cover
Contact Name
Juniarti
Contact Email
jak-acc@petra.ac.id
Phone
+62312983147
Journal Mail Official
jak-acc@petra.ac.id
Editorial Address
Jl. Siwalankerto 121-131, Surabaya 60236
Location
Kota surabaya,
Jawa timur
INDONESIA
Jurnal Akuntansi dan Keuangan
ISSN : 14110288,     EISSN : 23388137     DOI : https://doi.org/10.9744/jak
Core Subject : Economy,
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.
Articles 94 Documents
Blockchain Technology and Quality of Accounting Information: A Systematic Literature Review Octa Marselita
Jurnal Akuntansi dan Keuangan Vol. 26 No. 2 (2024): NOVEMBER 2024
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.26.2.103-117

Abstract

The purpose of this study is to examine the scholarly literature regarding the impact of blockchain technology on the quality of accounting information. ⁠The research methodology is a bibliometrically mapped Systematic Literature Review (SLR) comprising 36 reputable resources. The findings demonstrate numerous advantages of blockchain technology, particularly for accountants. One of the important advantages is distributed recordkeeping, which enhances information transparency and reduces information asymmetry. As a result, it significantly improves the quality of accounting information. ⁠The implication of this research is to provide comprehensive insights into the potential paradigm shift in accounting facilitated by blockchain adoption. Furthermore, the study serves as a foundational platform for future research on the implementation and impact of blockchain in accounting information quality.
Exploring the Potential of Blockchain Technology in Digital Tax Administration to Enhance Tax Compliance Yenni Mangoting; Retnaningtyas Widuri; Dean Charlos Padji Dogi; Rosalia Gabronino
Jurnal Akuntansi dan Keuangan Vol. 26 No. 2 (2024): NOVEMBER 2024
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.26.2.77-90

Abstract

This research seeks to enhance the technology acceptance model (TAM) by examining cognitive belief factors, specifically the influence of perceived usefulness and perceived ease of use, on taxpayers' intentions to utilize blockchain technology. This investigation explores both the direct and indirect effects of perceived enjoyment. This research also examined the impact of behaviour, specifically the trust factor, on perceived usefulness and perceived ease of use. We extended the TAM by assessing the mediating influences of the perceived enjoyment factor. The research employs a survey methodology. We collected data from 213 individual taxpayers. However, we were only able to process the data of 155 respondents. Questionnaires serve as a valuable tool for gathering data through Google Forms. We analysed the data using PLS-SEM. The research findings indicate that there is a form of mediation where the perceived usefulness of blockchain technology has a notable impact on taxpayers' intentions to use it, either directly or through the perceived enjoyment it brings. Perceived enjoyment also mediates the influence of perceived ease of use on taxpayers' intentions to use blockchain. Moreover, taxpayer trust has effectively influenced taxpayers' perceptions that technology is user-friendly and advantageous. To improve the level of service provided to taxpayers, tax authorities must leverage the advancements of the information technology era. The research findings make a valuable contribution to the tax authorities' readiness to adopt a blockchain-based tax administration system. The results highlight the significance of the authority's efforts to enhance taxpayers' intrinsic motivation when using tax information technology. Creating a user-friendly and enjoyable experience that brings joy, excitement, and comfort can achieve this.
Decoding Financial Performance: The Role of Leverage and Market Risk in Indonesia's LQ45 Budiman Budiman; Farah Margaretha
Jurnal Akuntansi dan Keuangan Vol. 26 No. 2 (2024): NOVEMBER 2024
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.26.2.118-130

Abstract

This study examines the determinants of financial performance in LQ45 Index companies from 2018–2022. It focuses on factors such as equity multiplier, interest coverage, financial leverage, fixed charge coverage, debt to EBITDA, capitalization ratio, and market risk. Control variables include company age, sales growth, and firm size. Using multiple regression analysis on data from 48 companies, the study finds that interest coverage, fixed charge coverage, market risk, company age, and sales growth positively impact financial performance, while financial leverage, debt to EBITDA, capitalization ratio, and firm size have a negative effect. The equity multiplier shows no significant influence. The findings suggest maintaining high interest and fixed charge coverage ratios and effective risk management to enhance financial performance. Careful management of high debt to EBITDA levels is necessary to prevent negative impacts. Investors should consider these factors when assessing a company's financial health.
Paylater as The Millennial Payment: Theory Planned Behavior Susan Fatmawati; Eko Suwardi
Jurnal Akuntansi dan Keuangan Vol. 26 No. 2 (2024): NOVEMBER 2024
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.26.2.91-102

Abstract

This study aims to identify the motivations of Millennials who use Paylater services as a payment method in transactions and then investigates their perceptions and financial control regarding the risk of Paylater through the theory of planned behavior. This research involves individuals from the Millennial generation who have used Paylater services, using a qualitative approach through interviews. Primary data in the form of interviews in this study uses thematic analysis, by collecting and analyzing data, coding data, developing analytical ideas and concepts, and connecting analysis with the theory used. The results revealed that the ease of access, flexibility, and promo incentives of Paylater motivate Millennials to use it. Social pressure from relatives, the environment, and social media influences this motivation, along with their belief in their control over Paylater. However, Millennials also perceive risks such as spontaneous purchases, financial difficulties, and default, which raises doubts about using this service. These findings highlight the importance of considering psychological aspects, financial literacy, and financial behavior in using Paylater responsibly.
Capitalization Chronicles: Unraveling the Impact on Bank Profitability Ririen Setiati Riyanti
Jurnal Akuntansi dan Keuangan Vol. 26 No. 2 (2024): NOVEMBER 2024
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.26.2.161-168

