About the Journal
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. Jurnal Literasi Akuntansi telah terakreditasi SINTA 4 oleh Kementrian Pendidikan Tinggi, Sains, dan Teknologi dengan SK Nomor: 10/C/C3/DT.05.00/2025.
Current Issue
Vol. 6 No. 2 (2026): Juni 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.
Published:
07-06-2026
Artikel
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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, Muhamad Giffri Maulana
284 - 296
Abstract View: 0, 
PDF (Bahasa Indonesia) Download: 0
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 Abstract View: 0, PDF (Bahasa Indonesia) Download: 0
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; Septia Ningsih; Sami'un
307 - 311 Abstract View: 0, PDF (Bahasa Indonesia) Download: 0
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, Retno Yulianti, Indah Kartika Sandhi
312 - 329 Abstract View: 0, PDF (Bahasa Indonesia) Download: 0
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, Lidya Ananda Talalu, Muhammad Haikal Ziaulhaq
330 - 338 Abstract View: 0, PDF (Bahasa Indonesia) Download: 0
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 Abstract View: 0, PDF (Bahasa Indonesia) Download: 0
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, Ahmad Dzakiyuddin, Shinta Nastitie Komalasari, Yoga Pratama Nugroho, Gustita Arnawati Putri, Astrid Nur Aini, Hanyfa Ayu Anggrainy, Ariyani Wahyu Wijayanti
351 - 358 Abstract View: 0, PDF (Bahasa Indonesia) Download: 0
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 “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, Rini Indriani
359 - 369 Abstract View: 0, PDF (Bahasa Indonesia) Download: 0
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 Abstract View: 0, PDF (Bahasa Indonesia) Download: 0
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, Erlinda Nur Khasanah
381 - 391 Abstract View: 0, PDF (Bahasa Indonesia) Download: 0
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 Abstract View: 0, PDF (Bahasa Indonesia) Download: 0
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 Abstract View: 0, PDF (Bahasa Indonesia) Download: 0
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 Abstract View: 0, PDF (Bahasa Indonesia) Download: 0
DOI :
https://doi.org/10.55587/jla.v6i2.306
