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)

  Hlm. 284 - 296

  • PDF (Bahasa Indonesia)

  Abstract View: 0, PDF (Bahasa Indonesia) Download: 0

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

  1

• 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 (Universitas Mulawarman)

  Emayanti Christina Hutabara (Universitas Mulawarman)

  Hlm. 297 - 306

  • PDF (Bahasa Indonesia)

  Abstract View: 0, PDF (Bahasa Indonesia) Download: 0

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

  2

• Generasi Z : Perencanaan Keuangan dan Tingkat Stres

  Kata kunci: Financial planning, stress level, Generation Z

  Farha (Politeknik Negeri Bali)

  Baiq Rabiatul Adawiyah Kartika Wulan (Universitas Pendidikan Mandalika)

  Septia Ningsih (Universitas Pendidikan Mandalika)

  Sami'un (Universitas Pendidikan Mandalika)

  Hlm. 307 - 311

  • PDF (Bahasa Indonesia)

  Abstract View: 0, PDF (Bahasa Indonesia) Download: 0

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

  3

• 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)

  Hlm. 312 - 329

  • PDF (Bahasa Indonesia)

  Abstract View: 0, PDF (Bahasa Indonesia) Download: 0

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

  4

• 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)

  Hlm. 330 - 338

  • PDF (Bahasa Indonesia)

  Abstract View: 0, PDF (Bahasa Indonesia) Download: 0

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

  5

• Peran Transaksi Pihak Berelasi dalam Penghindaran Pajak Perusahaan

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

  Tifanny Suhendra Hardiansyah (Universitas Bengkulu)

  Rini Indriani (Universitas Bengkulu)

  Hlm. 339 - 350

  • PDF (Bahasa Indonesia)

  Abstract View: 0, PDF (Bahasa Indonesia) Download: 0

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

  6

• 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)

  Hlm. 351 - 358

  • PDF (Bahasa Indonesia)

  Abstract View: 0, PDF (Bahasa Indonesia) Download: 0

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

  7

• The Effect of Managerial Ownership, Growth Opportunities, and Leverage on Accounting Conservatism in Non-Financial Companies “An Empirical Study on Companies Listed on the Indonesia Stock Exchange for the 2022–2024 Period.

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

  Azra Nurul Atthahirah (Universitas Bengkulu)

  Rini Indriani (Universitas Bengkulu )

  Hlm. 359 - 369

  • PDF (Bahasa Indonesia)

  Abstract View: 0, PDF (Bahasa Indonesia) Download: 0

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

  8

• 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 (Universitas Bengkulu)

  Indah Oktari (Universitas Bengkulu)

  Hlm. 370 - 380

  • PDF (Bahasa Indonesia)

  Abstract View: 0, PDF (Bahasa Indonesia) Download: 0

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

  9

• 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)

  Hlm. 381 - 391

  • PDF (Bahasa Indonesia)

  Abstract View: 0, PDF (Bahasa Indonesia) Download: 0

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

  10

• 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 (Universitas Katolik Widya Mandala Surabaya)

  Sofian (Universitas Katolik Widya Mandala Surabaya)

  Natalia Kristina (Universitas Katolik Widya Mandala Surabaya)

  Hlm. 392 - 400

  • PDF (Bahasa Indonesia)

  Abstract View: 0, PDF (Bahasa Indonesia) Download: 0

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

  11

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

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

  Maria Delvina (Universitas Tanjungpura)

  Nadya Eka Putri (Universitas Tanjungpura)

  Vitryan Espa (Universitas Tanjungpura)

  Hlm. 401 - 414

  • PDF (Bahasa Indonesia)

  Abstract View: 0, PDF (Bahasa Indonesia) Download: 0

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

  12

• 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 (Universitas Muria Kudus)

  Sri Mulyani (Universitas Muria Kudus )

  Hlm. 415 - 426

  • PDF (Bahasa Indonesia)

  Abstract View: 0, PDF (Bahasa Indonesia) Download: 0

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

  13

• 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)

  Hlm. 427 - 436

  • PDF (Bahasa Indonesia)

  Abstract View: 0, PDF (Bahasa Indonesia) Download: 0

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

  14

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

  Indonesia Indonesia (Indonesia)

  Indonesia Indonesia (Indonesia)

  Indonesia Indonesia (Indonesia)

  Hlm. 437 - 446

  • PDF (Bahasa Indonesia)

  Abstract View: 0, PDF (Bahasa Indonesia) Download: 0

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

  15

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

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

  Linda (Politeknik Negeri Cilacap)

  Cahyaning Dewi Handayani (Politeknik Negeri Cilacap)

  Ayu Fitri Rosianie (Politeknik Negeri Cilacap)

  Dheti Septiana (Politeknik Negeri Cilacap)

  Nurul Maghfirotul Jannah (Politeknik Negeri Cilacap)

  Hlm. 447 - 459

  • PDF (Bahasa Indonesia)

  Abstract View: 0, PDF (Bahasa Indonesia) Download: 0

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

  16

• 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 (Universitas Pembangunan Nasional Veteran Jawa Timur)

  Muslimin (Universitas Pembangunan Nasional Veteran Jawa Timur)

  Hlm. 460 - 470

  • PDF (Bahasa Indonesia)

  Abstract View: 0, PDF (Bahasa Indonesia) Download: 0

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

  17

• 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 (Universitas Nusantara PGRI Kediri)

  Sigit Puji Winarko (Universitas Nusantara PGRI Kediri)

  Andy Kurniawan (Universitas Nusantara PGRI Kediri)

  Hlm. 471 - 489

  • PDF (Bahasa Indonesia)

  Abstract View: 0, PDF (Bahasa Indonesia) Download: 0

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

  18

• 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 (Politeknik Negeri Sriwijaya)

  Heni Yulsiati (Politeknik Negeri Sriwijaya)

  Siska Aprianti (Politeknik Negeri Sriwijaya)

  Hlm. 490 - 500

  • PDF (Bahasa Indonesia)

  Abstract View: 0, PDF (Bahasa Indonesia) Download: 0

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

  19

• 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 (Universitas Tanjungpura)

  Angga Permadi Karpriana (Universitas Tanjungpura)

  Hlm. 501 - 509

  • PDF (Bahasa Indonesia)

  Abstract View: 0, PDF (Bahasa Indonesia) Download: 0

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

  20