokseumawe,
Aceh
INDONESIA
Jurnal Akuntansi dan Keuangan
Published by Universitas Malikussaleh
ISSN : 23014717     EISSN : 2716022X     DOI : 10.29103
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Environmental Science Social Sciences Other
urnal Akuntansi dan Keuangan P-ISSN 2301-4717 E-ISSN 2716-022X is a open-access, peer-reviewed scientific journal published online through an Open Journal System. This journal is published by the Department of Accounting Faculty of Economics and Business, Malikussaleh University, Aceh Utara, Indonesia. Jurnal Akuntansi dan Keuangan is published every year twice, February and August. Jurnal Akuntansi dan Keuangan as a medium for disseminating research results from researchers, lecturers, and practitioners in the field of Accounting. JAK receives articles from researchers from lecturers, students and practitioners in the field of Accounting that have never been published in other journals, articles can be in the form of theoretical studies or research results written in Indonesian or English. Focus and Scope Jurnal Akuntansi dan Keuangan covered various of research approach, namely: quantitative, qualitative and mixed method. Jurnal Akuntansi dan Keuangan focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial Accounting Public Sector Accounting Sharia Accounting Auditing Forensic Accounting Behavioral Accounting (Including Ethics and Professionalism) Accounting Education Taxation Capital Markets and Investments Accounting for Banking and Insurance Accounting for SMEs Accounting Information Systems Environmental Accounting Accounting for Rural Credit Institutions
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 228 Documents
 19   20   21   22   23 
The Effects of Female Board of Director, Female Audit Committee, and CEO Power on Carbon Emission Disclosure Yesa, Kristianing; Iqbal, Syaiful
Jurnal Akuntansi dan Keuangan Vol. 14 No. 1 (2026): Jurnal Akuntansi dan Keuangan : Maret 2026
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v14i1.24687

Abstract

Carbon emission disclosure in Indonesia remains voluntary, leading to substantial variation in reporting practices across firms. This study examines the effects of female board members, the presence of female audit committee members, and CEO power on carbon emission disclosure among companies listed in the IDX LQ45 Low Carbon Leaders index during 2022–2023. Using purposive sampling and multiple linear regression, the study finds that female board representation has no significant effect on carbon emission disclosure, whereas female audit committees and CEO power positively affect it. Management ownership, as a control variable, shows a significant negative effect. This study offers novel evidence by differentiating the effectiveness of gender diversity across governance layers and jointly examining executive ownership power within a low-carbon index in an emerging market context. The results provide relevant implications for sustainability-oriented governance design and investment evaluation.
Integration of Green Accounting to Enhance the Value Added of Micro, Small, and Medium Enterprises In Majene Wulandari, Futri Ayu; Ariyandani, Nur; Rivai, Dian Rahmayanti; Irawati, Irawati; Ghazali, Rahmat
Jurnal Akuntansi dan Keuangan Vol. 14 No. 1 (2026): Jurnal Akuntansi dan Keuangan : Maret 2026
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v14i1.24768

Abstract

This study explores the integration of green accounting as a source of value creation for Micro, Small, and Medium Enterprises (MSMEs) in Majene, West Sulawesi, Indonesia. MSME actors generally interpret green accounting as basic environmental practices—such as waste management, energy efficiency, and resource saving—rather than as formal reporting. This research addresses the gap by examining how green accounting can be understood, implemented, and transformed into added value through the perspective of value creation theory. This research collected data through in-depth interviews with four MSME owners and one government representative from the Department of Cooperatives and MSMEs in Majene. Data analysis was conducted using NVivo software and validated through source triangulation. The findings reveal that MSME actors generally interpret green accounting as basic practices, such as waste management, energy efficiency, and resource savings, rather than formal environmental reporting. Nevertheless, these practices already contribute to triple bottom line outcomes: economic (cost efficiency), social (improved reputation and customer trust), and environmental (reduced waste and cleaner surroundings). The main drivers of green accounting adoption are owner awareness and customer demand for environmentally friendly products, while barriers include limited capital, knowledge, and government support. The study concludes that integrating green accounting can strategically enhance MSME competitiveness and sustainability. The study highlights the strategic potential of green accounting to enhance MSME competitiveness and sustainability, while emphasizing the need for stronger institutional and policy support.
Corporate Governance, Non-Debt Tax Shield, Asset Structure, and Financial Performance with Growth Opportunity Dienata, Sherly Putri; Maulana, Wahyu
Jurnal Akuntansi dan Keuangan Vol. 14 No. 1 (2026): Jurnal Akuntansi dan Keuangan : Maret 2026
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v14i1.24878

