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Journal of Accounting and Finance
Published by Universitas Ichsan Sidenreng Rappang
ISSN : -     EISSN : 30904625     DOI : 10.61912
Core Subject : Economy,
Economics, Econometrics & Finance
The Journal of Accounting and Finance (LAJONGA) is dedicated to the promotion and dissemination of research across key areas of economics, finance, and accounting. It publishes the results of ongoing research through a rigorous blind review process in accordance with international scientific standards. The journal features articles written by business leaders, policy analysts, and active researchers, targeting an audience of academics, practitioners, and students in the fields of finance, accounting, and related disciplines. The scope of the journal includes, but is not limited to, research on budgeting, taxation, business processes, investments, regulatory procedures, and corporate financial analysis. LAJONGA also welcomes both theoretical and empirical studies related to financial reporting, stock prices, financial markets and institutions, corporate finance, and corporate governance. Articles with regional relevance are encouraged, particularly those offering insights applicable to broader global contexts. LAJONGA is published twice a year, with issues released in the periods of January–June and July–December.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 23 Documents
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ETIKA DALAM PERPAJAKAN PENERAPAN ETIKA PROFESI AKUNTAN DALAM PRAKTIK PERPAJAKAN DI INDONESIA Hamidah Muslimah
Journal Of Accounting And Finance Vol 2 No 2 (2026): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/lajonga.v2i2.179

Abstract

Taxation is a crucial instrument in supporting national development, thus accountants have a strategic role in ensuring compliance and transparency in reporting. In practice, accountants often face ethical dilemmas when companies attempt to minimize their tax burden through illicit means. Therefore, the application of accounting professional ethics is crucial for ensuring tax reporting is conducted with integrity and social responsibility. This article uses a qualitative descriptive approach through a literature review that summarizes the application of accounting professional ethics in tax practice in Indonesia. The study results indicate that adherence to the professional code of ethics can prevent tax report manipulation, increase taxpayer compliance, and strengthen fiscal governance. Furthermore, the application of ethics also contributes to the reputation of the accounting profession and builds trust between companies, tax authorities, and the public. Therefore, accounting professional ethics in taxation is not merely a normative rule, but a crucial foundation for the sustainability of the national fiscal system and the role of accountants as guardians of integrity in tax practice.
Eksplorasi Praktik Pengelolaan Keuangan pada UMKM dalam Menghadapi Transformasi Digital Kepulauan Yapen Papua Ria Ayu Valleria; Darnawati Darnawati
Journal Of Accounting And Finance Vol 2 No 3 (2026): Juli-Desember
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/lajonga.v2i3.205

Abstract

Penelitian ini bertujuan mengeksplorasi praktik pengelolaan keuangan Usaha Mikro, Kecil, dan Menengah (UMKM) dalam menghadapi transformasi digital di Kabupaten Kepulauan Yapen, Papua. Fenomena penelitian berfokus pada perubahan praktik pencatatan, transaksi, pengelolaan arus kas, dan pengambilan keputusan keuangan seiring meningkatnya penggunaan teknologi digital. Penelitian menggunakan pendekatan kualitatif dengan desain etnografi untuk memahami pengalaman, kebiasaan, dan makna yang dibangun pelaku UMKM dalam konteks keseharian usahanya. Data diperoleh melalui wawancara mendalam, observasi partisipatif, dan dokumentasi terhadap pelaku UMKM yang dipilih secara purposive dan dikembangkan melalui snowball sampling. Analisis data menghasilkan lima tema utama, yaitu praktik pengelolaan keuangan sederhana, digitalisasi transaksi, literasi digital dan pembelajaran sosial, kepercayaan serta kebiasaan, dan keterbatasan infrastruktur serta kondisi geografis. Temuan menunjukkan bahwa transformasi digital berlangsung secara bertahap dan menghasilkan praktik keuangan hibrida, ketika teknologi digital berdampingan dengan pencatatan dan pengelolaan keuangan konvensional. Penelitian ini memperluas perspektif sosio-teknis dengan menempatkan transformasi digital sebagai proses adaptasi yang kontekstual. Implikasinya, penguatan literasi, pendampingan, dan infrastruktur perlu disesuaikan dengan kondisi lokal.
THE INFLUENCE OF FINANCIAL LITERACY AND FINANCIAL ATTITUDE ON FINANCIAL MANAGEMENT AMONG WOMEN IN SEREANG VILLAGE Nurul Anisyah A; Haeril Haeril; Sri Wirdana
Journal Of Accounting And Finance Vol 2 No 2 (2026): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/lajonga.v2i2.207

Abstract

This study aims to determine and analyze the effect of financial literacy and financial attitudes on women's financial management in Sereang Village, both partially and simultaneously. This research employs a quantitative approach with a descriptive method and a cross-sectional design. The population examined in this study consists of all women in Sereang Village, totaling 1,278 individuals, with a sample of 92 respondents determined using the Slovin formula. Data collection was carried out through questionnaires using a Likert scale. The independent variables in this study are financial literacy (X1) and financial attitudes (X2), while the dependent variable is financial management (Y). The data analysis techniques used include data quality tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing (t-test and F-test). The results of the study indicate that, partially, financial literacy does not have a significant effect on the financial management of women in Sereang Village. In contrast, financial attitude has a significant effect on financial management. However, when analyzed simultaneously, financial literacy and financial attitude together have a significant effect on the financial management of women in Sereang Village. This indicates that financial management is influenced not only by financial knowledge but also by individuals' attitudes in managing their finances. This study is expected to contribute to the development of knowledge in the field of financial management and serve as a reference for relevant stakeholders in improving financial literacy and financial attitudes, particularly among women in rural areas.

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