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Volume 23, Issue 1, 2026

Articles

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THE IMPACT OF PSAK 115 (REVENUE RECOGNITION) AND PSAK 116 (LEASES) ON EARNINGS MANAGEMENT
Kartika Setya Febriyanty, Universitas Brawijaya, Indonesia
Wuryan Andayani, Universitas Brawijaya, Indonesia
https://doi.org/10.7454/jaki.v23i1.2074

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GREENHOUSE GAS EMISSIONS DISCLOSURE ON FIRM VALUE AND FINANCIAL PERFORMANCE IN EU-ETS MEMBER COUNTRIES
Retta Farah Pramesti, Universitas Padjadjaran, Indonesia
Memed Sueb, Universitas Padjadjaran, Indonesia
https://doi.org/10.7454/jaki.v23i1.2187

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TERM LIMIT EFFECTS IN INDONESIA: LOCAL GOVERNMENT REVENUE VS. SPENDING
Hanik Susilawati Muamarah, Universitas Indonesia and Polytechnic State of Finance STAN, Indonesia
https://doi.org/10.7454/jaki.v23i1.2186

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FROM METRICS TO IMPACT: EXPLORING SOCIAL DIMENSION IMPACT WITHIN EMPLOYEE LENS IN BANKING SECTOR
Meiwinda Mariana Sianturi, Bina Nusantara University, Indonesia
Marko S. Hermawan, Bina Nusantara University, Indonesia
https://doi.org/10.7454/jaki.v23i1.2226