Abstract

This study aims to determine the effect of Good Corporate Governance (proxied by the proportion of independent commissioners), Non-Debt Tax Shield, and Asset Structure on Financial Performance, with Growth Opportunity as a mediating variable. The study used secondary data from listed companies and employed the Partial Least Squares (PLS-SEM) method with 50 observations. The results show that Asset Structure is the only variable with a positive and significant effect on Financial Performance, while Good Corporate Governance, Non-Debt Tax Shield, and Growth Opportunity do not. The findings also indicate that Growth Opportunity does not mediate the influence of Good Corporate Governance, Non-Debt Tax Shield, or Asset Structure on Financial Performance. Overall, the study concludes that internal asset composition plays a more dominant role in improving financial performance than governance mechanisms, tax-shield benefits, or growth potential.
The Influence of Accounting Conservatism, Earnings Persistence, and Firm Size : Effects on Earnings Response Coefficient in Energy Firm Mardiaton Mardiaton; Desy Al-Ftryanti; Cut Sri Firman Hastuti; Rimal Maldani; Dian Ariani
Jurnal Akuntansi dan Keuangan Vol. 14 No. 1 (2026): Jurnal Akuntansi dan Keuangan : Maret 2026
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v14i1.25098

Abstract

This study investigates the relationships among accounting conservatism, earnings persistence, and firm size, and the Earnings Response Coefficient (ERC) of energy companies listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. The research aims to: (1) analyze the effect of accounting conservatism on ERC; (2) examine the impact of earnings persistence on ERC; and (3) assess the influence of firm size on ERC. A quantitative approach was employed using secondary data derived from financial reports available on the IDX website, complemented by relevant literature. Panel regression analysis was conducted with EViews 12 software to evaluate the hypotheses. The findings reveal that accounting conservatism has a negative, but statistically insignificant, effect on ERC; earnings persistence has a negative, statistically significant effect on ERC; and firm size has a positive, but statistically insignificant, effect on ERC. These results provide empirical evidence on the determinants of ERC in the Indonesian energy sector, contributing to the literature by highlighting the role of firm-specific characteristics in shaping market responses to earnings information and offering practical insights for investors, regulators, and academics
The Effect of Eco-Efficiency, Enviromental Cost, and Intellectual Capital on Firm Value Meily Surianti; Naomi Yolanda Silalahi; Jojor Lisbet Sibarani
Jurnal Akuntansi dan Keuangan Vol. 14 No. 1 (2026): Jurnal Akuntansi dan Keuangan : Maret 2026
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v14i1.25147

Abstract

This study investigates the association between firm Value and three key non-financial metrics: eco-efficiency, environmental costs, and intellectual capital. The study uses 99 secondary data observations, comprising annual and sustainability reports from mining sector companies listed on the Indonesia Stock Exchange between 2021 and 2023. Multiple linear regression, performed in SPSS version 29, was used for data analysis. Our findings reveal that intellectual capital significantly affects firm Value, while both eco-efficiency and environmental costs don’t affect firm Value.
Adoption of Sharia Financial Technology and Micro, Small, and Medium Enterprises (MSME) Financial Transparency: UTAUT with Trust as a Moderator Syahira, Nazwa; Syafina, Laylan; Nasution, Yenni Samri Juliati
Jurnal Akuntansi dan Keuangan Vol. 14 No. 1 (2026): Jurnal Akuntansi dan Keuangan : Maret 2026
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v14i1.26244

