Vol. 6 No. 3 (2026): September 2026

View Vol. 6 No. 3 (2026): September 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.v6i3
Published: 01-09-2026

Artikel

  • Fintech Impact MSME Financial Performance Mediated by Digitalization and Moderated by Sustainability Practices

    Kata Kunci: Fintech , Business Digitalization , Sustainability , Financial Performance , MSMEs
    Suyanto Suyanto (Universitas Sarjanawiyata Tamansiswa) ID
    Enggar Dwi Kharisma (Universitas Sarjanawiyata Tamansiswa) ID
    Teguh Erawati (Universitas Sarjanawiyata Tamansiswa) ID
    621 - 635
    0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i3.397
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  • Kredibilitas Laporan Keberlanjutan : Kontribusi Komite Audit dan Board Gender

    Kata Kunci: Audit Committee , Board Gender Diversity , Sustainability Report Credibility , Corporate Governance
    Agus Triyani (Universitas Wahid Hasyim) ID
    Dian Septiyani Astuti (Universitas Wahid Hasyim) ID
    Khilma Isnaeni Sa'adah (Universitas Wahid Hasyim) ID
    Arina Rusda Maghfiroh (Universitas Wahid Hasyim) ID
    636 - 651
    0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i3.394
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  • Peran Kualitas Audit dalam Memoderasi Pengaruh Komite Audit, Audit Tenure, dan Financial Distress Terhadap Tax Avoidance

    Kata Kunci: Tax Avoidance , Audit Committee , Audit Tenure , Financial Distress , Audit Quality
    Suci Rahmawati (Universitas Tanjungpura) ID
    Muhsin (Universitas Tanjungpura) ID
    Angga Permadi Kapriana (Universitas Tanjungpura) ID
    652 - 665
    0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i3.368
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  • Analisis Faktor Kepatuhan Pelaporan Keuangan ISAK 35 Pada GKJW Jemaat Banjarejo

    Kata Kunci: ISAK 35 , Financial Reporting Compliance , Nonprofit Entity , Financial Statements
    Sherly Elvica Natalia Natalia (Universitas Nusantara PGRI Kediri) ID
    Sigit Puji Winarko (Universitas Nusantara PGRI Kediri) ID
    Erna Puspita (Universitas Nusantara PGRI Kediri) ID
    666 - 677
    0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i3.344
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  • The Effect of Accounting Competence, Digital Self-Efficacy, and Professional Social Media Exposure on The Work Readiness of Accounting Students

    Kata Kunci: Accounting Competence , Digital Self-Efficacy , Professional Social Media Exposure , Work Readiness
    Sulpiani Bahrum (Universitas Muhammadiyah Palopo) ID
    Antong (Universitas Muhammadiyah Palopo) ID
    Sofyan Syamsuddin (Universitas Muhammadiyah Palopo) ID
    Indra Kusdarianto (Universitas Muhammadiyah Palopo) ID
    678 - 694
    0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i3.381
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  • The Role of Audit Quality in Moderating the Effect of Sustainability Disclosure on Stock Returns

    Kata Kunci: Sustainability Disclosure , Environmental Disclosure , Social Disclosure , Governance Disclosure , Audit Quality , Stock Return.
    Apriandhy Wahyu (Universitas Sarjanawiyata Tamansiswa) ID
    695 - 722
    0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i3.356
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  • Financial Performance Memediasi Sustainability Report dan Good Corporate Governance Terhadap Firm Value

    Kata Kunci: Sustainability Report , Independent Board of Commissioners , Institutional Ownership , Financial Performance , Firm Value
    Yoga Ardiansah (Universitas Pembangunan Nasional Veteran Jawa Timur) ID
    Dwi Suhartini (Universitas Pembangunan Nasional Veteran Jawa Timur) ID
    723 - 745
    0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i3.346
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  • The Effect of Financial Literacy on Impulsive Buying Among Generation Z College Students: FOMO as a Mediating Variable

