Vol. 10 No. 04 (2025): Jurnal Akuntansi & Keuangan Unja

View Vol. 10 No. 04 (2025): Jurnal Akuntansi & Keuangan Unja

This issue has been available online since December 22, 2025. All articles in this issue (10 original research articles) were authored/co-authored by 30 authors from 1 country (Indonesia), 6 provinces (Jambi, Aceh, Nusa Tenggara Barat, Riau, Bali, and Banten), and 6 institutions (Universitas Jambi, Universitas Teuku Umar, Universitas Mataram, Universitas Sultan Ageng Tirtayasa, Universitas Pendidikan Ganesha, and Universitas Riau).

Published: 2025-12-22

Articles

The Effect of Financial Performance with the Dupont System Approach on the Share Price of Basic Material Companies

Widya Sari, Linda Rahmazaniati, Sari Maulida Vonna, Ika Rahmadani, Cut Widy Aulia Putri

369-378
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The Influence of Internal Audit, Internal Control, Good Corporate Governance on Fraud Prevention

Hana Afifah

379-388
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The Effect of Accounting Information System Implementation and Internal Control on Employee Performance

Jihan Sri Ayu Almeida, Said Mahdani, Rimal Mahdani, Linda Rahmazaniati, Cut Widy Aulia Putri

389-400
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Performance Measurement of Raden Mattaher Regional General Hospital, Jambi Province Using the Balanced Scorecard Concept

Ima Rahmadani, Rico Wijaya, Lutfi Lutfi

401-410
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The Influence of Environmental Information Disclosure, Environmental Performance, and Audit Committee on Financial Performance

Muhammad Muzaki, Wahidatul Husnaini

411-429
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Implementation of Green Accounting and Maqashid Syariah Principles on the Financial Performance of MSMEs

Dahlia Dahlia, Arfah Arfah, Scheilla Aprilia Murnidayanti, Heriyani Heriyani, Dios Nugraha Putra, Primadi Prasetio

430-439
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Institutional Ownership as a Moderating Variable in the Relationship Between Tax Avoidance, Intellectual Capital, and Firm Value

Hilda Nurhidayah, Ayu Noorida Soerono

440-450
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Transformational Leadership and Digital Accounting System Continuance: Perspectives on User Ease and Usefulness

Aegisia Sukmawati, Nyimas Dian Maisyarah, Scheilla Aprilia Murnidayanti, Dahlia Dahlia

451-461
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Audit Opinion and Market Reaction: Does GRC Implementation Strengthen the Relationship?

I Kadek Jonh Stiawan

462-473
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The Effect of Information Asymmetry on Earnings Management with Firm Size and Managerial Ownership as Moderating Variables

Arie Dea Ningtyas, Mukhzarudfa Mukhzarudfa, Ratih Kusumastuti

474-484
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