Jurnal Literasi Akuntansi

Artikel

• Determination of Financial Management Behavior of DIY Accounting Students: Literacy, Inclusion, Attitude, and Self-Control

  Kata Kunci: Financial Literacy , Financial Inclusion , Financial Attitude , Self-Control , Financial Management Behavior

  Barbara Gunawan (Universitas Muhammadiyah Yogyakarta)

  Muhamad Giffri Maulana (Universitas Muhammadiyah Yogyakarta)

  284 - 296

  0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i2.213

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• Pengaruh Harga Transfer Terhadap Agresivitas Pajak pada Perusahaan Manufaktur dan Pertambangan di Indonesia

  Kata Kunci: Transfer Pricing , Tax Aggressiveness , Tax Planning , Manufacturing Companies , Mining Companies , Tax Avoidance , Corporate Tax Practices

  Nur Alfiah Rezkiyanti

  Emayanti Christina Hutabara

  297 - 306

  0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i2.215

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• Generasi Z : Perencanaan Keuangan dan Tingkat Stres

  Kata Kunci: Financial planning , stress level , Generation Z

  Farha

  Baiq Rabiatul Adawiyah Kartika Wulan (Universitas Pendidikan Mandalika)

  Septia Ningsih (Universitas Pendidikan Mandalika)

  Sami'un (Universitas Pendidikan Mandalika)

  307 - 311

  0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i2.289

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• Pengaruh Green Accounting, Good Corporate Governance, dan Ukuran Perusahaan terhadap Kinerja Keuangan

  Kata Kunci: Financial Performance , Firm Size , Green Accounting , Good Corporate Governance

  Evi Sofia Inayah Wulandari (Universitas Pembangunan Nasional "Veteran" Yogyakarta)

  Retno Yulianti (Universitas Pembangunan Nasional “Veteran” Yogyakarta)

  Indah Kartika Sandhi (Universitas Pembangunan Nasional “Veteran” Yogyakarta)

  312 - 329

  0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i2.292

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• Optimasi Portofolio Saham BUMN20 Menggunakan Particle Swarm Optimization dan Genetic Algorithm dengan Pendekatan Maximizing Sharpe Ratio

  Kata Kunci: Particle Swarm optimization , Genetic Algorithm , Maximizing Sharpe Ratio , BUMN20

  Syasya Qonita Azizah (Universitas Pertahanan Republik Indonesia)

  Lidya Ananda Talalu (The Republic of Indonesia Defense University)

  Muhammad Haikal Ziaulhaq (The Republic of Indonesia Defense University)

  330 - 338

  0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i2.290

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• Peran Transaksi Pihak Berelasi dalam Penghindaran Pajak Perusahaan

  Kata Kunci: Related Party Transactions , Tax Avoidance , CETR , Primary Consumer Goods

  Tifanny Suhendra Hardiansyah

  Rini Indriani

  339 - 350

  0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i2.299

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• Pengaruh Literasi Keuangan terhadap Keputusan Investasi Generasi Z dengan Moderasi Penguasaan Media Teknologi

  Kata Kunci: financial literacy , investment decision , generation Z , media technology mastery

  Made Wedaswari (Universitas Veteran Bangun Nusantara)

  Ahmad Dzakiyuddin (Universitas Veteran Bangun Nusantara)

  Shinta Nastitie Komalasari (Universitas Veteran Bangun Nusantara)

  Yoga Pratama Nugroho (Universitas Veteran Bangun Nusantara)

  Gustita Arnawati Putri (Universitas Veteran Bangun Nusantara)

  Astrid Nur Aini (Universitas Veteran Bangun Nusantara)

  Hanyfa Ayu Anggrainy (Universitas Veteran Bangun Nusantara)

  Ariyani Wahyu Wijayanti (Universitas Veteran Bangun Nusantara)

  351 - 358

  0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i2.301

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• The Effect of Managerial Ownership, Growth Opportunities, and Leverage on Accounting Conservatism in Non-Financial Companies