Abstract

Financial statement transparency is an important element in improving accountability and access to financing for Micro, Small, and Medium Enterprises (MSMEs), especially amid the acceleration of sharia-based financial digitalisation in Indonesia. The use of sharia fintech has the potential to encourage more accurate and transparent financial recording practices, but the factors that influence this transparency remain to be empirically tested. This study uses a quantitative approach by adopting the Unified Theory of Acceptance and Use of Technology (UTAUT) model and incorporating Trust as a moderating variable. Primary data were collected from 112 MSME actors who use sharia fintech and analyzed using Partial Least Squares–Structural Equation Modelling (PLS-SEM). The results indicate that performance expectancy, effort expectancy, social Influence, and facilitating conditions have a positive and significant effect on financial statement transparency, with facilitating conditions being the most dominant factor. Trust was found to moderate the relationship between performance expectancy and facilitating conditions on transparency, but did not play a significant role in the relationship between effort expectancy and social Influence. These findings confirm that the readiness of supporting facilities and the level of user trust are key factors in optimizing the role of sharia fintech in improving the transparency of MSME financial reports. Theoretically, this study extends the application of the UTAUT model to sharia fintech and offers practical implications for strengthening MSME financial management in the digital era.
Sustainable Accounting for Companies in Indonesia’s UNESCO Global Geopark Regions Kholis, Azizul; Darma, Jufri; Fatah Hassanudin, Adbul; Prayogi, Wanda
Jurnal Akuntansi dan Keuangan Vol. 14 No. 1 (2026): Jurnal Akuntansi dan Keuangan : Maret 2026
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The study aims to analyze the role of sustainable accounting in strengthening the corporate image of companies operating in UNESCO Global Geopark (UGGp) areas in Indonesia, by considering corporate social performance and geopark programs as mediating mechanisms. Sustainable accounting in this study encompasses economic, social, and environmental aspects disclosed and reported in accordance with the Global Reporting Initiative and accounting standards applicable in Indonesia. The study is grounded in Stakeholder Theory and Corporate Social Performance, employing a pentahelix approach to capture the complexity of relationships between companies and stakeholders in geopark areas. Research data collected through a survey of 119 company executives operating across 12 UNESCO Global Geoparks in Indonesia and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that the geopark pillar, comprising education, conservation, and community empowerment activities, has a positive effect on corporate social performance and corporate image. Furthermore, corporate social performance and corporate image are shown to play a significant role in encouraging the adoption of sustainable accounting. The disclosure and reporting of sustainable accounting practices also strengthen these relationships, underscoring the importance of transparency in corporate sustainability practices. The contribution of this study lies in enriching the literature on sustainable accounting within conservation-based contexts by demonstrating that geopark programs function as strategic mechanisms linking social performance, corporate image, and the internalization of sustainable accounting in support of sustainable development in Indonesia (;)
The Impact of Digital Payment Gateways, Financial Literacy, and Financial Statement Preparation Capability on MSMEs’ Financial Performance Muhammad Yusra; Hermalia Syahfira; Sri Mulyati; Nur Afni Yunita
Jurnal Akuntansi dan Keuangan Vol. 14 No. 1 (2026): Jurnal Akuntansi dan Keuangan : Maret 2026
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v14i1.26302

Abstract

This study aims to examine the effect of payment gateway utilization, financial literacy, and the ability to prepare financial reports on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in North Aceh Regency. The population of this research consists of 17,309 MSMEs, and a sample of 99 respondents was selected using the Slovin formula and a stratified random sampling technique. Data were analyzed using outer model and inner model evaluation, followed by hypothesis testing. The results indicate that payment gateway utilization, financial literacy, and the ability to prepare financial reports have a positive and significant effect on MSME financial performance. These findings imply that strengthening digital financial adoption, improving financial literacy, and enhancing financial reporting capabilities can improve financial performance among MSMEs. Therefore, policymakers and related institutions are encouraged to design programs that support the integration of digital payments and the development of financial capacity for MSMEs.

Page 23 of 23 | Total Record : 228

 19   20   21   22   23 

Filter by Year

2017 2026


Reset
Filter By Issues
All Issue Vol. 14 No. 1 (2026): Jurnal Akuntansi dan Keuangan : Maret 2026 Vol. 13 No. 2 (2025): Jurnal Akuntansi dan Keuangan: September 2025 Vol. 13 No. 1 (2025): Jurnal Akuntansi dan Keuangan: Maret 2025 Vol. 12 No. 2 (2024): : September 2024 Vol. 12 No. 1 (2024): Maret 2024 Vol 11, No 2 (2023): September 2023 Vol 11, No 1 (2023): Maret 2023 Vol 10, No 2 (2022): SEPTEMBER 2022 Vol 10, No 1 (2022): Maret 2022 Vol 9, No 2 (2021): Agustus 2021 Vol 9, No 1 (2021): Februari 2021 Vol 8, No 2 (2020): Agustus 2020 Vol 8, No 1 (2020): Februari 2020 Vol 7, No 2 (2019): Agustus 2019 Vol 7, No 1 (2019): Februari 2019 Vol 6, No 2 (2018): Agustus 2018 Vol 6, No 1 (2018): Februari 2018 Vol 5, No 2 (2017): Agustus 2017 Vol 5, No 1 (2017): Februari 2017 More Issue