Abstract

This study seeks to investigate the influence of capitalization on the profitability of banks, focusing on financial data of 34 Indonesian commercial public banks over the period of 2013-2022. The researcher evaluates the capital ratio, a critical measure of financial stability, for its impact on key profitability metrics such as Return on Assets (ROA), Return on Equity (ROE), Net Interest Margin (NIM), and Pre-Provision Profitability Ratio (PPR).  By utilizing the Fixed Effect Model (FEM), the results of this study show mixed effects of capital ratio on profitability across profit measures. Further, the finding shows an inverted U-shaped impact of capital ratio on bank profit when ROA is used. This suggests that a higher capital ratio increases a bank’s ability to generate profits on its assets up only to a critical point. A further increase in the capital ratio beyond this point tends to adversely affect profitability.
Green Innovation: A Meta-Analytic Exploration of Green Supply Chain and Knowledge Sharing Dynamics Dhani Heryanto Soegieharto; Dini Rosdini; Citra Sukmadilaga
Jurnal Akuntansi dan Keuangan Vol. 26 No. 2 (2024): NOVEMBER 2024
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.26.2.142-160

Abstract

This study investigates the relationship between Green Supply Chain Management (GSCM) and Green Innovation (GI) through a meta-analysis of 24 peer-reviewed studies, addressing gaps in the literature by exploring their interconnectedness across various sectors. The findings reveal a significant positive correlation between GSCM and GI, emphasizing their role in enhancing operational efficiency, environmental sustainability, and competitiveness. A key contribution of this study is the novel integration of learning contexts into the analysis, an area previously underexplored. Furthermore, the research aligns its findings with global sustainability frameworks, such as the Global Reporting Initiative (GRI) and Dow Jones Sustainability Index (DJSI), highlighting the practical implications for environmental reporting, cost management, and risk mitigation. This study advances academic understanding and provides actionable insights for practitioners and policymakers, underscoring the transformative potential of GSCM and GI in driving sustainable innovation and achieving financial and environmental goals.
Voluntary Adoption of Integrated Reporting and Firm Valuation: The Moderating Effect of ESG Performance Juniarti Juniarti; Aurelia Cindy Santoso; Cynthia Felita Hermawan; Alan Darmasaputra; James Wright
Jurnal Akuntansi dan Keuangan Vol. 26 No. 2 (2024): NOVEMBER 2024
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.26.2.131-141

Abstract

This study addresses a research gap by examining the impact of the voluntary adoption of integrated reporting on company value (TOBINSQ) for companies listed on the Indonesian Stock Exchange. A purposive sampling method was used to select the sample, which included companies with available ESG scores from 2018 to 2022 and accessible annual reports for the same period. The final sample consists of 83 companies, totalling 299 observations. Multiple regression analysis was employed to assess the direct effects of integrated reporting and the moderating role of ESG performance (ESGSCORE) on company value. Our findings reveal that integrated reporting positively influences company value and that ESG performance significantly moderates this relationship, enhancing the benefits of integrated reporting. The results underscore the importance for companies to adopt integrated reporting and enhance ESG performance to improve market valuation. The study also suggests that promoting integrated reporting and ESG disclosures can enhance market transparency and accountability. Future research should focus on longitudinal studies, sector-specific analyses, geographical variations, and the role of digital technologies in integrated reporting and ESG performance to provide deeper insights and practical recommendations.
Front Mater (Cover, Editorial, Table of Content) Jurnal Akuntansi dan Keuangan
Jurnal Akuntansi dan Keuangan Vol. 26 No. 2 (2024): NOVEMBER 2024
Publisher : Institute of Research and Community Outreach - Petra Christian University

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

Abstract

.
Trust and Tax Morale: The Role of Governance Quality, Institutional, Media Campaigns Astri Warih Anjarwi
Jurnal Akuntansi dan Keuangan Vol. 27 No. 1 (2025): MAY 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.27.1.50-61

Abstract

Institutional theory posits that the interaction of governance quality and institutional factors within both organizational and societal contexts shapes tax morale. Trust plays a key role at both interpersonal and institutional levels, enhancing tax morale and compliance. In today’s information age, the media significantly influences opinions and norms related to tax ethics. This study explores the mediating role of trust between governance quality and institutional determinants of tax morale, while also examining the moderating effect of media campaigns on this relationship, filling a gap in the literature. Using a survey of 418 individual taxpayers, the study finds that trust significantly mediates the effects of governance quality and institutional factors on tax morale. However, media campaigns show limited effectiveness in moderating the impact of trust on tax morale. These findings emphasize the importance of trust in shaping tax morale and highlight its potential as a strategic tool for enhancing tax compliance and ethical tax behavior.
CSR Website Disclosure and Company Business Performance: The Role of Corporate Reputation and Cost Leadership Strategy Nabila Azzahra; Erna Widiastuty
Jurnal Akuntansi dan Keuangan Vol. 27 No. 1 (2025): MAY 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.27.1.23-34

Abstract

Research on CSR disclosure and company business performance has shown inconsistent results. Therefore, this study aims to deepen understanding by incorporating corporate reputation as a mediating variable and cost leadership strategy as a moderating variable. This study provides empirical evidence of the mediating role of corporate reputation and the moderating role of the cost leadership strategy in the influence of CSR website disclosure on company business performance. The research sample consists of non-financial companies listed on the Indonesia Stock Exchange for the 2017-2022 period. Purposive sampling techniques guided the sample selection, yielding 309 firm-year observations. We obtained the research data from Datastream Revinitiv Eikon, company websites, and company annual reports. We conducted hypothesis testing using STATA 17 software. The results of the study show that the cost leadership strategy weakens the influence of CSR website disclosure on company business performance.

Page 8 of 10 | Total Record : 94