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). 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.

ISSN: 1829-8494 e-ISSN: 2406-9701

Announcements

 

JAKI CALL FOR PAPERS & ACCOUNTING PAPER AWARDS 2019

 
 
 
Posted: 2019-04-06 More...
 
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Vol 15, No 1 (2018)

Table of Contents

Articles

FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KECENDERUNGAN KECURANGAN (FRAUD): PERSEPSI PEGAWAI PEMERINTAHAN DAERAH KOTA BOGOR
Didi Didi, Indra Cahya Kusuma 1-20
TEORI GRAF DALAM ANALISIS JEJARING SOSIAL: HUBUNGAN AKTOR UTAMA DENGAN PENGGUNA INTERNAL LAPORAN KEUANGAN
Martdian Ratna Sari, Kadek Trisna Dwiyanti 21-35
DETERMINANTS OF INTENTION TO USE VILLAGE FUND INFORMATION SYSTEM
Ari Kuncara Widagdo, Eka Setyorini 36-58
DECISION USEFULNESS OF FINANCIAL INFORMATION: THE ROLE OF AUDIT AND IFRS
Zaini Embong, Seyed Sajad Ebrahimi Rad 59-76
MODEL REKAYASA PERILAKU MENGGUNAKAN INFORMASI AKUNTANSI BERBASIS AKRUAL PADA ORGANISASI PEMERINTAH
Ratno Agriyanto 77-103
THE INFLUENCE OF AUDITOR’S PROFESSIONAL SKEPTICISM AND COMPETENCE ON FRAUD DETECTION: THE ROLE OF TIME BUDGET PRESSURE
Lola Luviana Said, Agus Munandar 104-120




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