Vol. 7 No. 2 (2026): Jambura Accounting Review - August 2026

Jambura Accounting Review Volume 7 Number 2 (August 2026) has been officially published.

Published: 2026-08-01

Articles

Pengaruh Fear of Missing Out, Media Sosial, dan Financial Illiteracy terhadap Keputusan Investor Melakukan Herding Behaviour di Indonesia

Robith Hudaya, Paradisa Sukma, Wulandari Agustiningsih, Putu Julia Indah Sari

665 - 679
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DOI : https://doi.org/10.37479/jar.v7i2.250
Abstract views: 29 , PDF downloads: 17
Penerapan Vector Error Correction Model dalam Meramalkan Expected Credit Loss Bank Permata

Adelia Putri Meylawati, Vicky Vendy

680 - 694
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DOI : https://doi.org/10.37479/jar.v7i2.292
Abstract views: 20 , PDF downloads: 14
Analisis Kualitas Data Aset Tetap Terhadap Akurasi Laporan Keuangan di PT Angkasa Pura Suport Cabang Manado

Sania Ayu Nur Afitri, Merry Ligia Sael, Heidy Pesik

695 - 709
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DOI : https://doi.org/10.37479/jar.v7i2.306
Abstract views: 29 , PDF downloads: 24
Analisis Efektivitas Pengendalian Internal Persediaan Consumable Pada PT Angkasa Pura Suport

Trisye Yuliana Laliwu, Antonius A. Tandi, Jufry Rompas

710 - 722
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DOI : https://doi.org/10.37479/jar.v7i2.305
Abstract views: 30 , PDF downloads: 19
Profitabilitas Memoderasi Pengaruh Sales Growth, Inventory Intensity, dan Leverage terhadap Effective Tax Rate

Aisah Putri, Dien, Aminul

723 - 737
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DOI : https://doi.org/10.37479/jar.v7i2.314
Abstract views: 30 , PDF downloads: 18
Financial Satisfaction of Students in Semarang State: The Influence of Financial Literacy, Financial Attitudes, and Hedonistic Lifestyles with Financial Technology as a Moderation Variable

Atia Zahro, Dwi Puji Astuti

738 - 751
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DOI : https://doi.org/10.37479/jar.v7i2.322
Abstract views: 22 , PDF downloads: 14
Pengaruh Sistem Pengendalian Intern Pemerintah terhadap Kualitas Laporan Keuangan Kota Kendari

Alya Ainiyah Basri S., Hartati Tuli, Nilawaty Yusuf

752 - 760
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DOI : https://doi.org/10.37479/jar.v7i2.349
Abstract views: 41 , PDF downloads: 17
Pengaruh Literasi Keuangan dan Latar Belakang Pendidikan Terhadap Pengelolaan Keuangan UMKM di Kota Gorontalo

Yezha Aulia Makalalag, Sahmin Noholo, Ronald S. Badu

761 - 774
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DOI : https://doi.org/10.37479/jar.v7i2.350
Abstract views: 29 , PDF downloads: 13
Pengaruh Penerapan Environmental, Social, and Governance (ESG), Financial Technology, dan Digital Marketing terhadap Kinerja Keuangan Sektor UMKM di Kota Gorontalo

Siti Nur Azizah Azzahra, Tri Handayani Amaliah, Surya Handrisusanto Ahmad

775 - 787
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DOI : https://doi.org/10.37479/jar.v7i2.351
Abstract views: 31 , PDF downloads: 13
Pengaruh Penerapan Sistem Informasi Pemerintah Daerah dan Kinerja Aparat Pemerintah Terhadap Kualitas Laporan Keuangan pada Badan Keuangan Provinsi Gorontalo

Sri Magvira Y. Tilola, Harun Blongkod, Mentari Rizki Sawitri Pilomonu

788 - 800
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DOI : https://doi.org/10.37479/jar.v7i2.356
Abstract views: 12 , PDF downloads: 9
Pengaruh Literasi Keuangan dan Fear of missing out Terhadap Kesehatan Finansial pada Mahasiswa Akuntansi

Marsa Mahmud, Mahdalena Mahdalena, Ronald Soemitro Badu

801 - 813
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DOI : https://doi.org/10.37479/jar.v7i2.357
Abstract views: 12 , PDF downloads: 4
Manajemen Strategi Berbasis Balanced Scorecard Terhadap Kesalahan Marga pada Pelimpahan Porsi Jamaah Haji

Natasya S. Hadju, Lukman Payaka, Ayu Rakhma Wuryandini

814 - 826
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DOI : https://doi.org/10.37479/jar.v7i2.358
Abstract views: 6 , PDF downloads: 15
Model Sistem Pengendalian Internal pada Usaha Kecil

Fitria Djafar, Mahdalena Mahdalena, Amir Lukum

827 - 838
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DOI : https://doi.org/10.37479/jar.v7i2.359
Abstract views: 12 , PDF downloads: 8
Pengaruh Literasi Keuangan Digital dan Financial Behavior Terhadap Minat Investasi pada Mahasiswa Generasi Z di Era Cashless Society pada Mahasiswa Akuntansi

Eka Nurain Pirus, Niswatin Niswatin, Titi Umi Kalsum Hulopi

839 - 851
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DOI : https://doi.org/10.37479/jar.v7i2.360
Abstract views: 12 , PDF downloads: 7