Journal Overview

Jurnal Dinamika Akuntansi, Keuangan dan Perbankan

An academic platform for research and scholarly discussion in accounting, finance, banking, and related disciplines

About the Journal

Jurnal Dinamika Akuntansi, Keuangan dan Perbankan is a peer-reviewed, open-access academic journal that publishes original research and scholarly discussions in accounting, finance, banking, and related disciplines.

The journal provides a scholarly platform for researchers, academics, practitioners, professionals, students, and policymakers to share research findings, theoretical developments, practical insights, and current issues.

The journal seeks to strengthen interaction between academic research and professional practice while supporting the development and dissemination of reliable scholarly knowledge.

Journal Mission

The journal supports the development and dissemination of high-quality research that contributes to academic knowledge, professional practice, institutional development, public policy, and informed decision-making in accounting, finance, and banking.

Research Coverage

Focus and Scope

Accounting

Financial accounting, management accounting, public sector accounting, auditing, taxation, accounting information systems, environmental and social accounting, corporate governance, and ethical issues in accounting and financial reporting.

Finance

Corporate finance, financial management, investment, capital markets, financial performance, financial valuation, financial risk management, and other relevant financial studies.

Banking

Banking management, banking products and services, marketing and customer service in the banking industry, credit and risk management, digital banking, financial technology, and other banking-related issues.

Editorial and Peer-Review Process

Every submitted manuscript undergoes an initial editorial assessment to determine its relevance to the journal's focus and scope, compliance with the author guidelines, and overall academic quality.

Manuscripts are examined using a similarity-detection tool before proceeding to peer review. Manuscripts that satisfy the preliminary requirements are evaluated by at least two qualified reviewers.

Editorial decisions are based on originality, relevance, methodological quality, clarity, research integrity, and the manuscript's theoretical, empirical, practical, or policy contribution.

Publication Profile

Journal Information

Publication Frequency
Twice a Year
Publication Months
May and November
Primary Fields
Accounting, Finance, and Banking
Review Requirement
At Least Two Qualified Reviewers
Access Model
Open Access

Types of Manuscripts

Original research articles
Empirical research studies
Conceptual and theoretical papers
Literature reviews
Other scholarly contributions relevant to the journal's focus and scope

Open Access and Knowledge Dissemination

The journal provides open access to published articles to support the broad dissemination of scholarly knowledge. This approach helps researchers, students, practitioners, institutions, and the wider public access and benefit from current research in accounting, finance, and banking.

Call for Papers

Submit Your Research

Researchers, academics, and practitioners are invited to submit original manuscripts through the journal's Online Journal System.

Make a Submission

Current Issue

Vol 15 No 1 (2026): Vol. 15 No. 1 2026

Published: 2026-05-20

Articles

Role of Environmental, Social, and Governance (ESG) on the Effect of Financial Performance on Firm Value: Understanding Types of Statistical Moderation

Fransiskus Eduardus Daromes, Robert Jao, Bryan Ichiro Synarso

1-23

pdf

Pengaruh Pengungkapan Emisi Karbon, Eco-Efficiency, dan Inovasi Hijau Terhadap Nilai Perusahaan Pada Perusahaan Sektor Energi di Indonesia

Arda Raditya Tantra, Bulan Karima Nurani, Dewi Ari Ani

24-34

pdf (Bahasa Indonesia)

Fraud Heptagon dalam Analisis Kecurangan Pelaporan Keuangan pada Badan Usaha Milik Negara

Halimatus Sakdiah, Novita Weningtyas Respati

35-50

pdf (Bahasa Indonesia)

The Contingent Impact of Integrated Reporting on Cost of Equity: Evidence from Good Corporate Governance Moderators in Indonesia

Johanna Jono Sia, Weli Weli

51-63

pdf

Integration Of Leverage Mediation With Internal Audit Compliance and Determination of Corporate Tax Avoidance Mechanisms

Etik Ipda Riyani, Yudhi Prasetiyo, Novta Winkey Pradana

64-83

pdf

Mengukur Profitabilitas Bank Melalui Risk Profile, Good Corporate Governace, Earning and Capital (RGEC): Peran Outstanding Kredit (Studi Kasus Pada BPR dan BPRS di Semarang)

A case study of Rural Banks (BPR) and Sharia Rural Banks (BPRS) in Semarang City registered with the OJK from 2020 to 2024

Dhara Yulita Mahsa Savero, Maria Goretti Kentris Indarti

84-103

pdf (Bahasa Indonesia)
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