Vol 14, No 1 (2026)

JPAK : Jurnal Pendidikan Akuntansi dan Keuangan

DOI: https://doi.org/10.17509/jpak.v14i1

This issue consists of articles contributed by 36 authors affiliated with 11 institutions from 3 countries including:

  1. Indonesia (Universitas Hasanuddin, Universitas PGRI Madiun, Universitas Muhammadiyah Sidoarjo, Politeknik Negeri Bandung, Universitas Sarjanawiyata Tamansiswa, Universitas Padjadjaran, Universitas Pendidikan Indonesia, Universitas Islam Negeri Maulana Malik Ibrahim)
  2. Malaysia (Universiti Kebangsaan Malaysia, Politeknik Muadzam Shah)
  3. Australia (James Cook University)

Table of Contents

Articles

Digital Transformation Led by GenBI: Investigating Interest in QRIS
Zulfa Nur Ilmi, Amiruddin Amiruddin, Haerial Haerial
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1 - 12
Development of Website-Based Accounting Learning Media to Increase Student Learning Motivation
Riska Nurul Cahyani, Elly Astuti, Farida Styaningrum
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13 - 28
Mapping the Influence of Fear of Missing Out (FoMO) on Financial Decision-Making in SMEs in the Digital Era Based on SDG 8
Detak Prapanca, Nihlatul Qudus Sukma Nirwana, Bayu Hari Prasojo, Gesti Novi Ramadani, Widya Kusuma Dewi
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29 - 39
Sustainability Performance Disclosure and Cost of Capital: Evidence from Indonesia
Etti Ernita Sembiring, Arif Afriady, Arry Irawan, Sulistia Suwondo, Esau Jadee Hartanto, Muhammad Daffa Nadiwinata
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40 - 49
Influence of Fraud Diamond and Tri Pantangan Tamansiswa with AI on Academic Fraud
Sri Lestari Yuli Prastyatini, Yhoga Heru Pratama, Ratna Hapsari
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50 - 66
The Role of Pressure and Industry Nature in Financial Statement Fraud Occurrence in Indonesia
Ilya Avianti, Dini Rosdini, Aliza Maulida Fauzya
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67 - 80
Synergy Among Government, Universities, NGOs, and Communities: Redefining the Path Towards a Poverty-Free Indonesia
Arvian Triantoro, Hanifia Arlinda, Arief Budiman
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81 - 89
Determinants of Income Smoothing and the Moderating Role of Managerial Ownership
Arneta Della Nafiria, Kholilah Kholilah
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90 - 109
Assessing Tax Awareness Factors Among Art Stream Undergraduates in Malaysia
Iman Faqihah Hishammuddin, Soliha Sanusi, Raditia Wirota Qastari, Nurul Wahida Abdullah
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110 - 119
Optimising Inventory Cost Efficiency through the Economic Order Quantity (EOQ) Model
Mohammad Istiaq Azim, Heni Mulyani, Rika Mardiani, Assa Yayang Aliefia
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120 - 131