Vol. 10 No. 03 (2025): JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)

View Vol. 10 No. 03 (2025): JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)

This issue has been available online since September 21, 2025. All articles in this issue (10 original research articles) were authored/co-authored by 29 authors from 1 countries (Indonesia), 5 provinces (Jambi, Aceh, East Java, Lampung, Riau), and 10 institution (Universitas Jambi, Universitas Teuku Umar, Universitas Pembangunan Nasional Veteran Jawa Timur, Politeknik Negeri Lampung, Universitas Muhammadiyah Riau).

Published: 2025-09-21

Articles

The Effect of Fraud Triangle on Financial Statement Fraud in Banking Companies on The IDX

Yesi Anista, Sari Maulida Vonna, Hafizhah Risnafitri, Abrar Amri, Cut Sri Firman Hastuti

245 - 261
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E-Commerce Utilisation and Accounting Knowledge: Their Impact on MSMEs Performance

Rohadatul Sabila, Fajar Syaiful

262 - 273
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The Effect of Independent Commissioners, Audit Committee, Institutional Ownership, Leverage and Company Size on Financial Report Integrity

Yuli Triani, Rita Friyani, Fredy Olimsar

274 - 287
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Credit Target Achievement Performance as a Moderating Factor in The Determinant Relationship of MSMEs Development: Case Study at BRI Bank in Jambi City

Cindy Shelomita, Yuliusman Yuliusman, Riski Hernando

288 - 300
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The Influence of Job Market Considerations, Financial Rewards, and Social Values on the Interest in Becoming a Public Accountant

Dania Gloria, Endang Asliana, Dian Nirmala Dewi

301 - 309
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Does Sustainability Report Disclosure Affect Financial Performance? Evidence From The Indonesia Stock Exchange

Elice Violeta, Zul Azmi, Rama Gita Suci

310 - 317
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The Effect Of Intellectual Capital And Corporate Social Responsibility On Firm Value With Managerial Ownership As A Moderating Variabel

Rika Indriani, Fitrini Mansur, Riski Hernando

318 - 331
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Analysis of the Application of Financial Accounting Standards for MSMEs on Oyster Mushroom Cultivation in Rawas Ulu District South Sumatera

Awal Akbar, Yudi Yudi, Wiwik Tiswiyanti

332 - 343
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The Influence of Work Experience on Employee Performance at the Department of Public Works and Spatial Planning of Batang Hari Regency Jambi

Miptahul Choiri

344 - 354
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The Effect of Good Corporate Governance Mechanisms On Tax Avoidance: A Study Of Consumer Cyclicals Sector Companies Listed On The Indonesia Stock Exchange

Dame Sianturi, Ilham Wahyudi, Riski Hernando

355 - 368
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