Vol. 11 No. 01 (2026): Jurnal Akuntansi & Keuangan Unja

Articles

• The Effect Of Institutional Ownership On ESG Disclosure With Financial Performance As A Moderating Variable

  Yulia Ananda Putri, Adri Putra Nugraha

  1-13

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• Corporate Social Responsibility, Intellectual Capital, Audit Committee on Firm Performance

  Tyasha Ayu Melynda Sari, Zeni Rusmawati

  14-27

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• Determinants of Firm Value: The Role of Capital Structure, Leverage, Growth, Dividend Policy, and Profitability in Property Companies Listed on the IDX

  Sartika Sartika, Aditya Perdana, Eka Julianti Efris Saputri, Liona Efrina

  28 - 41

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• Improving Financial Management Behavior Influenced by Financial Knowledge, Financial Attitude, and Gender in Housewives

  Salsa Nur Yohana, Anna Widiastuti

  42 - 50

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• The Effect of Local Government Financial Performance on The Human Development Index of Regencies and Cities in North Sumatra

  Muhammad Iqbal, Ervina Rosarina Hasibuan, Khalila Husnasari

  51 - 59

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• Opportunities and Challenges of Carbon Tax Implementation in Promoting a Green Economy in Indonesia

  Zahra Aulia Rahmawati, Dwi Koerniawati

  60 - 70

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• The Effect of Profit Sharing Financing and Trading on Financial Performance: FDR as a Moderating Variable at Bank Aceh Syariah

  Riga Afrida, Cut Sri Firman Hastuti, Linda Rahmazaniati

  71 - 79

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• Does Financial Literacy Strengthen the Influence of Gold Savings Programs and Fintech Adoption on MSMEs' Savings Interest?

  Talitha Natania, Iwan Putra, Aminah Ramalia

  80 - 89

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• Do Operating Cash Flows Improve Firm Performance? The Moderating Role of Bank Foreign Ownership

  Samandar Utkirov, R Nelly Nur Apandi, Alfira Sofia, Javliev Nuriddin

  90 - 97

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• Carbon Accounting in Indonesia: ESG Driver or Empty Commitment?

  Putri Nur Raudhah, Mukhtaruddin Mukhtaruddin, Rela Sari

  98 - 111

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