    Kata Kunci: Financial Literacy , Impulsive Buying , Fear of Missing Out
    Nur Adisa (Universitas Tanjungpura) ID
    Rahma Maulidia (Universitas Tanjungpura) ID
    Elok Heniwati (Universitas Tanjungpura) ID
    746 - 762
    0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i3.386
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  • The Effect of Leverage, Audit Tenure, Audit Committee, and Financial Distress on Financial Statement Integrity: Evidence from Financial Sector Companies Listed on The Indonesia Stock Exchange

    Kata Kunci: Leverage , Audit Tenure , Audit Committee , Financial Distress , Financial Statement Integrity
    Dea Ananta (Universitas Nusantara PGRI Kediri) ID
    Erna Puspita (Universitas Nusantara PGRI Kediri) ID
    Diah Nurdiwaty (Universitas Nusantara PGRI Kediri) ID
    763 - 777
    0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i3.347
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  • Eksistensi Zakat Dalam Sistem Perpajakan Indonesia: Analisis Hukum Positif dan Fiqh Muamalah

    Kata Kunci: Zakat , Tax , Positive Law , Fiqh Muamalah , Social Justice
    Ana Mar'atus Safitri (Universitas Nahdlatul Ulama Sunan Giri) ID
    Lailatul Isrokiyah (Universitas Nahdlatul Ulama Sunan Giri) ID
    Eko Arief Cahyono (Universitas Nahdlatul Ulama Sunan Giri) ID
    Siska Putri Aprillia (Universitas Nahdlatul Ulama Sunan Giri) ID
    Ratih Tri Oktaviana Sari (Universitas Nahdlatul Ulama Sunan Giri) ID
    Laila Nurul Hidayah (Universitas Nahdlatul Ulama Sunan Giri) ID
    Rachmatika Aghitsni (Universitas Nahdlatul Ulama Sunan Giri) ID
    M Iqbal Maulana (Universitas Nahdlatul Ulama Sunan Giri) ID
    Sendy Nova Erlangga Putra (Universitas Nahdlatul Ulama Sunan Giri) ID
    778 - 790
    0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i3.341
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  • Transparansi Laporan Keuangan dan Financial Distress Terhadap Agresivitas Pajak dengan Corporate Governance Moderasi

    Kata Kunci: Financial Statement Transparency , Financial Distress , Tax Aggressiveness , Corporate Governance
    Nur Anita Chandra Putry (Universitas Sarjanawiyata Tamansiswa) ID
    Dewi Kusuma Wardani (Universitas Sarjanawiyata Tamansiswa) ID
    Nisaura Prematera Zulhijah (Universitas Sarjanawiyata Tamansiswa) ID
    791 - 807
    0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i3.380
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  • The Influence of Managerial Capability and Risk Management on Business Sustainability of Micro, Small, and Medium Enterprises (MSMEs) in Tasikmalaya Regency"

    Kata Kunci: Kemampuan Manajerial , Manajemen Risiko , Keberlangsungan Usaha , Usaha Mikro, Kecil, dan Menengah (UMKM) , Resource-Based View (RBV)
    Nida Nursaidah (Universitas Cipasung Tasikmalaya) ID
    Dewi Ratnasari Astuti (Universitas Cipasung Tasikmalaya) ID
    808 - 821
    0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i3.388
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  • The Moderating Role of Foreign Ownership in The Relationship Between Corporate Social Performance and Firm Value: Evidence From Indonesia

    Wahyu Wijayanto (Universitas Tanjungpura) ID
    Mustaruddin (Universitas Tanjungpura) ID
    Wendy (Universitas Tanjungpura) ID
    822 - 840
    0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i3.398
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  • The Impact of Tax Evasion on National Economic Stability From an Islamic Economic Perspective

