Vol. 13 No. 2 (2025): Jurnal Akuntansi dan Keuangan: September 2025

Articles

• External Factors on Composite Stock Price Index with Inflation as a Moderation

  Nur Afni Yunita, Muhammad Yusra, Rany Gesta Putri Rais, Sri Mulyati

  126-133

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  DOI : https://doi.org/10.29103/jak.v13i2.21864
  

  Abstract Views: 0 File Views: 464

• Comparative Analysis of Financial Performance of Asset Portfolios between Islamic Banks and Conventional Banks in Indonesia

  Refa Gustia, Didi Ashari, Peny Cahaya Azwari, Ayke Nuraliati

  134-139

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  DOI : https://doi.org/10.29103/jak.v13i2.21692
  

  Abstract Views: 0 File Views: 193

• AI-Driven Financial Planning: The Future of Investment Advice Through Advanced Analytics

  Mohammad Daffa' Almadani Sujarwo, Anak Agung Gde Satia Utama

  140-149

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  DOI : https://doi.org/10.29103/jak.v13i2.23452
  

  Abstract Views: 0 File Views: 316

• Challenges Behind the Numbers: Obstacles in the Management and Reporting of BOS Funds at SDN Mataram City

  Akmal Yusuf, Wirawan Suhaedi

  150-159

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  DOI : https://doi.org/10.29103/jak.v13i2.23310
  

  Abstract Views: 0 File Views: 188

• Determinants of Cash Holding: An Empirical Study of Non-Cyclical Consumer Companies on the Indonesia Stock Exchange

  Cut Tifani Urahmah, Rita Meutia, Raida Fuadi

  160-167

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  DOI : https://doi.org/10.29103/jak.v13i2.24162
  

  Abstract Views: 0 File Views: 264

• The Influence of Audit Findings, Follow-Up on Recommendations, and Adequacy of Financial Statement Disclosures on Audit Opinions of Regencies and Cities in Lampung Province

  Mutiara Zuryatina, Anggeraini Oktarida, Riza Wahyudi

  168-177

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  DOI : https://doi.org/10.29103/jak.v13i2.23422
  

  Abstract Views: 0 File Views: 296

• Profitability Moderates the Effect of Leverage, Liquidity, Activity, Operating Cash Flow, and Sales Growth on Financial Distress

  Susmita Dian Indiraswari, Meisa Faiza Aulia, Ati Retna Sari

  178-191

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  DOI : https://doi.org/10.29103/jak.v13i2.22872
  

  Abstract Views: 0 File Views: 612

• Determinants of the Level of Government Financial Independence in Districts/Cities in South Sumatera

  Maria Maria, Khoiria Afriana, Bainil Yulina

  192-201

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  DOI : https://doi.org/10.29103/jak.v13i2.23594
  

  Abstract Views: 0 File Views: 268