Vol. 26 No. 2 (2024): NOVEMBER 2024

The Jurnal Akuntansi dan Keuangan (JAK) or Accounting and Finance Journal (AFJ) (p-ISSN 1411-0288 | e-ISSN 2338-8137) 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 Ministry of Education and Culture of the Republic of Indonesia, No. 158/E/KPT/2021, valid for 5 (five) years.