    Kata Kunci: Tax Avoidance , National Economic Stability , Islamic Economics , Maqashid Sharia , Fiscal Policy
    Mutiah (Universitas Nahdlatul Ulama Sunan Giri) ID
    Niken Ayu Putri Prameswari (Universitas Nahdlatul Ulama Sunan Giri) ID
    Dea Puput Mulyati (Universitas Nahdlatul Ulama Sunan Giri) ID
    Mohammad Rosidin (Universitas Nahdlatul Ulama Sunan Giri) ID
    Eko Arief Cahyono (Universitas Nahdlatul Ulama Sunan Giri) ID
    841 - 852
    0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i3.340
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  • Enhancing Accounting Learning Outcomes Through Bloom's Taxonomy-Designed Outcome-Based Education Curriculum

    Kata Kunci: Outcome based education , accounting educationaccounting education , learning performance , structural equation modeling
    Mutiara Maimunah (Universitas Katolik Musi Charitas) ID
    Desy Lasmana (Universitas Katolik Musi Charitas) ID
    Delfi Panjaitan (Universitas Katolik Musi Charitas) ID
    853 - 875
    0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i3.420
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  • Can FoMO Moderate Generation Z College Students’ Financial Literacy and Financial Well-being?

    Kata Kunci: Literasi Keuangan , Kesejahteraan Keuangan , Fear of Missing Out , Generasi Z
    Klara Monika (Universitas Tanjungpura) ID
    Sari Rusmita (Universitas Tanjungpura) ID
    Syarif M. Helmi (Universitas Tanjungpura) ID
    876 - 890
    0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i3.413
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  • Pengaruh Laba Akuntansi, Arus Kas Operasi, Leverage, dan Ukuran Perusahaan Terhadap Return Saham Pada Perusahaan Manufaktur

    Kata Kunci: Accounting Earnings , Operating Cash Flow , Leverage , Firm Size , Stock Return
    Ariana Dwi (Universitas Nusantara PGRI Kediri) ID
    Linawati (Universitas Nusantara PGRI Kediri) ID
    Badrus Zaman (Universitas Nusantara PGRI Kediri) ID
    891 - 906
    0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i3.335
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  • Pengaruh Pendapatan Asli Daerah, Dana Perimbangan dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah dengan Jumlah Penduduk Sebagai Variabel Moderating

    Kata Kunci: Pendapatan Asli Daerah , Dana Perimbangan , Belanja Modal , Kinerja Keuangan Pemerintah Daerah , Jumlah Penduduk
    Amira Lintang Azzahra (Universitas Sarjanawiyata Tamansiswa) ID
    907 - 922
    0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i3.376
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  • Peran Literasi Keuangan dan Self-Control dalam Perencanaan Keuangan Generasi Sandwich: Moderasi Tingkat Pendapatan

    Kata Kunci: Financial Literacy , Self-Control , Income Level , Financial Planning , Sandwich Generation
    Leoni Zahra Ireviana (Universitas Andalas) ID
    Tafdil Husni (Universitas Andalas) ID
    Rida Rahim (Universitas Andalas) ID
    923 - 943
    0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i3.401
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  • The Influence of Environment, Social and Governance on Optimal Portfolio

    Kata Kunci: Energy , ESG , IDX , Optimal Portfolio
    Risal Rinofah (Universitas Sarjanawiyata Tamansiswa) ID
    Pristin Prima Sari (Universitas Sarjanawiyata Tamansiswa) ID
    Yhoga Heru Pratama (Universitas Sarjanawiyata Tamansiswa) ID
    Irwan Trinugroho (Universitas Sebelas Maret) ID
    Galuh Mira Saktiana (Universitas Tarumanegara) ID
    944 - 952
    0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i3.415
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  • Era Baru Edukasi Perpajakan dan Pengaruhnya Terhadap Peningkatan Kepatuhan Wajib Pajak

    Kata Kunci: Tax , Digital , Content , Students
    Arniati (Politeknik Negeri Batam) ID
    Mohamad Hafiz (Politeknik Negeri Batam) ID
    Dedi Kurniawan (Politeknik Negeri Batam) ID
    953 - 967
    0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i3.400
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  • Literasi Keuangan, Sistem Informasi Akuntansi, dan Kinerja Keuangan BUMDES: Peran Mediasi Kompetensi Sumber Daya Manusia

