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.

DOI Prefix 10.17509/jrak by Crossref 
Indexed by Directory Open Acces Journal (DOAJ)
Terakreditasi Kemenritekdikti - Sertifikat - SK Dirjen 
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Vol 14, No 2 (2026): Jurnal Riset Akuntansi dan Keuangan. Agustus 2026 [DOAJ dan SINTA Indexed]
Table of Contents
Articles
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Agustin Aulia Farda, Lilik Purwanti
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227 - 240
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Irma Ramadani, Mardiyani Mardiyani
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241 - 256
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Sandy Gusti Setyaji
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257 - 266
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Pisca Apriza Maulida Putri, Khristina Yunita, Elok Heniwati
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267 - 278
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Serlitha Desy Rismawati, Ardhiani Fadila
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279 - 296
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Rosati Wahdana, Nabila Na'ma Aisa
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297 - 314
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Muhammad Alif Naufal Ilham, Bima Cinintya Pratama, Ani Kusbandiyah, Rezky Pramurindra
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315 - 334
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Internal Control Systems and Organizational Effectiveness: Digital Transformation in Indonesian SOEs
Yuliana Sianipar, Hanny Mekel Runtuwene, Felix Ariodamar, Evelyn Hendriana
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335 - 354
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Aliya Hasna Noor Hafiza, Rozmita Dewi Yuniarti Rozali, Alfira Sofia, Budi Supriatono Purnomor
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355 - 372
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Ainul Khufiati Zuhro, Biana Adha Inapty
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373 - 292
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Muhammad Raihan Khairy, Kunti Sunaryo
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393 - 410
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Hery Haryanto, Fendy Cuandra, Novita Nelvi
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411 - 426
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Nodirbek Bakirov, Budi Supriatono Purnomo, Irsyad Fauzan Prasetia
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427 - 442
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Grace Antoneta Wijaya, Eko Budi Santoso
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443 - 462
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Rini Kusumawati, Imam Hadiwibowo, Mochammad Fachrul Riztin
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463 - 483
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