Vol. 28 No. 1 (2026): MAY 2026 (Forthcoming Publication)
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 Higher Education, Science, and Technology of the Republic of Indonesia, No. 295/C/C3/KPT/2026, valid for 5 (five) years.
Articles
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Nexus of Non-Controlling Interests on Capital Structure Macroeconomic and External Party Integrity as Moderator
Abstract View: 104
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PDF Download: 274
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The Role of Chief Sustainability Officer on Sustainability Performance Case Study on Automotive Companies in Asia
Abstract View: 53
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PDF Download: 82
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Circumstances Impacting Cost of Equity through Integrated Reporting A Competitive Analysis of Indonesian Companies
Abstract View: 37
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PDF Download: 47
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Do ESG Matter for Investor in ASEAN-5? Evidence from Mining and Property Companies
Abstract View: 83
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PDF Download: 70
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Digital Readiness and Intention to Adopt Blockchain VAT Systems in Indonesia’s MSME Sector
Abstract View: 32
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PDF Download: 50
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Guardians or Accomplices? Institutional Ownership and Corporate Tax Avoidance A Meta-Analysis
Abstract View: 42
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PDF Download: 56











