Jurnal Akuntansi dan Keuangan

Jurnal Akuntansi dan Keuangan (JAK)P-ISSN 2301-4717 E-ISSN 2716-022X is a open-access, peer-reviewed scientific journal published online through an Open Journal System. This journal is published by the Department of Accounting Faculty of Economics and Business, Malikussaleh University, Aceh Utara, Indonesia. JAK is published every year twice, February and August.

Jurnal Akuntansi dan Keuangan (JAK) as a medium for disseminating research results from researchers, lecturers, and practitioners in the field of Accounting. JAK receives articles from researchers from lecturers, students and practitioners in the field of Accounting that have never been published in other journals, articles can be in the form of theoretical studies or research results written in Indonesian or English.

Authors can submit articles by REGISTERING first on the journal website, then log in again and click NEW SUBMISSION by following the steps. If you experience problems, you can also send papers to our email: jak@unimal.ac.id


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Vol 10, No 1 (2022): Maret 2022

Table of Contents

Articles

Pengaruh Likuiditas, Laverage, dan Komisaris Independen Terhadap Efective Tax Rate (Studi Pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019)
DOI : 10.29103/jak.v10i1.5912 Abstract views : 111 times
Desi Purwanti, Ruliani Ruliani, Intan Novita
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1-10
Pengaruh Frekuensi Perdagangan, Rasio Keuangan, dan Kapitalisasi Pasar Terhadap Return Saham Syariah pada Perusahaan yang Terdaftar di Jakarta Islamic Index (JII) Periode 2016-2019
DOI : 10.29103/jak.v10i1.6097 Abstract views : 117 times
Muhamad Safitri Ruswandi, Adam Zakaria, Diena Noviarini
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11-24
Faktor – Faktor yang Mempengaruhi Penyaluran Kredit pada Bank Umum di Indonesia
DOI : 10.29103/jak.v10i1.6099 Abstract views : 85 times
Absyirni Ari Gayo, Rida Prihatni, Diah Armeliza
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25-38
Pengaruh Beban Pajak Tangguhan, Profitabilitas, dan Leverage Terhadap Manajemen Laba
DOI : 10.29103/jak.v10i1.6362 Abstract views : 99 times
Muhammad Satrio Wibisono, Nuramalia Hasanah, Hafifah Nasution, I Gusti Ketut Agung Ulupui, Indah Muliasari
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39-50
Urgensi Program Pengungkapan Sukarela (Tax Amnesty Jilid II) Berdasarkan Sudut Pandang Wajib Pajak
DOI : 10.29103/jak.v10i1.6611 Abstract views : 432 times
Adinda Suci Cahya Ningtyas, Aisyaturrahmi Aisyaturrahmi
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51-62
Pandemi Covid 19: Implementasi Insentif Pajak Bagi Wajib Pajak UMKM di Kabupaten Sumenep Belum Optimal
DOI : 10.29103/jak.v10i1.6400 Abstract views : 102 times
Fauziah Nirmala Putri, Moh. Faisol
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63-70
Pengaruh Independensi, Pengetahuan Keuangan, dan Gender Komite Audit Terhadap Ketidakpatuhan Pengungkapan Keuangan (Studi Kasus Pada Perusahaan Publik yang Mendapat Teguran Publik Oleh Bursa Malaysia Tahun 2014-2020)
DOI : 10.29103/jak.v10i1.6477 Abstract views : 49 times
Dinda Nurliani, Icih Icih
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71-82
Financial Market Development on Economic Growth in Indonesia Using Principal Component Regression Analysis
DOI : 10.29103/jak.v10i1.6525 Abstract views : 76 times
M Yunus, Budi Setiawan, Priya Rani Bhagat, Adil Saleem
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83-92
Pengaruh Intervening Pemanfaatan Teknologi Informasi terhadap Pengalaman Auditor dalam Pendeteksian Kecurangan (Studi Pada Kantor Akuntan Publik Jakarta Timur)
DOI : 10.29103/jak.v10i1.6550 Abstract views : 48 times
Daffa Hamzah Polontalo, Choirul Anwar, Hafifah Nasution
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93-108
Pengaruh Tax Avoidance dan Risiko Pajak Terhadap Biaya Utang pada Perusahaan Manufaktur yang Terdaftar Di Bei Tahun 2016-2020
DOI : 10.29103/jak.v10i1.6612 Abstract views : 98 times
Fauziah Zamifa, Nuramalia Hasanah, Hera Khairunnisa
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109-118
Cover Depan, Editor, Reviewer, Daftar Isi
DOI : 10.29103/jak.v10i1.6680 Abstract views : 33 times
Editor JAK
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Cover Belakang
DOI : 10.29103/jak.v10i1.6679 Abstract views : 30 times
Editor JAK
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