Jurnal Akuntansi, Keuangan, dan Manajemen
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Jakman

Jurnal Akuntansi, Keuangan, dan Manajemen

E-ISSN: 2716-0807
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Focus & Scope

Jurnal Akuntansi, Keuangan dan Manajemen (JAKMAN) is a peer-reviewed scientific journal focusing on the fields of Accounting, Finance, and Management . JAKMAN publishes high-quality and relevant manuscripts that undergo a rigorous review process by qualified editors and reviewers. The journal serves as a scholarly platform for researchers, academics, and practitioners in Indonesia to contribute to the theoretical and practical development of accounting, finance, and management disciplines. JAKMAN aims to promote the exchange of knowledge and research findings that advance understanding and practices in both academic and professional contexts. Publication Information: ISSN (Online):  2716-0807 Frequency: Four times a year (March, June, September, and December) Language:  English Publisher:  Penerbit Goodwood Scope The scope of Jurnal Akuntansi, Keuangan dan Manajemen (JAKMAN) is as follows (but not limited to, as long as it remains within the fields of accounting, finance, and management): Human Resource Management Operations Management Financial Management Strategic Management Public Sector Management Risk Management Management Accounting Public Sector Accounting Social Accounting Islamic Accounting Taxation Financial Accounting Auditing Banking  
Publisher Goodwood Publishing
Frequency Quarterly (4 issues per year)
Language English
Subject Areas
Human Resource Management Strategic Management Financial Management Risk Management Marketing Management Sharia Accounting Banking General Accounting Economy

