Jurnal Akuntansi dan Keuangan Indonesia
Jurnal Akuntansi dan Keuangan Indonesia (JAKI) is a peer-reviewed journal published by Department of Accounting, Faculty of Economics and Business, Universitas Indonesia twice a year (June and December). JAKI aims to publish articles in the field of accounting and finance that provide the significant contribution to the development of accounting practices and the accounting profession in Indonesia and in the world. JAKI has obtained an accreditation from Directorate General of Research and Development Strengthening, Ministry of Research, Technology, and Higher Education of the Republic of Indonesia by SK No. 51/E/KPT/2017 (for the period 4 December 2017 to 4 December 2022). Based on SK 30/E/KPT/2018, Directorate General of Research and Development Strengthening, Ministry of Research, Technology, and Higher Education of the Republic of Indonesia classified JAKI as SINTA 2 Journal. Consistent with its purpose, JAKI provides insights in the field of accounting and finance for academics, practitioners, researchers, regulators, students, and other parties interested in the development of accounting practices and accounting profession. JAKI accepts manuscripts of either quantitative or qualitative research, written in either Indonesian or English. JAKI accepts manuscripts from Indonesian authors and also authors from various parts of the world.
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WE HAVE MOVED TO OUR NEW WEBSITE
Started in 18 september 2020, Jurnal Akuntansi dan Keuangan Indonesia has used the new submission system. Please kindly REGISTER AND SUBMIT your article to https://scholarhub.ui.ac.id/jaki/
The Editorial Board welcomes research articles written in Bahasa or English.
For articles written in Bahasa, the review process will be carried out in Bahasa. If the article is accepted for publication, The Editorial board will ask the author to translate it into English.
Back Issues from 2004 to 2019 still can be accessed on this website. Start from JAKI Volume 17 No.1 Juni 2020 can be accessed on new website.
Announcements
WINNER ANNOUNCEMENT OF JAKI PAPER AWARDS 2020 & CALL FOR PAPER |
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We would like to thank all the authors who have submitted manuscripts to Jurnal Akuntansi dan Keuangan Indonesia for the JAKI PAPER AWARDS 2020 & CALL FOR PAPER. After careful selection process by editors and reviewers of Jurnal Akuntansi dan Keuangan Indonesia, we are pleased to announce the winner of JAKI PAPER AWARDS 2020 & CALL FOR PAPER.
1. Paper Title: PREDICTIVE VALUE OF OTHER COMPREHENSIVE INCOME: EVIDENCE FROM ASEAN Authors Puji Rahayu, Indra Wijaya Kusuma Affiliation: Universitas Gadjah Mada 2. Paper Title: DOES THE RECENTLY IMPLEMENTED REGULATION ON CBCR DETER TAX AVOIDANCE? Authors Nala Kurniawan, Anggari Dwi Saputra Affiliation: Directorate General of Taxes
1. Paper Title: WHAT EXPLAINS STUDENTS’ INTENTIONS TO PURSUE PUBLIC ACCOUNTANTS AS A CAREER? Authors: Danar Sutopo Sidig, Andar Ramona Sinaga Affiliation: Secretariat of Public Accountant Profession Committee 2. Paper Title: APAKAH PENGUNGKAPAN ANTI-KORUPSI DAPAT MENGURANGI TINDAKAN MANAJEMEN LABA? STUDI PADA PASAR MODAL DI INDONESIA (DOES ANTI-CORRUPTION DISCLOSURE DECREASE EARNINGS MANAGEMENT? A STUDY IN THE INDONESIAN CAPITAL MARKET) Authors: Putri Khasanah, Indra Wijaya Kusuma Affiliation: Universitas Gadjah Mada
1. Paper Title: INFORMASI AKUNTANSI DALAM MODEL TIGA FAKTOR RISIKO FAMA DAN FRENCH Authors: Rianty Nikita Lotazia Pondaag, Erni Ekawati Affiliation: Universitas Kristen Duta Wacana 2. Paper Title: THE DIGITAL BANKING INDUSTRY: ARE THEY SURVIVED FROM STRUCTURAL BREAK? Authors: Patria Yunita Affiliation: Universitas Indonesia
1. Paper Title: ANALISIS PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KUALITAS LABA DENGAN PENGUNGKAPAN WHISTLEBLOWING SEBAGAI MEDIASI Authors: Febriany Cicilia Affiliation: Unika Atma Jaya Jakarta 2. Paper Title: THE MAJOR OBSTACLE FACTORS IN THE APPLICATION OF MUSHARAKAH AND MUDHARABAH FINANCING BY THE ISLAMIC BANKS IN PAKISTAN Authors: Muhammad Arsalan Khan, Dodik Siswantoro, Abid Ur Rahman Affiliation: Universitas Indonesia, University Mardan
1st Best Paper Award: IDR 3.000.000 2nd Best Paper Award: IDR 2.500.000 3rd Best Paper Award: IDR 2.000.000 4th Best Paper Award: IDR 1.500.000 We congratulate all the winners of Best Papers JAKI PAPER AWARDS 2020 & CALL FOR PAPER. The jury's decision is absolute and inviolable. The winning manuscripts will be further processed for publication on Jurnal Akuntansi dan Keuangan Indonesia. The committee will contact the winners for further information. For non-winning authors, the manuscripts have been processed further in accordance with the review procedure of our journal. Thank you. Regards, Head of Jury Board/Editor-in-Chief Jurnal Akuntansi dan Keuangan Indonesia Jury Board: Prof. Sidharta Utama, PhD, CA., CFA Dr. Ancella Anitawati Hermawan S.E., MBA., CA., ACMA., CGMA. Dr. Dwi Martani, CA Elvia R. Shauki, Ph.D. Dr. Sylvia Veronica NPS, CA |
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| Posted: 2020-11-19 | More... |
| More Announcements... |
Vol 17, No 1 (2020)
Table of Contents
Articles
| CEO OVERCONFIDENCE, ESG DISCLOSURE, AND FIRM RISK |
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| Kurnia Indah Sumunar, Chaerul D Djakman | 1-21 |
| THE EFFECT OF CONCENTRATED OWNERSHIP ON BANK PROFITABILITY IN INDONESIA |
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| Michelle Priscilla Amanda, Serafina Lam, Rinaningsih ., Yang Elvi Adelina | 22-42 |
| WHAT EXPLAINS STUDENTS’ INTENTIONS TO PURSUE PUBLIC ACCOUNTANTS AS A CAREER? |
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| Danar Sutopo Sidig, Andar Ramona Sinaga | 43-58 |
| DOES THE RECENTLY IMPLEMENTED REGULATION ON COUNTRY-BY-COUNTRY REPORTING DETER TAX AVOIDANCE? |
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| Nala Kurniawan, Anggari Dwi Saputra | 59-83 |
| INTERNAL CONTROL PRACTICES OF MOSQUES IN JAVA, INDONESIA |
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| NINING ISLAMIYAH, Siti Alawiah Siraj, Ahmad Zamri Osman | 84-101 |
| ANTI-CORRUPTION DISCLOSURE AND EARNINGS MANAGEMENT: A CASE IN INDONESIAN CAPITAL MARKET |
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| Putri Dwi Aprilia Nur Khasanah, Indra Wijaya Kusuma | 102-117 |
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