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 2 (2022): SEPTEMBER 2022

Table of Contents

Articles

Pengaruh Karakteristik Pemerintah Daerah dan Sistem Pengendalian Intern Terhadap Kinerja Keuangan Pemerintah Daerah (Studi Empiris Pada Provinsi Sumatera Bagian Selatan)
DOI : 10.29103/jak.v10i2.6802 Abstract views : 18 times
Arta Pradana, Sunardi Sunardi, Muhammad Fahmi
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119-128
The Effect of Planning, Management Commitment, and Human Resources Competency on The Absorption of The Goods and Services Budget in The Local Government of Cilacap Region, Central Java
DOI : 10.29103/jak.v10i2.6961 Abstract views : 2 times
Rasyid Mei Mustafa, Novianto Azhar, Eko Suyono, Oman Rusmana, Wahyudin Wahyudin
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129-136
Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, Dan Sanksi Pajak Kendaraan Bermotor Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Provinsi Aceh
DOI : 10.29103/jak.v10i2.6993 Abstract views : 15 times
Lilis Maryasih, Neza Aulia
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137-152
Tinjauan Kinerja Perusahaan, Konservatisme Akuntansi dan Kualitas Laba
DOI : 10.29103/jak.v10i2.7064 Abstract views : 6 times
Salma Faisha Nanda, Ade Imam Muslim
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153-162
Evaluasi Pengelolaan Keuangan Dana Desa Pada Masa Covid-19 Di Desa Pandanlandung Kabupaten Malang
DOI : 10.29103/jak.v10i2.7139 Abstract views : 3 times
Risnaningsih Risnaningsih, Ahmad Mukofi, Filaria Hendrani
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163-170
Pengaruh Literasi Pajak, Modernisasi Sistem Administrasi, Insentif Pajak dan Moral Pajak Terhadap Kepatuhan Wajib Pajak UMKM
DOI : 10.29103/jak.v10i2.7182 Abstract views : 32 times
Dwi Rahmawati Kusumadewi, Dyarini Dyarini
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171-182
Pengaruh Fraud Hexagon Terhadap Kecurangan Laporan Keuangan Pada Perusahaan LQ 45 Yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020
DOI : 10.29103/jak.v10i2.7352 Abstract views : 19 times
Dinda Novarina, Dedik Nur Triyanto
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183-196
Pengaruh Efektivitas Penagihan Pajak Terhadap Kepatuhan Wajib Pajak Restoran di Badan Pendapatan Daerah Kota Tangerang Selatan
DOI : 10.29103/jak.v10i2.7930 Abstract views : 10 times
Nurul Fikri Azzahra, Dini Gandini Purbaningrum
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197-206
Corporate Governance Sebagai Mekanisme Mengurangi Praktik Manajemen Laba dan Dampaknya Terhadap Nilai Perusahaan
DOI : 10.29103/jak.v10i2.8300 Abstract views : 2 times
Herlinda Pietoyo, Fransiskus Eduardus Daromes, Ana Mardiana
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207-222
Pengaruh Profitabilitas, Likuiditas Dan Struktur Modal Terhadap Nilai Perusahaan Pada Perusahaan Ritail Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020
DOI : 10.29103/jak.v10i2.8341 Abstract views : 2 times
Wahyuddin Wahyudin, Devi Tri Ahyuni
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223-236
Cover Depan, Editor, Reviewer, Daftar Isi
DOI : 10.29103/jak.v10i2.8631 Abstract views : 2 times
Editor JAK
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Cover Belakang
DOI : 10.29103/jak.v10i2.8630 Abstract views : 1 times
Editor JAK
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