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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.

JAKI PAPER AWARDS & CALL FOR PAPER 2021

call for paper

Current Issue: Volume 17, Issue 2, 2020

Articles

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FEEDBACK’S EFFECT ON BUDGETARY SLACK AND SELF-EFFICACY AS MODERATION VARIABLE
Aryani Intan Endah Rahmawati, Institut Agama Islam Negeri Surakarta
Supriyadi ,, Universitas Gadjah Mada
https://doi.org/10.21002/jaki.2020.07

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FOREIGN INSTITUTIONAL SHAREHOLDERS AND CORPORATE PAYOUT POLICY
Rahmat Setiawan, Airlangga University
Nova Christiana, Airlangga University
Sanju Kumar Singh, Airlangga University
https://doi.org/10.21002/jaki.2020.08

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PREDICTIVE VALUE OF OTHER COMPREHENSIVE INCOME: EVIDENCE FROM ASEAN
Puji Rahayu, Gadjah Mada University
Indra Wijaya Kusuma, Gadjah Mada University
https://doi.org/10.21002/jaki.2020.09

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THE OBSTACLE FACTORS OF MUSHARAKAH AND MUDHARABAH APPLICATION IN PAKISTAN
Muhammad Arsalan Khan, Universitas Indonesia
Dodik Siswantoro, Universitas Indonesia
Abid Ur Rahman, Abdul Wali Khan University Mardan
https://doi.org/10.21002/jaki.2020.11

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ACCOUNTING INFORMATION IN THE FAMA AND FRENCH THREE-FACTORS MODEL
Rianty Nikita Lotazia Pondaag, Universitas Kristen Duta Wacana
Erni Ekawati, Universitas Kristen Duta Wacana
https://doi.org/10.21002/jaki.2020.12