  Kata Kunci: Managerial Ownership , Growth Opportunities , Leverage , Accounting Conservatism , Financial Reporting

  Azra Nurul Atthahirah

  Rini Indriani

  359 - 369

  0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i2.300

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• The Influence of Ownership Structure, Environmental, Social, and Governance (ESG), and Green Innovation on Firm Value

  Kata Kunci: Institutional Ownership , ESG , Green Innovation , Firm Value

  Monika Oktafiani

  Indah Oktari

  370 - 380

  0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i2.303

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• Efektivitas Pajak Daerah dalam Meningkatkan Pendapatan Asli Daerah: Bukti Empiris Kabupaten Bantul

  Kata Kunci: Local Tax , PBB-P2 , BPHTB , PAT , PAD

  Riska Yuanita Indriyani (Politeknik YKPN)

  Erlinda Nur Khasanah (Politeknik YKPN)

  381 - 391

  0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i2.294

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• Does Artificial Intelligence Reduce or Increase Workload of Gen Z in Accounting?

  Kata Kunci: Artificial Intelligence , Accounting , Technology Acceptance , Socio-Technical System , Workload

  Thomas Aquinas

  Sofian

  Natalia Kristina

  392 - 400

  0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i2.296

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• Determinan Tax Avoidance pada Perusahaan Pertambangan dengan Good Corporate Governance sebagai Pemoderasi

  Kata Kunci: Profitability , Leverage , Good Corporate Governance , Firmsize , Tax Advoidance

  Maria Delvina

  Nadya Eka Putri

  Vitryan Espa

  401 - 414

  0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i2.314

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• Forensic Accounting in Detecting Fraudulent Procurement of Goods and Services in The Government Sector: Systematic Literature Review

  Kata Kunci: Accounting , Forensics , Fraud , Procurements , goverment

  Amelia Noor Anggraeni

  Sri Mulyani

  415 - 426

  0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i2.306

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• The Effect of Income and Taxpayer Awareness on Compliance in Paying Land and Building Tax in West Tegal District

  Kata Kunci: PBB , income , awareness , compliance , tax

  Canesya Helga Rianti (Politeknik YKPN)

  Sriniyati Sriniyati (Politeknik YKPN)

  427 - 436

  0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i2.318

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• Faktor – Faktor yang Mempengaruhi Integritas Laporan Keuangan pada Perusahaan Sektor Kesehatan di BEI 2023-2025

  Kata Kunci: Financial statement integrity , institutional ownership , company size , leverage , audit quality

  Mahardika Hillary Dwinda Fatmawati (Indonesia)

  Maryono (Universitas Stikubank Semarang)

  Sri Sudarsi (Indonesia)

  Ali Maskur (Indonesia)

  437 - 446

  0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i2.320

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• Tingkat Kepercayaan Mahasiswa Akuntansi Terhadap Sistem Keamanan QRIS dalam Mencegah Kecurangan Transaksi

  Kata Kunci: Perceived Security , Trust , QRIS , Fraud Prevention , Digital Payment

  Linda

  Cahyaning Dewi Handayani

  Ayu Fitri Rosianie

  Dheti Septiana

  Nurul Maghfirotul Jannah

  447 - 459

  0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i2.319

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• Pengaruh Penggunaan QRIS, Kemudahan Transaksi, dan Volume Transaksi Terhadap Peningkatan Penjualan Umkm di Surabaya

  Kata Kunci: QRIS Usage , Transaction Convenience , Transaction Volume , Sales Improvement , MSMEs

  Fanny Ananda Pratiwi

  Muslimin

  460 - 470

  0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i2.322

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• Pengaruh Green Accounting, CSR, dan FCF Terhadap Nilai Perusahaan dengan Moderasi Financial Slack

  Kata Kunci: Green Accounting , Corporate Scial Responsibility , Free Cash Flow , Financial Slack , Firm Value

