Jurnal Literasi Akuntansi

Artikel

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

  284 - 296

  DOI: https://doi.org/10.55587/jla.v6i2.213

  Barbara Gunawan

  Muhamad Giffri Maulana

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

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

  297 - 306

  DOI: https://doi.org/10.55587/jla.v6i2.215

  Nur Alfiah Rezkiyanti

  Emayanti Christina Hutabara

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

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• Generasi Z : Perencanaan Keuangan dan Tingkat Stres

  307 - 311

  DOI: https://doi.org/10.55587/jla.v6i2.289

  Farha

  Baiq Rabiatul Adawiyah Kartika Wulan

  Septia Ningsih

  Sami'un

  Kata Kunci: Financial planning stress level Generation Z

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

  312 - 329

  DOI: https://doi.org/10.55587/jla.v6i2.292

  Evi Sofia Inayah Wulandari

  Retno Yulianti

  Indah Kartika Sandhi

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

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

  330 - 338

  DOI: https://doi.org/10.55587/jla.v6i2.290

  Syasya Qonita Azizah

  Lidya Ananda Talalu

  Muhammad Haikal Ziaulhaq

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

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• Peran Transaksi Pihak Berelasi dalam Penghindaran Pajak Perusahaan

  339 - 350

  DOI: https://doi.org/10.55587/jla.v6i2.299

  Tifanny Suhendra Hardiansyah

  Rini Indriani

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

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

  351 - 358

  DOI: https://doi.org/10.55587/jla.v6i2.301

  Made Wedaswari

  Ahmad Dzakiyuddin

  Shinta Nastitie Komalasari

  Yoga Pratama Nugroho

  Gustita Arnawati Putri

  Astrid Nur Aini

  Hanyfa Ayu Anggrainy

  Ariyani Wahyu Wijayanti

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

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

  359 - 369

  DOI: https://doi.org/10.55587/jla.v6i2.300

  Azra Nurul Atthahirah

  Rini Indriani

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

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

  370 - 380

  DOI: https://doi.org/10.55587/jla.v6i2.303

  Monika Oktafiani

  Indah Oktari

  Kata Kunci: Institutional Ownership ESG Green Innovation Firm Value

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

  381 - 391

  DOI: https://doi.org/10.55587/jla.v6i2.294

  Riska Yuanita Indriyani

  Erlinda Nur Khasanah

  Kata Kunci: Local Tax PBB-P2 BPHTB PAT PAD

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

  392 - 400

  DOI: https://doi.org/10.55587/jla.v6i2.296

  Thomas Aquinas

  Sofian

  Natalia Kristina

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

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

  401 - 414

  DOI: https://doi.org/10.55587/jla.v6i2.314

  Maria Delvina

  Nadya Eka Putri

  Vitryan Espa

  Kata Kunci: Profitability Leverage Good Corporate Governance Firmsize Tax Advoidance

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

  415 - 426

  DOI: https://doi.org/10.55587/jla.v6i2.306

  Amelia Noor Anggraeni

  Sri Mulyani

  Kata Kunci: Accounting Forensics Fraud Procurements goverment

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

  427 - 436

  DOI: https://doi.org/10.55587/jla.v6i2.318

  Canesya Helga Rianti

  Sriniyati Sriniyati

  Kata Kunci: PBB income awareness compliance tax

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

  437 - 446

  DOI: https://doi.org/10.55587/jla.v6i2.320

  Mahardika Hillary Dwinda Fatmawati

  Maryono

  Sri Sudarsi

  Ali Maskur

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

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

  447 - 459

  DOI: https://doi.org/10.55587/jla.v6i2.319

  Linda

  Cahyaning Dewi Handayani

  Ayu Fitri Rosianie

  Dheti Septiana

  Nurul Maghfirotul Jannah

  Kata Kunci: Perceived Security Trust QRIS Fraud Prevention Digital Payment

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

  460 - 470

  DOI: https://doi.org/10.55587/jla.v6i2.322

  Fanny Ananda Pratiwi

  Muslimin

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

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

  471 - 489

  DOI: https://doi.org/10.55587/jla.v6i2.325

  F. Irfando Jovan Kantur

  Sigit Puji Winarko

  Andy Kurniawan

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

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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

  490 - 500

  DOI: https://doi.org/10.55587/jla.v6i2.323

  Rahul Khan

  Heni Yulsiati

  Siska Aprianti

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

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

  501 - 509

  DOI: https://doi.org/10.55587/jla.v6i2.324

  Gusti Sultan Hakim

  Angga Permadi Karpriana

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

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

  510 - 523

  DOI: https://doi.org/10.55587/jla.v6i2.327

  Eriana Sri Rahayu

  Hestin Sri Widiawati

  Sigit Puji Winarko

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

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

  524 - 542

  DOI: https://doi.org/10.55587/jla.v6i2.336

  Nur Shodiq

  Diah Nurdiwaty

  Linawati

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

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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

  543 - 555

  DOI: https://doi.org/10.55587/jla.v6i2.326

  Tio Saputra

  Sarikadarwati

  Edwin Frymaruwah

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

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

  556 - 569

  DOI: https://doi.org/10.55587/jla.v6i2.342

  Nelly Rahmawati

  Sri Ayem

  Kata Kunci: Leverage Profitability Tax Avoidance Institutional Ownership

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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

  570 - 581

  DOI: https://doi.org/10.55587/jla.v6i2.334

  Viken Wahyuningsih

  Linawati

  Badrus Zaman

  Kata Kunci: Compliance Awareness Tax Tax Amnesty Sanctions

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

  582 - 593

  DOI: https://doi.org/10.55587/jla.v6i2.330

  Ardha Dewa Bagaskara

  Erna Puspita

  Sigit Puji Winarko

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

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

  694 - 607

  DOI: https://doi.org/10.55587/jla.v6i2.339

  Salma Safina

  Erna Puspita

  Diah Nurdiwaty

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

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

  608 - 620

  DOI: https://doi.org/10.55587/jla.v6i2.218

  Suyanto Suyanto

  Haici Audi Aulia

  Sri Ayem

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

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