Indexing & Metrics

Editorial Team

Editor in Chief

Dr.Hj. Rulyanti Susi Wardhani, S.E., M. Si, CSRS, CSRA, CLMA

Editor in Chief

Universitas Bangka Belitung, Indonesia

Associate Editor

Febrianty

Associate Editor

Universitas Malahayati, Indonesia

Amir Indrabudiman

Associate Editor

Universitas Budi Luhur, Indonesia

Deni Sunaryo

Associate Editor

Universitas Serang Raya, Indonesia

Samuel PD Anantadjaya

Associate Editor

Institut IPMI, Indonesia

Komang Adi Kurniawan Saputra

Associate Editor

Universitas Warmadewa, Indonesia

Indri Wahyuni

Associate Editor

STIE Krakatau, Indonesia

Reviewer

Abdul Samad Arief

Reviewer

Universitas Fajar, Indonesia

Ali Sandy Mulya

Reviewer

Universitas Budi Luhur, Indonesia

Ersi Sisdianto

Reviewer

Universitas Islam Negeri Raden Intan Lampung, Indonesia

Dwi Ermayanti Susilo

Reviewer

STIE PGRI Dewantara, Indonesia

Dr. FELLYANUS HABA ORA, S.Pt., M.Si., MM

Reviewer

Universitas Nusa Lontar Rote, Indonesia

Lambok Nababan SE., M.Si

Reviewer

Institut Teknologi dan Bisnis Tuban, Indonesia

Rumanintya Lisaria Putri

Reviewer

Universitas Islam Balitar, Indonesia

Mega Metalia

Reviewer

Universitas Lampung, Indonesia

Iskandar Ali Alam

Reviewer

Universitas Bandar Lampung, Indonesia

Istianingsih Sastrodiharjo

Reviewer

Universitas Bhayangkara Jakarta Raya, Indonesia

Lilis Puspitawati

Reviewer

Universitas Komputer Indonesia, Indonesia

Luk Luk Fuadah

Reviewer

Universitas Sriwijaya, Indonesia

Maryani

Reviewer

Politeknik Negeri Lampung, Indonesia

Ni Nyoman Kerti Yasa

Reviewer

Universitas Udayana, Indonesia

Nopriadi Saputra

Reviewer

Universitas Bina Nusantara, Indonesia

Rilla Gantino

Reviewer

Universitas Esa Unggul, Indonesia

Rusdiaman Rauf

Reviewer

Universitas Handayani Makassar, Indonesia

Surtikanti

Reviewer

Universitas Komputer Indonesia, Indonesia

Rulyanti Susi Wardhani

Reviewer

Universitas Bangka Belitung, Indonesia

Edy Jumady

Reviewer

Politeknik Nusantara Makassar, Indonesia

Hantono

Reviewer

Universitas Pelita Harapan, Indonesia

Lesi Hertati

Reviewer

Universitas Indo Global Mandiri, Indonesia

Riris Aishah Prasetyowati

Reviewer

UIN Syarif Hidayatullah Jakarta, Indonesia

Susanna Hartanto

Reviewer

Universitas Katolik Widya Mandala, Indonesia

Toman Sony Tambunan

Reviewer

Universitas HKBP Nommensen, Medan, Indonesia

William Widjaja

Reviewer

Universitas Pradita, Indonesia

Badingatus Solikhah

Reviewer

Universitas Negeri Semarang, Indonesia

Ian Nurpatria Suryawan

Reviewer

Sekolah Tinggi Ilmu Ekonomi Trisakti, Indonesia

Rochman Marota

Reviewer

Universitas Pakuan, Indonesia

Samuel PD Anantadjaya

Reviewer

Institut IPMI, Indonesia

Ari Susanti

Reviewer

Sekolah Tinggi Ilmu Ekonomi Surakarta, Indonesia

Hendra Hadiwijaya

Reviewer

Institut Teknologi dan Bisnis Palcomtech, Indonesia

Viola Syukrina E Janrosl

Reviewer

Universitas Putera Batam, Indonesia

Realize

Reviewer

Universitas Putera Batam, Indonesia

Lingga Yuliana

Reviewer

Universitas Paramadina, Indonesia

Martinus Sony Erstiawan

Reviewer

Universitas Dinamika, Indonesia

M Zahari MS

Reviewer

Universitas Batanghari, Jambi, Indonesia

Nasrizal

Reviewer

Universitas Riau, Indonesia

Robin

Reviewer

Universitas Internasional Batam, Indonesia

Setiadi

Reviewer

Universitas Dirgantara Marsekal Suryadarma, Indonesia

A Mahendra

Reviewer

Universitas Katolik Santo Thomas, Indonesia

Dedi Suhendro

Reviewer

STIKOM Tunas Bangsa, Indonesia

David Efendi

Reviewer

Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya, Indonesia

Stella Chinelo Nwagbala

Reviewer

Nnamdi Azikiwe University, Nigeria

Alin Fithor

Reviewer

Universitas Pancasakti Tegal, Indonesia

Eko Cahyo Mayndarto

Reviewer

Universitas Tama Jagakarsa, Indonesia

Novi Darmayanti

Reviewer

Universitas Islam Darul Ulum, Indonesia

Suwandi

Reviewer

Universitas Catur Insan Cendekia, Indonesia

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Current Issue

Vol. 7 No. 4 (2026)

