Vol 14, No 2 (2026)

JPAK : Jurnal Pendidikan Akuntansi dan Keuangan

DOI: https://doi.org/10.17509/jpak.v14i2

This issue consists of articles contributed by 29 authors affiliated with 10 institutions from 4 countries, including:

1. Indonesia (Nusa Putra University, Universitas Padjadjaran, Widya Mandala Catholic University Surabaya, Universitas Teknologi Yogyakarta, Universitas Pendidikan Indonesia, Universitas Muhammadiyah Malang, Telkom University)
2. Finland (Häme University of Applied Sciences)
3. Malaysia (INTI International University)
4. Uzbekistan (Tashkent State University of Economics)

Table of Contents

Articles

De (Re) Construction of CSR Reports Through Sustainability Relations of Kasepuhan Sinaresmi
Meutia Riany, Dea Arme Tiara Harahap
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132 - 146
Financial Efficiency, Institutional Autonomy, and Asset Utilisation in PTNBH
Edi Jaenudin, Arie Pratama
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147 - 157
Earnings Management Analysis Before and After PSAK 109 Implementation in Banks Listed on IDX
Kesya Agnes Maria, Lindrawati Lindrawati
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158 - 167
Digital Literacy, Security, Risk, and Usability in Digital Banking Adoption
Finda Fania Nurmaningsih, Anisa Rachmawati
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168 - 179
Implementing English as a Medium of Instruction in International Economics and Business Education
Hanifia Arlinda, Wulandari Putri, Nida Mujahidah Fathimah, Ari Nursenja Rivanti
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180 - 194
Does Artificial Intelligence Disclosure and Company Capacity Affect Firm Performance? Evidence from Central Asian Capital Markets
Samandar Mamarasulov, R Nelly Nur Apandi, Budi Supriatono Purnomo, Kurbonov Khayrilla Abdurasulovich
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195 - 204
Drivers of High SROI in PR-Based Stunting Alleviation Programmes
Ardiansyah Ardiansyah, Driana Leniwati
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205 - 216
Mood, Demographics, and Investment Behaviour: A Conditional Process Analysis
Raden Dian Hardiana, Farhan Zakariyya, Rika Mardiani, Imas Purnamasari, Nugraha Nugraha
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217 - 229
Financial Literacy and Peer Involvement on Students' Financial Management Behaviour
Rika Mardiani, Dwi Indah Lestari, Dwi Novitasari, Harpa Sugiharti
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230 - 239
Liquidity, Capital Adequacy, and Operational Efficiency as Determinants of Bank Profitability: Evidence from Indonesian Conventional Commercial Banks
Shafira Az-Zahra, Fanji Farman
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240 - 253