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Jurnal Akuntansi dan Keuangan (JAK)
Published by Universitas Lampung
ISSN : 14101831     EISSN : 28079647     DOI : https://doi.org/10.23960/jak
Core Subject : Economy, Science, Education, Social, Engineering,
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences
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: Private Sector : 1. Financial Accounting and Stock Market (AKPM) 2. Management and Behavioural Accounting (AKMK) 3. Information System, Auditing, and Professional Ethics (SIPE) 4. Taxation (PPJK) 5. Shariah Accounting (AKSR) 6. Accounting Education (PAK) 7. Corporate Governance (CG) Public Sector Accounting : 1. Financial Accounting (ASPAK) 2. Management Accounting (ASPAM) 3. Auditing and Information System (ASPSIA) 4. Good Governance (ASPGG)
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 146 Documents
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LAMIKRO APPLICATION IN PREPARING MSME FINANCIAL REPORTS BASED ON SAK EMKM Dwijayanti, Ni Made Ayu; Lasmini, Ni Nengah; Ardina, Cening; Yintayani, Ni Nyoman
Jurnal Akuntansi dan Keuangan (JAK) Vol 30 No 1 (2025): JAK Volume 30 No 1 Tahun 2025
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v30i1.3428

Abstract

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. Data analysis is done through data collection, data reduction, data presentation and conclusion drawing. The results of this study prove that leather bag MSMEs consider financial reports difficult, MSME owners do not have web-based or android-based accounting applications and still make inconsistent financial records. This research contributes to helping MSMEs prepare financial reports according to standards by using the LAMIKRO application. The use of the LAMIKRO application can help MSMEs to make financial reports based on standards, so that MSMEs can find out the financial position report, income statement, and notes to financial statements in real time. The results of this study also indicate a high commitment from MSME actors to use the LAMIKRO application sustainably.
TRANSFORMING CARBON EMISSION TRANSPARENCY: THE IMPACT OF GREEN R&D, MEDIA EXPOSURE, AND ENVIRONMENTAL COSTS IN INDONESIA Majidah, Rona; Octary, Ayu Dwiny; Fathia, Syaharani Noer
Jurnal Akuntansi dan Keuangan (JAK) Vol 30 No 1 (2025): JAK Volume 30 No 1 Tahun 2025
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v30i1.3438

Abstract

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 Agreement to the United Nations Framework Convention on Climate Change, as well as Presidential Regulation Number 61 of 2011 concerning the national action plan for reducing greenhouse gas emissions. Therefore, companies must implement an effective environmental management system, which includes pollution prevention, the reuse or recycling of waste and unused products, energy efficiency by seeking alternative renewable energy sources, and regulation. This study aims to investigate the effects of R&D intensity, media exposure, and environmental cost allocation on the quality of carbon emission disclosure. Carbon emission disclosure is measured using a scoring index developed by Choi et al. (2013) based on the Carbon Disclosure Project (CDP). The study’s results show that environmental costs and media exposure have a positive and significant effect on carbon emission disclosure in Indonesia, while R&D intensity has a positive but insignificant effect. In Indonesia, factors such as environmental budgets and media exposure play a crucial role in encouraging companies to be more transparent about their carbon emissions. Regarding R&D intensity, although it fosters corporate innovation, it has not yet significantly driven companies to be more open about their carbon emissions at this time.
ANALYSIS OF LOCAL FINANCIAL INDEPENDENCE CHALLENGES MODERATED BY ECONOMIC GROWTH (CASE STUDY OF PROVINCES REGENCIES/CITIES IN KALIMANTAN) Anjani, Rija; Masnila, Nelly; Yanto, Desri
Jurnal Akuntansi dan Keuangan (JAK) Vol 30 No 1 (2025): JAK Volume 30 No 1 Tahun 2025
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v30i1.3466

