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Redaksi Jurnal Akuntansi dan Keuangan Fakultas Ekonomi dan Bisnis Jurusan Akuntansi Universitas Lampung Jalan Prof. Sumantri Brojonegoro No. 1, Gedong Meneng Bandar Lampung 35145
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INDONESIA
Jurnal Akuntansi dan Keuangan (JAK)
Published by Universitas Lampung
ISSN : -     EISSN : 28079647     DOI : 10.23960/jak
Core Subject : Economy, Science, Education, Social, Engineering,
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences
Jurnal Akuntansi dan Keuangan (JAK) merupakan jurnal ilmiah akuntansi dan keuangan yang diterbitkan dua kali dalam satu tahun (Januari dan Juli) oleh Jurusan Akuntansi Universitas Lampung yang berfokus pada: - Akuntansi Keuangan - Akuntansi Manajemen - Akuntansi Sektor Publik - Sistem Informasi Akuntansi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
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Search results for , issue "Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025" : 6 Documents clear
MAPPING THE VALUES OF THE ACCOUNTING PROFESSION FROM A NATIONAL DEFENSE PERSPECTIVE: A LITERATURE REVIEW Rilah, Fitri Nur; Yuhertiana, Indrawati
Jurnal Akuntansi dan Keuangan (JAK) Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v30i2.3562

Abstract

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. The concept of national defense, deontological ethical theory, and labeling theory are theoretical foundations. The research method uses a systematic literature review with stages: classification of relevant literature in 2019-2024 using the Publish or Perish (PoP), VOSviewer, and Mendeley applications; found 20 articles with minimum criteria indexed by Sinta 4, Scopus, and others; presenting data in the form of narratives/images; final drawing of conclusions/findings. The results of the study show a mapping of 8 values of the accounting profession which are reflected in 5 values of national defense in the fishbone diagram and its application matrix: 1) Love for the Motherland (Integrity Values); 2) National and State Awareness (Professionalism Values and Public Trust Values); 3) Loyal to Pancasila (Divine Values and Justice Values); 4) Willing to Sacrifice (Loyalty Value); 5) Initial National Defense Capability (Accountability and Compliance Value); and 6) Social Responsibility (Sustainability Values). There are five critical points in the mapping process, as found in this research: integration, education, character, roles, and recommendations. This research implicated for the importance of integrating national defense values in the accounting curriculum, opportunities for empirical research on professional practice, and contributions to professional associations for sustainable social development.
THE INFLUENCE OF STATE CAPITAL PARTICIPATION, STRATEGIC ORIENTATION, AND ACCOUNTABILITY ON THE FINANCIAL PERFORMANCE OF STATE-OWNED ENTERPRISES: A PANEL DATA FEM ANALYSIS (2021–2024) Annisa, Mutiara; Yanti, Harti Budi
Jurnal Akuntansi dan Keuangan (JAK) Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v30i2.4091

Abstract

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 approach with panel data and the Fixed Effect Model (FEM), the research involved 62 SOEs with a total of 217 observations. The results show that, simultaneously, the five independent variables significantly affect financial performance as measured by net profit after tax. However, individually, none of the variables show a statistically significant impact. These findings suggest that PMN and internal strategies have not yet delivered direct short-term improvements in profitability, likely due to external factors such as government intervention, long-term projects, and post-pandemic economic conditions. Furthermore, the implementation of GCG, accountability, and risk management tends to have long-term effects that are not immediately reflected in financial outcomes. This study contributes to the understanding of how structural and strategic factors interact in shaping SOE performance and recommends that policymakers and SOE leaders enhance coordination between fiscal support and internal governance reforms to achieve sustainable financial outcomes.
GOOD GOVERNMENT GOVERNANCE IN OVERCOMING POVERTY-FEMINIZATION Fathia, Syaharani Noer; Majidah, Rona; Octary, Ayu Dwiny; Rohman, Fatkhur
Jurnal Akuntansi dan Keuangan (JAK) Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v30i2.4215

Abstract

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 as far or very off track as of 2023. The research gap in this study is the in-depth study of poverty, not just poverty as in previous studies in general, but also poverty that is feminized, or centred on and directed at women. Most previous studies tend to highlight poverty from a macroeconomic perspective, such as national income, unequal distribution of resources, or indicators of overall societal welfare without specifically considering gender dimensions. However, poverty has different characteristics when experienced by women, particularly in social, economic, and cultural contexts that place women in a more vulnerable structural position. This study employs a qualitative approach using the literature review method to identify and synthesize empirical findings. Based on a literature review of 16 articles which relevant to the issue risen, it was found that the implementation of good government governance encompassing public participation, accountability, and the rule of law can effectively contribute to reducing the rate of Poverty-Feminization in lower-middle income countries.
THE INFLUENCE OF LIQUIDITY, SOLVENCY AND FINANCING DISTRIBUTION ON THE PROFITABILITY OF ISLAMIC COMMERCIAL BANKS IN INDONESIA (PERIOD 2022-2024) Abdushamad, Abdushamad; Fitria, Ana; Riza, Akmal
Jurnal Akuntansi dan Keuangan (JAK) Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v30i2.4141

Abstract

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 linear regression was used to evaluate 39 observations of secondary data from 13 BUS. The findings show that ROA is positively and significantly impacted by CR and FDR, but not significantly by DER. These three factors together account for 62% of the variation in ROA. The findings emphasize the necessity of good liquidity management and funding distribution optimization in increasing the profitability of Islamic banks in Indonesia. This study's practical implications give management insights for boosting liquidity and financing methods in Islamic banking institutions, hence strengthening financial performance.
THE EFFECT OF FEMALE COMMISSIONERS, FEMALE DIRECTORS, FEMALE AUDIT COMMITTEES, AND LIQUIDITY ON THE FINANCIAL PERFORMANCE OF CONVENTIONAL COMMERCIAL BANKS LISTED ON THE INDONESIA STOCK EXCHANGE Luthfiasari, Putri Aulia; Putra, Vicky Dzaky Cahaya
Jurnal Akuntansi dan Keuangan (JAK) Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v30i2.4207

Abstract

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 maintaining national financial stability, strict regulatory standards, and active involvement in the implementation of good corporate governance standards. Purposive sampling was used to obtain 23 banking samples for the period 2019–2024. The analysis process was applied using the STATA 17 method through panel data linear regression. The results show that female commissioners and female directors have a positive but insignificant effect on financial performance, while liquidity shows a significant positive effect. The findings imply that gender diversity and financial management contribute to improving bank performance.
CORPORATE GOVERNANCE, CAPITAL INTENSITY AND FINANCIAL DISTRESS ON ACCOUNTING CONSERVATISM: THE MODERATING ROLE OF LEVERAGE Gusmi, Dedek; Nurlita, Anna
Jurnal Akuntansi dan Keuangan (JAK) Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v30i2.3823

Abstract

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 period, with a total of 54 observational data obtained through a purposive sampling method. Secondary data were obtained from financial reports and analyzed using panel data regression and Moderating Regression Analysis (MRA) using EViews 12 software. The results of the study indicate that partially, institutional ownership, managerial ownership, independent commissioners, capital intensity, and financial distress do not have a significant effect on accounting conservatism (p > 0.05). The results of the MRA test also show that leverage is unable to moderate the effect of institutional ownership, managerial ownership, independent commissioners, and capital intensity on accounting conservatism. However, leverage is proven to weaken the effect of financial distress on accounting conservatism (β = -0.0377 p < 0.05). The coefficient of determination (R²) value of 0.4456 shows that the independent variable is able to explain accounting conservatism by 44.56%, while the remainder is influenced by other factors outside the research model.

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