Vol. 6 No. 1 (2026): Maret 2026

View Vol. 6 No. 1 (2026): Maret 2026

Jurnal Literasi Akuntansi telah diterbitkan sejak tahun 2021 dengan e-ISSN 2810-0921. Jurnal ini diterbitkan secara berkala pada bulan Maret, Juni, September, Desember setiap tahun. Jurnal berfokus pada bidang Akuntansi Manajemen dan biaya, Sistem Informasi Akuntansi, Isu-isu Etika dalam akuntansi dan pelaporan keuangan, akuntansi sektor publik, auditing, akuntansi keuangan syariah, perbankan, perpajakan, pasar modal, Investasi, Tata Kelola Perusahaan, Pasar Modal, Keuangan, dan sistem informasi.

DOI: https://doi.org/10.55587/jla.v6i1
Published: 15-03-2026

Artikel

  • Pengaruh Merek, Harga dan Promosi terhadap Minat Gadai Emas Pada PT. Bank Syariah Indonesia Kantor Cabang Lombok Pancor

    Kata Kunci: Brand , Price , Promotion , Customer Interest , Islamic Banking
    Abdul Hanan (Institut Agama Islam Hamzanwadi Pancor) ID
    Muhammad Sapwan (Institut Agama Islam Hamzanwadi Pancor) ID
    Muh. Khairul Fatihin (Institut Agama Islam Hamzanwadi Pancor) ID
    1 - 12
    0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i1.206
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  • The Effect of Profitability, Leverage, and Company Size on Tax Avoidance (Primary Consumer Goods Companies Listed on The Indonesia Stock Exchange For The Period 2015-2018)

    Kata Kunci: Profitability , ProfitabilityLeverage , Company Size , Tax Avoidance
    Kenedi Pratama ID
    Meri Yani ID
    13 - 23
    0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i1.207
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  • Analysis of Factors Influencing Investment Decision Making Among Accounting Students of UPN “Veteran” Jawa Timur

    Kata Kunci: Mental Accounting , Financial Literacy , Risk Perception , Investment Decision
    Devina Setya Vanessa ID
    Muslimin ID
    24 - 33
    0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i1.201
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  • Pengaruh Pelaporan Keberlanjutan terhadap Biaya Modal dengan Kecakapan Manajerial sebagai Variabel Moderasi

    Kata Kunci: Cost of capital , sustainability , managerial skills
    Fitriani (Universitas Cipasung Tasikmalaya) ID
    Rizky Ridwan (Universitas Cipasung Tasikmalaya) ID
    Amalia Siti Khodijah (Universitas Cipasung Tasikmalaya) ID
    34 - 49
    0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i1.211
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  • Determinan Pencegahan Kecurangan dalam Pengelolaan Alokasi Dana Desa dengan Moralitas Individu sebagai Moderasi

    Kata Kunci: Apparatus Competency , Internal Control , Whistleblowing , Individual Morality , Fraud Prevention
    Desi Arang ID
    Suyanto ID
    Nur Anita Chandra Putri ID
    50 - 60
    0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i1.212
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  • Pengaruh Pemahaman dan Pengetahuan, Sanksi, Serta Kebijakan Pajak terhadap Tingkat Kepatuhan Pajak Umkm pada Kota Bandung

    Kata Kunci: Pemahaman Pajak , Sanksi Pajak , Kebijakan Pajak , Kepatuhan Pajak , UMKM
    Nantha Ardita Aulia Arifin (Universita Pasundan) ID
    Siti Ardelia (Universita Pasundan) ID
    Fadisya Azril Maharani (Universita Pasundan) ID
    Ainun Nayla (Universita Pasundan) ID
    Rizky Aulia Putri ID
    Nuri Fujianti (Universita Pasundan) ID
    Tengku Aurelia Putri Azhira (Universita Pasundan) ID
    61 - 72
    0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i1.273
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  • Literasi Keuangan dan Faktor Demografi terhadap Resiliensi Keuangan Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Negeri Padang

    Kata Kunci: Demography Factors , Financial Resilience , Financial Literacy
    Dinda Hafiziah Azzahara ID
    Yolandafitri Zulvia ID
    73 - 84
    0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i1.280
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  • Sustainability, Financial Performance, and Their Implications for Audit Outcomes: Evidence from Indonesian Mining Companies

    Kata Kunci: PROPER , CSR , ROA , Audit Quality , Audit Delay
    Ros Nirwana ID
    Suzi ID
    Arifia Nurriqli ID
    Siti ID
    Maria Anatasia ID
    85 - 97
    0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i1.282
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  • Pengaruh Intellectual Capital terhadap Kinerja Perbankan dengan Sustainable Growth Rate sebagai Variabel Intervening

    Kata Kunci: Intellectual Capital, , Kinerja Perbankan , Sustainable Growth Rate , Banking Performance
    Teguh Erawati ID
    Suyanto ID
    Maghfirotus Shafira ID
    98 - 108
    0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i1.284
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  • Development of e-Commerce Business and Technology-Based Information Systems: Implications for The Need for e-Commerce Audit Services

    Kata Kunci: Business , e-commerce , information , technology , audit
    Ni Kadek Devi Dwinasari ID
    Ni Luh Putu Tariningsih ID
    Ni Putu Eka Widyantari ID
    Partiwi Dwi Astuti ID
    109 - 283
    0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i1.283
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