Jurnal Riset Akuntansi dan Keuangan

Nationally Accredited based on the Decree of the Minister of Research, Technology and Higher Education, Number 0010/E5/KI.02.04/2022 - 27 Desember 2021

Jurnal Riset Akuntansi dan Keuangan with registered number ISSN 2338-1507 (Print) and ISSN 2541-061X (Online) is published by Program Studi Akuntansi Fakultas Pendidikan Ekonomi dan Bisnis Universitas Pendidikan Indonesia. It is published thrice a year in April, August, and December. Jurnal Riset Akuntansi dan Keuangan Publishes papers in the field of accounting and finance that give a contribution to the development of accounting science, accounting practices, the accounting profession, and finance. We accept mainly research-based articles related to accounting science and finance. The scopes of the topics include Management Accounting, Financial Accounting, Public Sector Accounting, Sharia Accounting, Accounting Information Technology, Auditing,  Professional Ethics, Accounting Education, Banking, and Finance. Editorial Team welcome submissions of papers describing researchers, practitioners, regulators, students, and other parties interested in the development of accounting science, accounting practices, the accounting profession, and finance. Jurnal Riset Akuntansi dan Keuangan accepts manuscripts of either quantitative research, qualitative research, mix method research, and Research and Development (R&D) written in either Bahasa Indonesia or English. Digital Object Identifier.


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DOI Prefix 10.17509/jrak by Crossref Crossref_Logo_Stacked_RGB_SMALL

Indexed by Directory Open Acces Journal (DOAJ)DOAJ_logo_70

Terakreditasi Kemenritekdikti - Sertifikat - SK Dirjen arjuna-70


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Vol 14, No 1 (2026): Jurnal Riset Akuntansi dan Keuangan. April 2026 [DOAJ dan SINTA Indexed]

Table of Contents

Articles

Tri Febrianti, Ani Wilujeng Suryani
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1 - 20
Zahratul Aini, Ratna Wardhani
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21 - 34
Nurfitri Desliniati, Wendy Kesuma, Dwi Islamiati Saputri
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35 - 50
Ida Ayu Lestari, Sari Rahmadhani
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51 - 66
Solichul Rizky Aginatama, Rintan Nuzul Ainy
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67 - 80
Sri Maryati, Fardinant Adhitama, Ahmad Fikriyansyah
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81 - 90
Pia Musfiroh, Siti Mudawanah, Pindonta Nalsal Purba
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91 - 106
Rachell Azzatul Arifah, Amir Mahmud
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107 -118
Sevinch Vafoyeva, Alfira Sofia, R Nelly Nur Apandi
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119 - 132
Puspita Handayani, Fina Ratnasari, Meta Nursita
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133 - 140
Neli Nabilah, Putri Puspita Ayu
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141 - 158
Mimin Widaningsih, Elis Mediawati, Indira Aulia Kurniawan
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159 - 178
Anita Pertiwi, Siti Mudawanah, Herlina Herlina
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179 - 196
Dira Febriana, Agnes Ina Gelu Haliwala, Rhosa Yosbara, Nicholas Soesilo
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197 - 212
Dimas Rahmat Hidayat
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213 - 226