Jurnal Akuntansi dan Keuangan

The Jurnal Akuntansi dan Keuangan (JAK) is a peer-reviewed journal, published biannually in May and November by The Institute of Research and Community Outreach, Petra Christian University, Surabaya, Indonesia.
The JAK invites manuscripts in the various topics include, but not limited to, functional areas of accounting and finance, financial accounting and securities market, management accounting, accounting information systems, auditing and taxation.
The Jurnal Akuntansi dan Keuangan is accredited by the Directorate General of Higher Education, No. 36a/E/KPT/2016, valid for 5 (five) years.

accreditation certificate


Vol 21, No 2 (2019): NOVEMBER 2019

Table of Contents

Articles

Irfan Hidayatullah, Dyah Setyaningrum
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49-57

Martin Panggabean, Stefan Batara Panggabean
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58-67

Kadek Pranetha Prananjaya, Niluh Putu Dian Rosalina Handayani Narsa
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68-81

Rindi Fitria Dewi, Aria Farah Mita
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82-89

Sofian Arif Susanto, Njo Anastasia
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90-100