Vol 14, No 1 (2026)

Jurnal Riset Akuntansi dan Keuangan. April 2026 [DOAJ dan SINTA Indexed]

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

Table of Contents

Articles

Beyond The Frame: How Strategic Photography Shapes Corporate Sustainability Narratives
Tri Febrianti, Ani Wilujeng Suryani
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1 - 20
CSR and Stock Performance In Merger and Acquisitions (M&A) Context
Zahratul Aini, Ratna Wardhani
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21 - 34
Dividend-Timing Model: Risk and Return Strategy
Nurfitri Desliniati, Wendy Kesuma, Dwi Islamiati Saputri
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35 - 50
Does Being Green Pay Off? Green Intellectual Capital, Accounting, and Firm Value
Ida Ayu Lestari, Sari Rahmadhani
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51 - 66
Dual Pathways of Green Accounting and Intellectual Capital in Creating Firm Value
Solichul Rizky Aginatama, Rintan Nuzul Ainy
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67 - 80
Enviromental Performance, Social Media Sentiment and Company Financial Performance
Sri Maryati, Fardinant Adhitama, Ahmad Fikriyansyah
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81 - 90
Fundamental Factors of Bank Performance, Profitability: Net Interest Margin as a Mediating
Pia Musfiroh, Siti Mudawanah, Pindonta Nalsal Purba
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91 - 106
GenAI’s Added Value for Supporting Management Accounting Decisions: PT Mutiara Benih Nusantara
Rachell Azzatul Arifah, Amir Mahmud
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107 -118
Impact of Business Complexity and Sustainability Finance on Firm Value in Kazakhstan
Sevinch Vafoyeva, Alfira Sofia, R Nelly Nur Apandi
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119 - 132
Institutional Ownership and Firm Value: The Moderating Role of Dividend Policy
Puspita Handayani, Fina Ratnasari, Meta Nursita
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133 - 140
Integrating Accounting Information System Quality into UTAUT: Determinans of Mobile Payment Intentions
Neli Nabilah, Putri Puspita Ayu
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141 - 158
Islamic Accounting in Age of Fintech: Accountability and Sharia Governance Islamic Banking
Mimin Widaningsih, Elis Mediawati, Indira Aulia Kurniawan
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159 - 178
Macroeconomic Analysis and Stock Prices: Profitability as a Mediating Variable in LQ45 Companies on the Indonesia Stock Exchange
Anita Pertiwi, Siti Mudawanah, Herlina Herlina
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179 - 196
Organizational Ethics Failures in the Financial Reporting of PT Indofarma Tbk.
Dira Febriana, Agnes Ina Gelu Haliwala, Rhosa Yosbara, Nicholas Soesilo
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197 - 212
The Experience Of SME Entrepreneurs in Adopting Cloud Computing in Accounting Information Systems: A Case Study Of SME Entrepreneurs in Lubuk Lingga
Dimas Rahmat Hidayat
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213 - 226