JURNAL AKUNTANSI DAN KEUANGAN

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CONSUMER HABITS AND DIGITAL PAYMENT BEHAVIOR AMONG TOURISTS: EVIDENCE FROM AN EMERGING COASTAL TOURISM DESTINATION IN INDONESIA

. Sumarni, Rahmi Wahyuni, Baso R, Safaruddin, NURUL WAHYUNI, . Sumarni

Vol. 11 No. 02 2026 DOI 10.33772/jak-uho.v11i02.362

CORPORATE FUNDAMENTALS AND FIRM VALUE AMONG INDONESIA’S SRI-KEHATI CONSTITUENTS: EVIDENCE FROM MULTIPLE PANEL ESTIMATORS

Powell Gian Hartono, Irene Rini Demi Pangestuti

Vol. 11 No. 02 2026 DOI 10.33772/jak-uho.v11i02.343

FINANCIAL INFORMATION QUALITY IN THE CONTEMPORARY ERA: THE IMPACT OF GOVERNANCE AND THE MODERATING ROLE OF LEVERAGE ON INDONESIAN NBFI ISSUERS

I GDE AGUS PARTHA WITANA, Lilik Handajani, YUSLI MARIADI

Vol. 11 No. 02 2026 DOI 10.33772/jak-uho.v11i02.415

INCOME AND ASSET DIVERSIFICATION ON BANK STABILITY: THE MODERATING EFFECT OF SIZE AND OPERATIONAL RISK ON THE IDX

Salma Saleh, Safaruddin, Syafaruddin

Vol. 11 No. 02 2026 DOI 10.33772/jak-uho.v11i02.440

THE ROLE OF ARTIFICIAL INTELLIGENCE (AI) IN MODERATING THE EFFECT OF FRAUD DETECTION SKILLS ON AUDIT QUALITY

Windy Happy Firmandha, Luky Patricia Widianingsih

Vol. 11 No. 02 2026 DOI 10.33772/jak-uho.v11i02.368

THE ROLE OF FINANCIAL PERFORMANCE AND DETERMINANTS OF CORPORATE VALUE IN BANKING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE

La Harjoprawiro, Buyung Sarita, Sujono, Salma Saleh, harjo ajo

Vol. 11 No. 02 2026 DOI 10.33772/jak-uho.11.02.2026.373

UNDERSTANDING BUMDES MANAGERS’ PREFERENCES TOWARD DIGITAL FINANCIAL REPORTING APPLICATIONS: EVIDENCE FROM A DISCRETE CHOICE EXPERIMENT

Rokhmat Taufiq Hidayat, Bagas Johantri, Miftahul Hadi, Joko Sustiyo

Vol. 11 No. 02 2026 DOI 10.33772/jak-uho.v11i02.358

E-BUDGETING, E-PLANNING, AND BUDGET TRANSPARENCY ONBUDGET EFFICIENCY: THE MEDIATING ROLE OF HUMANRESOURCE CAPACITY

Wisang Candra Bintari, Nur Aeni Waly, Bekti Wiji Lestari, Waode Alma Syafira, Endang Abubakar

Vol. 11 No. 02 2026 DOI 10.33772/jak-uho.11.02.2026.438

DETERMINANTS OF AUDIT QUALITY IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2023–2024 PERIOD

Roza Mulyadi, Khairul Amri Hasibuan, Erwin Hadisantoso, Roza Mulyadi

Vol. 11 No. 02 2026 DOI 10.33772/jak-uho.11.02.2026.357

DETERMINANTS OF AUDIT QUALITY: THE MODERATING ROLE OF AUDITOR WORK CULTURE

Muhammad Muhammad, Muhammad Muhammad, Lilik Handajani, Endar Pituringsih

Vol. 11 No. 02 2026 DOI 10.33772/jakuho.v11i02.393

ANALISIS PENERAPAN AKUNTANSI BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK-EMKM) PADA SALON PRIMA KENDARI

Elvitha Rahmatikal Putri Silondae, Elvitha Rahmatikal Putri Silondae, Mulyati Akib, Satira Yusuf

Vol. 11 No. 1 2026 DOI 10.33772/jakuho.v11i1.335

ANALISIS PENERAPAN AKUNTANSI PENDAPATAN PETANI KELAPA SAWIT DI DESA KEMBAR MAMINASA KECAMATAN MAGINTI KABUPATEN MUNA BARAT

Fitriani Bahrum Bahrum, Fitriani Bahrum Bahrum, Intihanah, Fitriaman

Vol. 11 No. 1 2026 DOI 10.33772/jakuho.v11i1.336

ANALISIS PENERAPAN E-FAKTUR PAJAK DALAM PELAPORAN SPT MASA PPN PENGUSAHA KENA PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA KENDARI

Dhevi Fitri Casya, Dhevi Fitri Casya, Hasbudin, Tuti Dharmawati

Vol. 11 No. 1 2026 DOI 10.33772/jakuho.v11i1.331

ANALISIS PENERAPAN MANAJEMEN RISIKO KREDIT PADA PEMBIAYAAN UMKM DALAM MEMINIMALISIR PEMBIAYAAN BERMASALAH PADA BANK BTN KC. KENDARI

Ananda Syamaidzar Wibawa Haerul, Ananda Syamaidzar Wibawa Haerul, Nur Asni, Vina Olivia Pebrianty

Vol. 11 No. 1 2026 DOI 10.33772/jakuho.v11i1.350

ANALISIS PERBANDINGAN MODEL ALTMAN Z-SCORE DAN MODEL SPRINGATE DALAM MENGUKUR TINGKAT KEBANGKRUTAN PERUSAHAAN PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

Novia Tri Ananda, Novia Tri Ananda, Andi Basru Wawo, Safaruddin

Vol. 11 No. 1 2026 DOI 10.33772/jakuho.v11i1.345

ANALISIS PERLAKUAN AKUNTANSI AKTIVA TETAP PADA RUMAH SAKIT UMUM DAERAH KOTA KENDARI

Uswatun Hasanah Mula, Uswatun Hasanah Mula, Ishak Awaluddin, Erwin Hadisantoso

Vol. 11 No. 1 2026 DOI 10.33772/jakuho.v11i1.334

ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN BANK SYARIAH INDONESIA

Wahyuni Nur Hidayah, Wahyuni Nur Hidayah, Muntu Abdullah, Syaiah

Vol. 11 No. 1 2026 DOI 10.33772/jakuho.v11i1.344

PENERAPAN APLIKASI SI APIK UNTUK MENUNJANG LAPORAN KEUANGAN PADA UMKM “SINAR ANDIKA” DI DESA SAMBAHULE

Anastasya Febriana, Anastasya Febriana, Nasrullah Dali, Nitri Mirosea

Vol. 11 No. 1 2026 DOI 10.33772/jakuho.v11i1.346

PENGARUH DEBT TO EQUITY RATIO DAN RETURN ON ASSET TERHADAP HARGA SAHAM PADA SEBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Viona Veronica Ambrosius, Viona Veronica Ambrosius, Emillia Nurdin, Yuli Lestari Labangu

Vol. 11 No. 1 2026 DOI 10.33772/jakuho.v11i1.349

PENGARUH LEVERAGE, LIKUIDITAS DAN TOTAL ASSET TURN OVER TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA

Ulan Indah Sari, Ulan Indah Sari, La Ode Anto, Si Made Ngurah Purnaman

Vol. 11 No. 1 2026 DOI 10.33772/jakuho.v11i1.347