Articles

Capability Conversion Gap in Accounting Systems and Digital Finance: Evidence from Semi-Urban MSMEs
Esti Saraswati, Abdisamad Abdirahman Omar, Giovanny Bangun Kristianto
Pages: 395-409 https://doi.org/10.35912/jakman.v7.n4.p395-409.2026
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Financial Reporting Quality: The Mediating Role of Accounting Information Systems in Indonesia's Religious Affairs Ministry
Puspa Riza, Sri Rahayu, Enggar Diah Puspa Arum, Yudi Yudi
Pages: 411-430 https://doi.org/10.35912/jakman.v7.n4.p411-430.2026
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Credit, Liquidity, and Pandemic Shock Effects on Indonesian Banking Profitability from 2010-2025
Rousilita Suhendah, Indah Purnama Sari Mardjuni, Mochamad Ramza Rapier Gussa, Lindrawati Lindrawati, Mohammad Sofyan
Pages: 1-20 https://doi.org/10.35912/jakman.v7.n4.p1-20.2026
41 views
| 9 downloads
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Stakeholder Driven Adoption of E-Catalog Mobile in Indonesian Local Government
Mira Erviana, Imam Salehudin
Pages: 21-34 https://doi.org/10.35912/jakman.v7.n4.p21-34.2026
21 views
| 18 downloads
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Decoding Ethereum's Brand Personality via YouTube Content Analysis
Janfry Sihite, Arissetyanto Nugroho, Zulkifli Zulkifli, Yuli Harwani, Darmansyah Darmansyah
Pages: 35-46 https://doi.org/10.35912/jakman.v7.n4.p35-46.2026
12 views
| 6 downloads
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Budget Transparency and Internal Control Systems in Enhancing Financial Reporting Quality
Okto Irianto, Rudy Usman, Tini Adiatma
Pages: 47-60 https://doi.org/10.35912/jakman.v7.n4.p47-60.2026
11 views
| 5 downloads
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Comparing Profitability, Solvency, and Capital Adequacy Effects on Price Earnings Ratio in Indonesian Banks
Agus Maolana Hidayat, Zia Tsabitah Khoirunnisa
Pages: 61-74 https://doi.org/10.35912/jakman.v7.n4.p61-74.2026
13 views
| 4 downloads
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Agency Cost in the Profitability-Financial Sustainability Nexus: Evidence from ASEAN Emerging Markets
Nicken Destriana, Friska Firnanti, Inneke Respatiningsih
Pages: 357-376 https://doi.org/10.35912/jakman.v7.n4.p357-376.2026
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Financial Characteristics and Accounting Conservatism in Explaining Corporate Tax Avoidance: The Moderating Role of Institutional Ownership
Sugiarto Prajitno, Maidani Maidani
Pages: 377-394 https://doi.org/10.35912/jakman.v7.n4.p377-394.2026
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Strengthening Banking Stability: Green Banking, ESG Performance, Intellectual Capital and CGC as a Moderating Variable
Lasty Agustuty, Nurfatwa Andriani Yasin, Afriyani Afriyani, Andi Rifqah Purnama Alam
Pages: 91-106 https://doi.org/10.35912/jakman.v7.n4.p91-106.2026
36 views
| 12 downloads
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Does the CEO’s Ego Matter Narcissism’s Moderating Effect on Profitability, Distress, Ownership, and Tax Avoidance
Annisa Kanti, Nila Pusvikasari, Debora Debora, Fanny Anggraeni, Vinola Herawati
Pages: 173-191 https://doi.org/10.35912/jakman.v7.n4.p173-191.2026
18 views
| 9 downloads
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Drivers of Financial Management Behaviour among Gen-Z in Pasuruan Regency
Ufi Rumefi, Rizky Eriandani
Pages: 75-89 https://doi.org/10.35912/jakman.v7.n4.p75-89.2026
16 views
| 8 downloads
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The Moderating Role of Profitability in the Relationship Between Intellectual Capital and Firm Value
Fanny Anggraeni, Annisa Kanti, Nico Alexander, Amin Wijoyo
Pages: 277-293 https://doi.org/10.35912/jakman.v7.n4.p277-293.2026
11 views
| 5 downloads
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Financial and Non-Financial Determinants of Stock Price and Insolvency Risk in Indonesia
Tita Deitiana, Andriati Fitriningrum, Dave Octavius