Abstract

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 financial audit reports on 56 districts/cities in Kalimantan over five years with 280 observations. The analysis method employs panel data, Moderated Regression Analysis (MRA), and hypothesis testing using Eviews 12.The results showed that local taxes have a significantly positive effect on local financial independence, while the sharing of revenue and expenditure of capital have a significant negative effect on local financial independence. Economic growth positively and significantly affects the relationship between local taxes and financial independence, while negatively and significantly affects the relationship between capital expenditure and financial independence, and economic growth is not able to moderate the relationship between revenue sharing to financial independence. Overall, economic growth has a significant role in moderating the effect of these variables used in Kalimantan districts/cities during the study period.
DETERMINANTS OF SALES VOLUME OF HEALTH SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2019-2023 PERIOD Hafif, Alimul; Wartoyo, Wartoyo; Widagdo, Ridwan
Jurnal Akuntansi dan Keuangan (JAK) Vol 30 No 1 (2025): JAK Volume 30 No 1 Tahun 2025
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v30i1.3495

Abstract

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 quantitative method with panel data from secondary data sources and analyzed using panel data regression with Common Effect, Fixed Effect, and Random Effect testing models. The sample and population are sourced from Health Companies listed on the IDX for the 2019-2023 period. The population used is 34 companies with a sample of 9 companies. Then for data analysis techniques, it starts with a panel data selection test, a classical assumption test, and a hypothesis test. Then the results obtained are (1) Production costs affect sales volume. (2) The cost of sales has no effect on the volume. (3) General administrative costs affect sales volume. (4) Simultaneously production costs, selling costs, and general administrative costs affect sales volume. Then an adjusted R-square value of 99.59% was also obtained.
FINANCIAL PERFORMANCE AND STOCK PRICES: HOW PRICE EARNING RATIO SHAPES CROSS-SECTOR RELATIONSHIPS IN THE STOCK EXCHANGE Basri, Basri; Irnandas, Muh.; Herianti, Herianti
Jurnal Akuntansi dan Keuangan (JAK) Vol 30 No 1 (2025): JAK Volume 30 No 1 Tahun 2025
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v30i1.3542

Abstract

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 performance data was obtained from 72 companies listed on the Indonesia Stock Exchange for the 2018–2022 research period. The research results show that the DER variable has a significant negative effect, DAR has a significant positive effect, ROA has an insignificant positive effect, and ROE has an insignificant positive effect on stock prices. Furthermore, the results of the moderation test show that PER is unable to moderate the influence of DER on share prices. However, PER is able to moderate the influence of DAR, ROA, and ROE on share prices. The results of this research provide insight for academics and implications for policymaking in the Indonesian capital market to understand how the role of PER can influence the relationship between financial performance and share prices in the context of cross-sector companies.
FUNDAMENTAL ASPECTS OF THE COMPANY IN INCREASING DIVIDENDS Saptian, Egi; Safitri, Rika Henda; Mukhtaruddin, Mukhtaruddin
Jurnal Akuntansi dan Keuangan (JAK) Vol 30 No 1 (2025): JAK Volume 30 No 1 Tahun 2025
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v30i1.3561

Abstract

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 data processing technique employed is multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS) version 25. The test results in this study indicate that free cash flow has a positive and significant influence on dividend policy, while debt policy, liquidity, and firm size do not have a significant effect on dividend policy. Meanwhile, profitability has a negative and significant effect on dividend policy.
THE ROLE OF CASH HOLDING, CORPORATE SOCIAL RESPONSIBILITY AND OPERATING CAPACITY ON FINANCIAL DISTRESS WITH CASH FLOW AS A MODERATING VARIABLE Rahmawati, Ulva Amalia; Setiawan, Ananda
Jurnal Akuntansi dan Keuangan (JAK) Vol 30 No 1 (2025): JAK Volume 30 No 1 Tahun 2025
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v30i1.3673

