FINANCIAL: JURNAL AKUNTANSI

Journal titleFinancial: Jurnal Akuntansi
InitialsFJA
AbbreviationFin. J. Akt.
Frequency2 issues per year | June - December
DOIPrefix 10.37403 by Crossref
ISSNp-ISSN : 2502-4574 | e-ISSN : 2686-2581
Editor-in-chiefDr. Yansen Siahaan, S.E., Ak., MSAc.
Managing EditorDr. Ady Inrawan, S.E., M.M.
PublisherDepartment of Accounting STIE Sultan Agung
Citation AnalysisGoogle Scholar 

 

Financial: Jurnal Akuntansi is a peer-reviewed journal which is published by the department of accounting Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar publishes biannually in June and December with a peer review process and open access. Financial: Jurnal Akuntansi publishes accounting research articles on current issues and trends using an interdisciplinary perspective, especially in modern accounting studies and related teaching resources. Published with open access while abstracts and full text that have been obtained on the website can be read and downloaded. Decree from the Indonesian Institute of Sciences no. 0005.25024574/JI.3.1/SK.ISSN/2016.02 - 26 Februari 2016.


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Vol 9, No 1 (2023)

Table of Contents

Articles

FINANCIAL RATIOS PREDICTORS OF FINANCIAL SUSTAINABILITY OF THE BANKING SECTOR IN INDONESIA
Adiska Shabrina Sanfa, Ida Ida
PDF
1-17
CORPORATE GOVERNANCE AS A MODERATING VARIABLE INFLUENCE OF STOCK TURNOVER, EXTENSIBLE BUSINESS REPORTING LANGUAGE AND AUDIT QUALITY ON INFORMATION ASYMETRIES
Arthur Simanjuntak, Christina Verawaty Situmorang, Duma Megaria Elisabeth, Mitha Christina Ginting, Lamria Sagala
PDF
18-29
THE EFFECT OF COVID-19, WORKING FROM HOME, AND TIME BUDGET PRESSURE ON THE QUALITY OF AUDITOR PERFORMANCE
Annisa Adha Minaryanti, Ida Suraida, Ratu Ratna Dewi, Sekar Nisaul Akhir
PDF
30-42
ANALYSIS OF IMPLEMENTATION OF ACCRUAL-BASED GOVERNMENT ACCOUNTING STANDARDS (CASE STUDY IN LABUHAN BATU DISTRICT BPKAD)
Septony Benyamin Siahaan, Dimita H.P Purba, Dompak Pasaribu, Wesly Andri Simanjuntak, Ivo Maelina Silitonga, Kristanty M. N Nadapdap, Melanthon Rumapea
PDF
43-52
THE INFLUENCE OF THE EFFECTIVENESS OF INTERNAL CONTROL AND OBSERVANCE OF ACCOUNTING RULES ON ACCOUNTING FRAUD
Dewi Kusuma Wardani, Feny Nuraini
PDF
53-62
THE ROLE OF THE AUDIT TIME BUDGET IN THE RELATIONSHIP OF AUDITOR COMPETENCY, INDEPENDENCE, AND EXPERIENCE ON AUDIT QUALITY
Atik Isniawati, Amanda Reza Yuliastari, Radina Modjaningrat, Fauzi Baisyir
PDF
63-74
THE IMPACT OF FINANCIAL PERFORMANCE, FIRM SIZE AND CAPITAL STRUCTURE ON FIRM VALUE
Suyanto Suyanto, Chintya N Bilang
PDF
75-89
THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE AND THE GOVERNMENT’S INTERNAL CONTROL SYSTEM IN EFFORT TO IMPROVE THE QUALITY OF REGIONAL FINANCIAL REPORTS IN PALEMBANG CITY
Leriza Desitama Anggraini, Andini Utari Putri
PDF
90-96
UNDERSTANDING THE IMPACTS OF FINANCIAL TECHNOLOGY IN THE SOCIETY 5.0 ERA
Clarasiska Anasthasia Mbate, Windjiarto Windjiarto, Forman Halawa, Hizkia Edwar Sinaga
PDF
97-111
THE ANTECEDENTS OF EMPLOYEE GREEN BEHAVIOUR IN THE SOCIETY 5.0 ERA
M. Fais Luthfi Nuryadin, Muh Rezky Pangeran, Syaifullah Syaifullah
PDF
112-119