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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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ANALYSIS OF RECEIVABLE TURNOVER AND DEBT TO EQUITY RATIO ON RETURN ON ASSETS IN LQ45 INDEX ENERGY COMPANIES Purba, Ayuwinarti; Yusuf, Muhammad; Gurendrawati, Etty
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.v30i2.3689

Abstract

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 linear regression with classical assumption testing to ensure the validity of the model. The results showed that receivable turnover has no significant effect on ROA, while DER has a significant effect on ROA. Simultaneously, both independent variables have a significant effect on ROA, but the largest contribution comes from DER. This finding suggests that the funding structure, specifically the debt-to-equity ratio, plays an important role in determining the profitability of energy companies. This study implies that prudent debt management is necessary to increase profitability and attract investors' interest in the stock market.
UNPACKING THE EVALUATION–PERFORMANCE LINK: THE ROLE OF SUBORDINATE TRUST IN SUPERVISORS Desriani, Neny
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.v30i2.4227

Abstract

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 Equation Modelling (SEM) with Smart PLS 4.0. The findings reveal that formal performance evaluation systems foster greater trust in supervisors, which in turn significantly enhances job performance. Theoretically, this study extends the performance evaluation literature by highlighting trust as a critical relational mechanism that connects evaluation practices to employee outcomes. Practically, the results emphasize the strategic importance of cultivating trust through fair and structured evaluation systems to improve organizational effectiveness.
THE INFLUENCE OF SHARIA ACCOUNTING INFORMATION SYSTEMS ON THE FINANCIAL PERFORMANCE OF ISLAMIC FINANCIAL INSTITUTIONS: THE MEDIATING ROLE OF CUSTOMER TRUST AND COMPLIANCE Tubarad, Chara Pratami Tidespania; Asmaranti, Yuztitya; Kesumaningrum, Ninuk Dewi
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.v30i2.4312

Abstract

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 respondents representing managers, accounting staff, internal auditors, and active customers of Islamic financial institutions across Indonesia. The data were analyzed using SEM–PLS. The results demonstrate that SAIS quality positively and significantly affects financial performance, both directly and indirectly, through the mediating roles of customer trust and Sharia compliance. High-quality SAIS enhances information accuracy, timeliness, reliability, and integrity, thereby improving transparency, operational efficiency, and compliance with Islamic principles. Furthermore, customer trust strengthens institutional credibility, while adherence to Sharia principles reinforces ethical governance and social legitimacy, ultimately driving financial sustainability. This study contributes to the literature by integrating technological and spiritual dimensions into the Islamic financial performance model. It also extends the DeLone and McLean Information System Success framework by embedding faith-based constructs. The findings also provide practical insights for managers and regulators to improve digital governance and reinforce Sharia-compliant information systems in achieving competitive advantage and sustainable performance within the Islamic finance industry.
FACTORS INFLUENCING FINANCIAL STATEMENT FRAUD IN THE PENTAGON'S FRAUD PERSPECTIVE Apriandy, Roynaldi Buwono; Widyastuti, Reni Dwi; Setiawan, Aris
Jurnal Akuntansi dan Keuangan (JAK) Vol 31 No 1 (2026): JAK Volume 31 No 1 Tahun 2026
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v31i1.4457

Abstract

Financial statement fraud is a serious problem in Indonesia, threatening investor confidence and damaging the integrity of public companies. This phenomenon causes huge losses for investors and stakeholders and erodes confidence in the capital market. This study aims to identify how the five elements of the fraud pentagon—pressure, opportunity, rationalization, capability, and arrogance—contribute to financial statement fraud. Using a quantitative approach, this study analyzes data from public companies listed on the Indonesia Stock Exchange (IDX) during the period 2021-2024. The sample was selected using purposive sampling, and the data were processed through logistic regression analysis using SPSS 30 software. The data used were obtained from annual financial reports, yielding 120 samples. The results indicate that only rationalization and capability are significant factors in fraud, while pressure, opportunity, and arrogance are not significant in financial statement fraud. In conclusion, this study confirms that the fraud pentagon is a comprehensive and useful framework for detecting potential fraudulent practices in financial statements. Therefore, companies are advised to invest in improving their internal control systems and ensuring effective supervision to prevent fraud.
THE EFFECT OF PERCEIVED USEFULNESS AND EASE OF USE ON MSME ENTREPRENEURS' INTEREST IN USING THE CASHIER APPLICATION Sugianarti, Sugianarti; Dwi Widiyastuti, Reni; Risal, Risal
Jurnal Akuntansi dan Keuangan (JAK) Vol 31 No 1 (2026): JAK Volume 31 No 1 Tahun 2026
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v31i1.4465

Abstract

The development of information technology has brought significant changes in business management, including the Micro, Small and Medium Enterprises (MSMEs) sector. To remain competitive, MSME entrepreneurs are expected to utilize technology that can increase efficiency and effectiveness, such as using cashier applications. This study aims to examine how perceived usefulness and perceived convenience influence interest in using cashier applications for recording sales transactions. The research employed a quantitative method with an explanatory approach, focusing on testing causal relationships between variables through inferential statistical analysis. Data were collected using questionnaires distributed to 100 MSME entrepreneurs in Pontianak City. Analysis included validity and reliability tests, classical assumption tests, and multiple linear regression to examine partial and simultaneous effects. Results indicate that perceived usefulness and perceived convenience both partially and simultaneously have a positive and significant effect on interest in using cashier applications, with perceived usefulness being the most dominant factor. These findings support the Technology Acceptance Model (TAM), which explains that technology adoption is influenced by users’ beliefs. The results provide important implications for developers and stakeholders in promoting MSME digitalization through improving application features, education, and digital literacy.
THE IMPACT OF CEO POWER ON STOCK PRICE CRASH RISK IN FAMILY BUSINESSES: EVIDENCE FROM INDONESIA Tang, Sukiantono; Septiany, Sheila; Harsono, Budi; Serly, Serly; Nurpavitia, Ilena
Jurnal Akuntansi dan Keuangan (JAK) Vol 31 No 1 (2026): JAK Volume 31 No 1 Tahun 2026
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v31i1.4594

Abstract

This study analyzes the effect of Chief Executive Officer (CEO) power and non-family CEO status on stock price crash risk in family-owned firms in Indonesia. The study is motivated by agency theory, which emphasizes potential conflicts arising from concentrated managerial power that may harm shareholder interests and capital market stability. A quantitative approach is employed using panel data from 75 family firms listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period, resulting in 226 firm-year observations. Panel data regression analysis is conducted using STATA to examine the effects of non-family CEO status, CEO power, and their interaction on stock price crash risk. The results show that the presence of a non-family CEO has a negative and significant effect on stock price crash risk, indicating that professional management can reduce information asymmetry. CEO power, when analyzed independently, also exhibits a significant negative effect on crash risk. However, the interaction between non-family CEO status and high CEO power significantly increases stock price crash risk, suggesting opportunistic behavior under weak governance structures. This study concludes that professional leadership must be accompanied by strong corporate governance mechanisms to mitigate financial risk in family-owned firms. The findings provide implications for investors and policymakers.

Page 15 of 15 | Total Record : 146

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