  F. Irfando Jovan Kantur

  Sigit Puji Winarko

  Andy Kurniawan

  471 - 489

  0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i2.325

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• The Effect of Human Resource Competence, Internal Control Systems, and the Utilization of the Village Financial System (SISKEUDES) on Village Fund Management Accountability

  Kata Kunci: Human Resource Competence , Government Internal Control System (SPIP) , Siskeudes , Village Fund Management Accountability , Village Financial Management

  Rahul Khan

  Heni Yulsiati

  Siska Aprianti

  490 - 500

  0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i2.323

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• Earnings Quality, Growth Opportunity, Financial Distress, and Firm Value in Industrial Companies

  Kata Kunci: Earnings Quality , Growth Opportunity , Financial Distress , Firm Value , Industrial Sector

  Gusti Sultan Hakim

  Angga Permadi Karpriana

  501 - 509

  0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i2.324

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• Pengaruh Akuntabilitas, Transparansi, dan Responsivitas Terhadap Pengelolaan Dana Desa Dalam Upaya Mensejahterakan Masyarakat

  Kata Kunci: Village Fund Management , Accountability , Transparency , Responsiveness , Community Well-being

  Eriana Sri Rahayu

  Hestin Sri Widiawati

  Sigit Puji Winarko

  510 - 523

  0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i2.327

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• Pengaruh Intellectual Capital, Ukuran Perusahaan, Struktur Modal, dan Likuiditas Terhadap Kinerja Keuangan Perusahaan Teknologi

  Kata Kunci: Intellectual Capital , Firm Size , Capital Structure , Liquidity Ratio , Financial Performance

  Nur Shodiq

  Diah Nurdiwaty

  Linawati

  524 - 542

  0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i2.336

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• The Influence of Budget Planning, Budget Implementation, Regulations, and Organizational Commitment on the Performance of Regional Government Agencies in Banyuasin Regency

  Kata Kunci: Perencanaan Anggaran , Pelaksanaan Anggaran , Regulasi , Komitmen Organisasi , Kinerja Instansi Daerah

  Tio Saputra

  Sarikadarwati

  Edwin Frymaruwah

  543 - 555

  0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i2.326

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• The Influence of Leverage and Profitability on Tax Avoidance with Institutional Ownership as a Moderating Variable

  Kata Kunci: Leverage , Profitability , Tax Avoidance , Institutional Ownership

  Nelly Rahmawati

  Sri Ayem

  556 - 569

  0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i2.342

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• Inovasi Layanan Samsat, Pemutihan Pajak Daerah dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor dengan Kesadaran Wajib Pajak Sebagai Variabel Moderasi

  Kata Kunci: Compliance , Awareness , Tax , Tax Amnesty , Sanctions

  Viken Wahyuningsih

  Linawati

  Badrus Zaman

  570 - 581

  0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i2.334

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• The Effect of EPS, BOPO, and ROA on Stock Prices in the Banking Sector

  Kata Kunci: Bankin Stock Price , Earning per Share , Return on Assets , Financial Performance

  Ardha Dewa Bagaskara

  Erna Puspita

  Sigit Puji Winarko

  582 - 593

  0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i2.330

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• Pengaruh Kepemilikan Saham, Pertumbuhan Perusahaan, dan Struktur Modal terhadap Financial Distress PT. Sritex 2017–2024

  Kata Kunci: share ownership structure , firm growth , capital structure , financial distress

  Salma Safina

  Erna Puspita

  Diah Nurdiwaty

  694 - 607

  0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i2.339

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• Pengaruh Manajemen Keuangan dan Financial Technology Terhadap Kinerja Keuangan Umkm dengan Pengetahuan Keuangan sebagai Variabel Moderasi

  Kata Kunci: financial management , financial technology , financial performance , financial knowledge , MSMEs

  Suyanto Suyanto

  Haici Audi Aulia

  Sri Ayem

  608 - 620

  0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i2.218

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