Jurnal Akuntansi dan Keuangan Indonesia (JAKI) is a peer-reviewed journal published by Department of Accounting, Faculty of Economics and Business, Universitas Indonesia twice a year (June and December). JAKI aims to publish articles in the field of accounting and finance that provide the significant contribution to the development of accounting practices and the accounting profession in Indonesia and in the world. JAKI has obtained an accreditation from Directorate General of Research and Development Strengthening, Ministry of Research, Technology, and Higher Education of the Republic of Indonesia by SK No. 51/E/KPT/2017 (for the period 4 December 2017 to 4 December 2022). Based on SK 30/E/KPT/2018, Directorate General of Research and Development Strengthening, Ministry of Research, Technology, and Higher Education of the Republic of Indonesia classified JAKI as SINTA 2 Journal. Consistent with its purpose, JAKI provides insights in the field of accounting and finance for academics, practitioners, researchers, regulators, students, and other parties interested in the development of accounting practices and accounting profession. JAKI accepts manuscripts of either quantitative or qualitative research, written in either Indonesian or English. JAKI accepts manuscripts from Indonesian authors and also authors from various parts of the world.
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Current Issue: Volume 19, Issue 2, 2022
DEVELOPMENT OF BUDGETARY SLACK RESEARCH IN INDONESIA
Rizka Fauziyatun Nisa, Magister Sains Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia
Hijroh Rokhayati, Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia
ESG AND INTELLECTUAL CAPITAL EFFICIENCY: EVIDENCE FROM ASEAN EMERGING MARKETS
Etikah Karyani, Universitas Sebelas Maret
Muhamad Resa Perdiansyah, Ernst and Young Indonesia