Pages: 315-333 https://doi.org/10.35912/jakman.v7.n4.p315-333.2026
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Burnout Among Secretariat Employees: Job Demands, Work-Life Balance and Emotional Pathways
Arman Syarif, Nanda Fathiyah Gumay
Pages: 137-155 https://doi.org/10.35912/jakman.v7.n4.p137-155.2026
14 views
| 4 downloads
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Does Board Gender Diversity Weaken the Fraud Pentagon-Driven Financial Statement Fraud? Evidence from Indonesian Manufacturing Firms
Novia Wijaya, Nicken Destriana, Benardi Benardi
Pages: 209-226 https://doi.org/10.35912/jakman.v7.n4.p209-226.2026
14 views
| 5 downloads
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Understanding Creditor Risk: Do Women on Boards Indirectly Escalate the Cost of Debt Through Tax Planning?
Irwanto Handojo, Oktavia Oktavia
Pages: 257-275 https://doi.org/10.35912/jakman.v7.n4.p257-275.2026
12 views
| 4 downloads
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Green Innovation and ESG Performance: Trends, Themes, and Future Directions from a Bibliometric-Systematic Review
Erna Wati, Yolanda Masnita, Husna Leila Yusran, Meiliana Suparman
Pages: 107-122 https://doi.org/10.35912/jakman.v7.n4.p107-122.2026
14 views
| 6 downloads
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The Cognitive Rigidity Trap: Managerial Experience, Firm, Performance, and Evidence from Emerging European Economies
Indra Arifin Djashan, Supatmi Supatmi
Pages: 193-207 https://doi.org/10.35912/jakman.v7.n4.p193-207.2026
13 views
| 2 downloads
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Does Firm Size Strengthen the Effect of Liquidity on Corporate Cash Holding?
Beny Beny, Erika Jimena Arilyn, Wahyuni Rusliyana Sari, Silvy Christina
Pages: 243-256 https://doi.org/10.35912/jakman.v7.n4.p243-256.2026
11 views
| 3 downloads
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Asset Turnover Mediates the Effects of ERM and Sales Growth on the Profitability
Satriyo Wibowo, Farah Margaretha Leon, Henny Setyo Lestari, Elwi Syam, Agustinus Sri Wahyudi, Nila Pusvikasari
Pages: 335-356 https://doi.org/10.35912/jakman.v7.n4.p335-356.2026
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Profitability, Leverage, and Financial Performance: Evidence from London Stock Exchange Foreign Firms (2020–2024)
Eva Purnamasari, Fadhila Aromtala, Arisha Putri Pradita
Pages: 123-135 https://doi.org/10.35912/jakman.v7.n4.p123-135.2026
11 views
| 4 downloads
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Monitoring Mechanisms, Corporate Performance, and Corporate Tax Strategy: An Agency Theory Perspective
Debora Debora, Regi Muzio Ponziani, Annisa Kanti, Henryanto Wijaya
Pages: 157-171 https://doi.org/10.35912/jakman.v7.n4.p157-171.2026
18 views
| 6 downloads
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Determinants of Financial Performance: The Role of Operating Efficiency in Indonesian Transportation and Logistics Companies
Nila Pusvikasari, Annisa Kanti, Satriyo Wibowo, Pristanto Silalahi
Pages: 227-241 https://doi.org/10.35912/jakman.v7.n4.p227-241.2026
13 views
| 4 downloads
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Integrating Cue Utilization Theory and SOR Framework for Digital Payment Use Among Jakarta Millennials
Dicky Supriatna, Suryo Widiantoro
Pages: 295-314 https://doi.org/10.35912/jakman.v7.n4.p295-314.2026
12 views
| 6 downloads
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Author Guidelines

Before submitting your manuscript, please ensure it meets the journal's formatting requirements. Below is a summary of the key specifications.

Formatting Requirements

Paper size: A4
Font: Times New Roman, 11pt
Spacing: Single
Margins: 2.5 cm (all sides)
Language: English
Reference style: APA 6th

Required Manuscript Sections

1
Title
2
Abstract & Keywords
3
Introduction
4
Literature Review
5
Research Methods
6
Results & Discussion
7
Conclusion
8
Limitation & Suggestions
9
Acknowledgment
10
References
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