Jurnal Akuntansi dan Keuangan

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Accounting

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Articles in this Journal

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

Based on data from LKPD of districts/cities in South Sumatra over the last 10 years, the mean level of financial independence in the region is around 11%, with significant disparities between regions. Palembang City has the highest level of independe...

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

This study aims to investigate the impact of leverage, liquidity, activity, operating cash flow, and sales growth on financial distress, as well as to examine whether profitability as a moderating variable can weaken or strengthen these effects. This...

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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

Examine the influence of audit findings, follow-up actions on audit recommendations, and the adequacy of financial statement disclosures on audit opinions of local government financial statements in Lampung Province from 2019–2023 are the aims of thi...

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

This study aims to examine the effect of net working capital, growth opportunity, and leverage on cash holding in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. The results show that s...

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

The purpose of this study is to analyze in depth the factors that hinder the management and reporting of BOS funds at SDN Mataram. By understanding the root causes of the problems faced, it is hoped that the results of this study can provide relevant...

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

The development of technology today has experienced a fairly rapid development, especially in the field of Finance. There are also various technologies that experience these developments, one of which is artificial intelligence (artificial intelligen...

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

AbstracThis study aims to compare the financial performance between Islamic banks and conventional banks in Indonesia using key financial ratios such as Return on Assets (ROA), Return on Equity (ROE), Non-Performing Loan (NPL), and Non-Performing Fin...

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

This study aims to determine the effect of crude oil prices, gold prices and the DJIA Index on the movement of the IHSG with inflation as a moderation. The study used 48 observation data with the MRA technique. The results of the study showed that cr...