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INDONESIA
Jurnal Akuntansi dan Keuangan
Published by Universitas Kristen Petra Surabaya
ISSN : 14110288,     EISSN : 23388137     DOI : https://doi.org/10.9744/jak
Core Subject : Economy,
Economics, Econometrics & Finance
The Jurnal Akuntansi dan Keuangan (JAK) is a peer-reviewed journal, published biannually in May and November by The Institute of Research and Community Outreach, Petra Christian University, Surabaya, Indonesia. The JAK invites manuscripts in the various topics include, but not limited to, functional areas of accounting and finance, financial accounting and securities market, management accounting, accounting information systems, auditing and taxation.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 94 Documents
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The Influence of Payment Schemes and Monitoring on Budgetary Slack: An Experimental Study Aryani Intan Endah Rahmawati
Jurnal Akuntansi dan Keuangan Vol. 27 No. 2 (2025): NOVEMBER 2025
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.27.2.128-139

Abstract

The misuse and markup of the budget is one of the most prevalent forms of corruption in Indonesia. The concept is the same as budgetary slack, which is to deliberately lower the budget target to make it easier to achieve. This study investigates the impact of different payment and monitoring schemes on budgetary slack using a 2x2 experimental design. Two independent variables are manipulated: the payment system (PBP vs. FP) and the presence of monitoring (yes or no), with 140 respondents participating. The findings of this study revealed that the average budgetary slack was greater in the PBP than in the FP payment scheme. Furthermore, budgetary slack increases under the PBP payment scheme when monitoring is present. These findings contribute to the understanding of how payment and monitoring systems interact to influence behavior and decision-making in budgeting processes. These findings also suggest that organizations should carefully consider the choice of payment schemes and monitoring systems to reduce the risk of budgetary slack, as different configurations can lead to unintended increases in slack, which may undermine organizational performance and accountability.
Reassessing the Economic Freedom–FDI Nexus: Evidence from ASEAN Economies Imelda Kartika Surasman; Adwin Surja Atmadja; Mahdi Fahgani
Jurnal Akuntansi dan Keuangan Vol. 27 No. 2 (2025): NOVEMBER 2025
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.27.2.180-192

Abstract

The latest literature reports that economic freedom is one of the increasingly significant factors influencing foreign direct investment (FDI). Nevertheless, most literature examines aggregate indices, leaving out the detailed effects of its individual components. Despite its growing role in global FDI flows, the ASEAN region has limited empirical evidence. The study addresses this gap by examining five areas of the Fraser Institute’s economic freedom effects on FDI inflows in ASEAN economies from 2010 to 2022. Employing panel data regression, the analysis finds that some areas show significant impacts on FDI, while others do not. The findings underline the importance of distinguishing among the areas when assessing the drivers of foreign investment. These results offer insights for regulators seeking to improve the country’s investment climate through reforms focused on strengthening economic governance and institutional quality.
Exploring the Role of Emergency Funds, Insurance Ownership, and Retirement Planning in the Financial Well-Being of Indonesian Millennials Pwee Leng; Graceline Melinda
Jurnal Akuntansi dan Keuangan Vol. 27 No. 2 (2025): NOVEMBER 2025
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.27.2.165-179

Abstract

This study investigates the influence of retirement planning, insurance ownership, and emergency funds on the financial well-being of millennials in Indonesia. Using a quantitative associative approach, data were collected via an online questionnaire from 159 Indonesian millennials aged 29–44. Emergency funds and insurance ownership significantly influenced financial well-being, while retirement planning showed no significant impact. The results show the importance of adopting comprehensive financial planning approaches to strengthen millennials’ financial resilience and confidence. The study contributes empirically by combining the three variables into a single contextual framework within a developing country. Practical implications include the need to improve financial literacy, promote insurance awareness, and foster emergency saving behavior. Future studies are encouraged to investigate other potential determinants, such as social influences or the adoption of fintech services, and to consider employing qualitative or mixed-method approaches to obtain a more comprehensive understanding of millennial financial behavior.
Front Mater (Cover, Editorial, Table of Content) Jurnal Akuntansi dan Keuangan
Jurnal Akuntansi dan Keuangan Vol. 27 No. 2 (2025): NOVEMBER 2025
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.27.2.%p

Abstract

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Page 10 of 10 | Total Record : 94

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