Vol. 6 No. 2 (2026): Juni 2026

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, Muhamad Giffri Maulana

  284 - 296

  • PDF (Bahasa Indonesia)

  Abstract View: 0, PDF (Bahasa Indonesia) Download: 0 DOI : https://doi.org/10.55587/jla.v6i2.213
  

• 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

  • PDF (Bahasa Indonesia)

  Abstract View: 0, PDF (Bahasa Indonesia) Download: 0 DOI : https://doi.org/10.55587/jla.v6i2.215
  

• 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

  • PDF (Bahasa Indonesia)

  Abstract View: 0, PDF (Bahasa Indonesia) Download: 0 DOI : https://doi.org/10.55587/jla.v6i2.289
  

• 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

  • PDF (Bahasa Indonesia)

  Abstract View: 0, PDF (Bahasa Indonesia) Download: 0 DOI : https://doi.org/10.55587/jla.v6i2.292
  

• 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

  • PDF (Bahasa Indonesia)

  Abstract View: 0, PDF (Bahasa Indonesia) Download: 0 DOI : https://doi.org/10.55587/jla.v6i2.290
  

• 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

  • PDF (Bahasa Indonesia)

  Abstract View: 0, PDF (Bahasa Indonesia) Download: 0 DOI : https://doi.org/10.55587/jla.v6i2.299
  

• 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

  • PDF (Bahasa Indonesia)

  Abstract View: 0, PDF (Bahasa Indonesia) Download: 0 DOI : https://doi.org/10.55587/jla.v6i2.301
  

• 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

  • PDF (Bahasa Indonesia)

  Abstract View: 0, PDF (Bahasa Indonesia) Download: 0 DOI : https://doi.org/10.55587/jla.v6i2.300
  

• 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

  • PDF (Bahasa Indonesia)

  Abstract View: 0, PDF (Bahasa Indonesia) Download: 0 DOI : https://doi.org/10.55587/jla.v6i2.303
  

• 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

  • PDF (Bahasa Indonesia)

  Abstract View: 0, PDF (Bahasa Indonesia) Download: 0 DOI : https://doi.org/10.55587/jla.v6i2.294
  

• 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

  • PDF (Bahasa Indonesia)

  Abstract View: 0, PDF (Bahasa Indonesia) Download: 0 DOI : https://doi.org/10.55587/jla.v6i2.296
  

• 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

  • PDF (Bahasa Indonesia)

  Abstract View: 0, PDF (Bahasa Indonesia) Download: 0 DOI : https://doi.org/10.55587/jla.v6i2.314
  

• 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

  • PDF (Bahasa Indonesia)

  Abstract View: 0, PDF (Bahasa Indonesia) Download: 0 DOI : https://doi.org/10.55587/jla.v6i2.306