    Kata Kunci: Financial Literacy , Accounting Information System , Human Resource Competence , Financial Performance , Village-Owned Enterprises
    Sri Lestari Yuli Prastyatini (Universitas Sarjanawiyata Tamansiswa) ID
    Taufiqurrahman (Universitas Sarjanawiyata Tamansiswa) ID
    968 - 1000
    0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i3.409
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  • Dynamics of Sales Growth and Their Implications for The Profitability of Retail Companies on The Indonesian Stock Exchange

    Kata Kunci: Sales Growth , Profitability , Retail Companies
    Putri Lestari Briliana (Universitas Tanjungpura) ID
    Vitriyan Espa (Universitas Tanjungpura) ID
    Syarif M. Helmi (Universitas Tanjungpura) ID
    1001 - 1014
    0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i3.389
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  • Effect of Cash Holding, Firm Size, and Dividend Policy on Income Smoothing

    Kata Kunci: Cash Holding , Firm Size , Dividend Policy , Income Smoothing
    Wa Rosmina (Universitas Nusantara PGRI Kediri) ID
    Erna Puspita (Universitas Nusantara PGRI Kediri) ID
    Hestin Widiawati (Universitas Nusantara PGRI Kediri) ID
    1015 - 1029
    0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i3.348
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  • The Determinants of student academic performance: A study at Universitas Sebelas Maret and Universitas Sarjanawiyata Tamansiswa in Indonesia

    Kata Kunci: university social responsibility , service quality , university image , student loyalty , academic performance
    Sri Suranta (Universitas Sebelas Maret) ID
    Meka Sabilla Salim (Universitas Sebelas Maret) ID
    Asaprima Putra Karunia (Universitas Sebelas Maret) ID
    Fahmi Setiadi (Universitas Sebelas Maret) ID
    1030 - 1052
    0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i3.405
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  • THE The Effect of Corporate Social Responsibility (CSR) and Green Accounting on Company Financial Performance

    Kata Kunci: Corporate Social Responsibility , Green Accounting , Financial Performance , Return on Assets , Food and Beverage
    Daffa Fiandi (Universitas Tanjungpura) ID
    Vitriyan Espa (Universitas Tanjungpura) ID
    Nina Febriana Dosinta (Universitas Tanjungpura) ID
    1053 - 1072
    0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i3.382
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  • Pengaruh Mekanisme Good Corporate Governance Terhadap Kualitas Laba Dengan Financial Distress Sebagai Moderasi

    Kata Kunci: Good Corporate Governance , Earnings Quality , Financial Distress , Managerial Ownership
    Tesa Mariska (Universitas Tanjungpura) ID
    Vitriyan Espa (Universitas Tanjungpura) ID
    Fera Damayanti (Universitas Tanjungpura) ID
    1073 - 1086
    0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i3.423
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  • Sustainability Principles and Corporate Characteristic Instruments: Their Impact on Financial Performance in the Indonesian Pharmaceutical Sector

    Kata Kunci: Kinerja Keuangan , Prinsip Keberlanjutan , Instrumen Karakteristik Perusahaan
    Bima Arsy Mandoya (Universitas Pembangunan Nasional “Veteran” Yogyakarta) ID
    Sucahyo Heriningsih (Universitas Pembangunan Nasional “Veteran” Yogyakarta) ID
    1087 - 1103
    0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i3.412
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  • Analisis Pengaruh ROA, ROE, EPS dan NPM terhadap Harga Saham pada Perusahaan Perbankan

    Kata Kunci: Return on Assets , Return on Equity , Earnings Per Share , Net Profit Margin , Stock Price
    Vionita Febriani (Universitas Nusantara PGRI Kediri) ID
    Sigit Puji Winarko (Universitas Nusantara PGRI Kediri) ID
    Mar'atus Solikah (Universitas Nusantara PGRI Kediri) ID
    1104 - 1118
    0 Views 0 Downloads DOI: https://doi.org/10.55587/jla.v6i3.366
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