Abstract

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 for the period 2020 to 2023. The data collection method uses a purposive sampling technique, so that a sample of 35 companies was obtained with a total of 140 studies. This study uses secondary data with a quantitative approach and the data is analyzed by Moderated Regression Analysis (MRA) with the help of Eviews software version 12. The theoretical basis used in this study is Signaling Theory. The results showed that cash holding had a significant negative effect on financial distress, while corporate social responsiveness and operating capacity did not have a significant effect on financial distress. Then, the results of the study also show that cash flow as a moderation variable is able to strengthen the influence of cash holding on financial distress. Cash flow as a moderation variable is not able to strengthen the influence of corporate social responsiveness on financial distress. Cash flow as a moderation variable is not able to strengthen the influence of operating capacity on financial distress.
ANALYSIS OF EARNINGS GROWTH AND DIVIDENDS ON STOCK RETURNS Andolo, Clarti Welhemina; Pandeirot, Lanemey Brigitha
Jurnal Akuntansi dan Keuangan (JAK) Vol 30 No 1 (2025): JAK Volume 30 No 1 Tahun 2025
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v30i1.3780

Abstract

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 conducted with the aim of determining whether earnings growth and dividends have a significant effect on stock returns. This study utilizes secondary data from financial sector companies whose shares are traded on the Indonesia Stock Exchange during the Covid 19 pandemic, namely from 2019 to 2021. The results of data sorting using the purposive sampling method obtained 59 financial sector companies that met the requirements in this study. Using multiple linear regression tests, the results of the study found that earnings growth had an effect on stock returns, while dividends were found have no effect on stock returns. These results provide input that can be used by further research and investment in making the right investment decisions.
THE EFFECT OF INVESTMENT OPPORTUNITY SET, COMPANY AGE, LIQUIDITY, AND FINANCIAL LEVERAGE ON EARNINGS QUALITY Widiyanti, Ade; Yunani, Selvi; Septiyanti, Ratna
Jurnal Akuntansi dan Keuangan (JAK) Vol 30 No 1 (2025): JAK Volume 30 No 1 Tahun 2025
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v30i1.3791

Abstract

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 employed using multiple linear regression on secondary data from the annual financial statements of LQ45-listed companies. The results indicate that Investment Opportunity Set (IOS) has a significantly positive effect on earnings quality, implying that the greater a company's investment opportunities, the better its earnings quality. Firm Age has a positive but not significant effect, suggesting that older firms tend to have better earnings quality, although the effect is not statistically significant. Liquidity has a significantly negative effect, indicating that highly liquid firms tend to hold excessive cash, hindering profitability optimization and reducing earnings quality. Financial Leverage has a significantly positive effect, demonstrating that well-managed debt utilization enhances earnings quality. Simultaneously, Investment Opportunity Set, Firm Age, Liquidity, and Financial Leverage significantly influence earnings quality. These findings provide valuable insights for investors, financial analysts, and regulators in assessing factors affecting earnings quality and formulating more effective investment policies and financial strategies to enhance transparency and accuracy in financial reporting within capital markets.
STRATEGIC INTERNAL AUDIT FUNCTIONS AND ORGANISATIONAL OUTCOMES IN DEVELOPING ECONOMIES: EVIDENCE FROM AFRICA AND ASIA (2000–2025) Drammeh, Lamin K; Leniwati, Driana
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.v30i2.4407

Abstract

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 secondary data from audit reports, policy papers, and academic sources using thematic analysis. The findings reveal strong audit independence and professional capacity in Kenya and India, contrasted with autonomy and digitalization challenges in The Gambia and Indonesia. Malaysia demonstrates progress through ESG-integrated auditing. The study develops a Cross-Regional Audit Effectiveness Framework linking institutional capacity, digital readiness, and ESG adoption to audit effectiveness. The results show that governance context mediates the strategic impact of internal audit on organizational outcomes. This research fills a gap in cross-regional evidence on how institutional and technological factors jointly determine the strategic role of internal auditing in Africa and Asia.

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