Vol. 11 No. 01 (2026): Jurnal Akuntansi & Keuangan Unja

View Vol. 11 No. 01 (2026): Jurnal Akuntansi & Keuangan Unja

This issue has been available online since March, 2026. All articles in this issue (10 original research articles) were authored/co-authored by 26 authors from 2 countries (Uzbekistan and Indonesia), 6 provinces (Aceh, Sumatera Utara, Jambi, Jawa Timur, Jawa Tengah, Jawa Barat), and 10 institutions (Tashkent State University of Economics, Universitas Brawijaya, Universitas Pendidikan Indonesia, Universitas Jambi, Universitas Muhammadiyah Surabaya, Universitas Islam Nahdlatul Ulama Jepara, Universitas Adiwangsa Jambi, Universitas Teuku Umar, Politeknik Negeri Medan, UIN Sunan Ampel Surabaya).

Published: 2026-03-28

Articles

The Effect Of Institutional Ownership On ESG Disclosure With Financial Performance As A Moderating Variable

Yulia Ananda Putri, Adri Putra Nugraha

1-13
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Corporate Social Responsibility, Intellectual Capital, Audit Committee on Firm Performance

Tyasha Ayu Melynda Sari, Zeni Rusmawati

14-27
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Determinants of Firm Value: The Role of Capital Structure, Leverage, Growth, Dividend Policy, and Profitability in Property Companies Listed on the IDX

Sartika Sartika, Aditya Perdana, Eka Julianti Efris Saputri, Liona Efrina

28 - 41
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Improving Financial Management Behavior Influenced by Financial Knowledge, Financial Attitude, and Gender in Housewives

Salsa Nur Yohana, Anna Widiastuti

42 - 50
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The Effect of Local Government Financial Performance on The Human Development Index of Regencies and Cities in North Sumatra

Muhammad Iqbal, Ervina Rosarina Hasibuan, Khalila Husnasari

51 - 59
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Opportunities and Challenges of Carbon Tax Implementation in Promoting a Green Economy in Indonesia

Zahra Aulia Rahmawati, Dwi Koerniawati

60 - 70
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