cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Franco Benony Limba
Contact Email
franco.limba@lecturer.unpatti.ac.id
Phone
-
Journal Mail Official
jurnal.akuntansi@mail.unpatti.ac.id
Editorial Address
https://ojs3.unpatti.ac.id/index.php/jak/about/editorialTeam
Location
Kota ambon,
Maluku
INDONESIA
Jurnal Akuntansi
Published by Universitas Pattimura
ISSN : 20894333     EISSN : 30465877     DOI : https://doi.org/10.30598/jak.11.1.2025
Core Subject : Economy, Science, Social,
Computer Science & IT Economics, Econometrics & Finance Environmental Science Social Sciences
Jurnal Akuntansi dikelola secara profesional dan diterbitkan oleh Jurusan Akuntansi Fakultas Ekonomi dan Bisnis didedikasikan untuk menggali dan menyebarluaskan isu dan perkembangan terkini penelitian akuntansi kepada sivitas akademika dan komunitas profesional, praktisi, mahasiswa dan pihak berkepentingan lainnya melalui publikasi. Jurnal Akuntansi adalah jurnal yang menerbitkan artikel tentang penelitian akuntansi dalam berbagai topik tentang akuntansi keuangan, akuntansi manajemen, sektor publik, perpajakan, perbankan dan keuangan, sistem akuntansi dan informasi, pasar modal, manajemen perusahaan, akuntansi internasional, akuntansi sosial dan lingkungan, akuntansi Islam dan pendidikan akuntansi. Jurnal Akuntansi menerbitkan paper secara berkala 2 (dua) kali setahun yaitu pada bulan Juni dan Desember.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 52 Documents
 2   3   4   5   6 
DINAMIK KONSUMSI MAHASISWA PENERIMA KIP KULIAH: PENGARUH GAYA HIDUP, MENTAL ACCOUNITNG, DAN SELF MONITORING Hattu, Florence Lisa; Usmany, Alfrin Ernest Marthen
Jurnal Akuntansi Vol 11 No 2 (2025): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.11.2.123-134

Abstract

Using a quantitative approach with purposive sampling method, data were collected from 84 respondents of 2022-2024 cohorts through online questionnaires and analyzed using multiple linear regression. Results show that lifestyle has a significant positive effect on consumptive behavior (t=4.244; sig.0.000), mental accounting has no effect (t=-1.029; sig.0.307), and self-monitoring has a significant positive effect (t=4.463; sig.0.000). The Adjusted R Square value of 0.448 indicates that the three variables explain 44.8% of the variation in consumptive behavior. These findings indicate that social pressure and the desire for environmental acceptance are more dominant in influencing consumptive behavior than financial categorization ability, thus requiring financial literacy assistance programs and strengthening self-control for KIP Kuliah scholarship recipients. This research extends previous studies by incorporating self-monitoring as a variable and demonstrates its paradoxical positive influence on consumptive behavior in the context of scholarship recipients facing social pressures. Keywords: Consumptive Behavior; KIP Kuliah; Lifestyle; Mental accounting; Self monitoring
Pemanfaatan Aplikasi Akuntansi Digital dalam Penyusunan Laporan Keuangan Safina, Fildza Ayu; Meisyaroh, Elia Dwi; Aji, Gunawan
Jurnal Akuntansi Vol 11 No 2 (2025): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.11.2.135-144

Abstract

By analyzing the advantages, drawbacks, and organizational elements affecting the efficacy of digital accounting software, this study seeks to provide a comprehensive understanding of how these tools aid in the creation of financial statements. This paper summarizes current research on digital accounting, user competency, corporate processes, and reporting quality using a qualitative literature review. The findings show that although the effectiveness of digital applications depends on users' accounting abilities, digital literacy, internal controls, and organizational preparedness, they also increase efficiency, decrease manual errors, and improve reporting uniformity. The study also reveals that a lot of sophisticated features are still underutilized because of poor managerial support and insufficient training. Practically speaking, the results emphasize the necessity of robust internal controls, sufficient technology infrastructure, and ongoing user development. The study's unique approach to comprehending the adoption of digital accounting is its comprehensive integration of organizational, technological, and human elements.

Page 6 of 6 | Total Record : 52

 2   3   4   5   6 

Filter by Year

2020 2025


Reset
Filter By Issues
All Issue Vol 11 No 2 (2025): Jurnal Akuntansi Vol 11 No 1 (2025): Jurnal Akuntansi Vol 10 No 2 (2024): Jurnal Akuntansi Vol 10 No 1 (2024): Jurnal Akuntansi Vol 9 No 2 (2023): Jurnal Akuntansi Vol 9 No 1 (2023): Jurnal Akuntansi Vol 8 No 1 (2022): Jurnal Akuntansi Vol 7 No 2 (2021): Jurnal Akuntansi Vol 7 No 1 (2021): Jurnal Akuntansi Vol 6 No 2 (2020): Jurnal Akuntansi Vol 6 No 1 (2020): Jurnal Akuntansi More Issue