https://pusdig.web.id/akuntansi/issue/feed Journal JEKAMI 2026-08-24T17:12:07+00:00 Nur Sandi Marsuni nursandimarsuni@gmail.com Open Journal Systems <p><span style="font-family: 'Times New Roman','serif';"><strong>JEKAMI: Journal of Accounting</strong> <a href="https://portal.issn.org/resource/ISSN/3021-7407">(e-ISSN 3021-7407)</a> is a peer-reviewed journal published by Pustaka Digital Indonesia that focuses on research in the field of Accounting and Finance. The journal welcomes empirical and theoretical studies using qualitative, quantitative, or mixed methods aimed at developing accounting concepts, theories, and methodologies. It is published twice a year, in <strong>January</strong> and <strong>July</strong>. The journal’s scope includes financial accounting, auditing, Islamic accounting, cost and management accounting, taxation, international accounting, nonprofit accounting, budgeting, public sector accounting, and accounting information systems. Each manuscript submitted must follow the JEKAMI Journal template and be accompanied by an authorship statement, ethics declaration, and copyright form available on the journal’s website. Authors must adhere strictly to the author guidelines. Manuscripts that do not meet the format or guideline requirements will be rejected prior to review, as the Editorial Board only processes submissions recommended by peer reviewers.</span></p> https://pusdig.web.id/akuntansi/article/view/826 Optimizing Law Enforcement Against Violations in Natural Resources Management 2026-07-24T15:56:04+00:00 Rakhmat bayu.a120792@gmail.com Aslan Syah Mattulanreng aslansyahmattulanrengaslan@gmail.com Sudirman immank.berdev@gmail.com Fajar Abadi Jaya Tadjuddin S. abadijayafajar01@gmail.com Muhammad Qasim Hamzah kasim.hamzah97@gmail.com <p>Law enforcement in natural resource management plays a crucial role in ensuring sustainable, fair, and environmentally sound utilization. However, in practice, various violations still occur, including overexploitation, environmental pollution, and corruption in licensing processes. This study aims to analyze the optimization of law enforcement against violations in natural resource management and to identify the challenges faced. The method used is a normative juridical approach by examining laws and regulations, legal theories, and implementation practices. The results show that law enforcement has not been optimal due to weak coordination among institutions, limited supervision, and insufficient deterrent effects. Therefore, strengthening regulations, improving the capacity of law enforcement officials, and utilizing technology in monitoring are necessary to achieve fair and sustainable natural resource governance.</p> 2026-08-24T00:00:00+00:00 Copyright (c) 2026 Journal JEKAMI https://pusdig.web.id/akuntansi/article/view/824 Digital Transformation and Strengthening Transparency in Natural Resource Governance 2026-07-24T15:45:01+00:00 Muhammad Haeruddin muhammadhaeruddin1980@gmail.com Eka Ali Akbar eka.aliakbar01@gmail.com Muh. A. Arwan mmuharwan@gmail.com Erwin erwinzboz34@gmail.com <p><em>Digital transformation has become a key driver in the reform of natural resource governance, particularly in enhancing transparency and accountability. This study aims to analyze the role of digital transformation in natural resource governance and to identify the challenges of its implementation in Indonesia. The method used is a normative juridical approach through the examination of laws and regulations, theoretical concepts, and relevant policies. The results indicate that the implementation of e-government, open data, and technology-based monitoring systems can improve efficiency, strengthen transparency, and promote public participation as well as corruption prevention. However, its implementation still faces several challenges, including digital infrastructure gaps, low levels of digital literacy, and suboptimal integration among systems. Therefore, strengthening regulatory frameworks, enhancing human resource capacity, and ensuring strong government commitment are essential to achieving transparent and sustainable natural resource governance.</em></p> 2026-08-24T00:00:00+00:00 Copyright (c) 2026 Journal JEKAMI https://pusdig.web.id/akuntansi/article/view/829 Unveiling the Dark Side of Student Finances: A Case Study of Academic Fraud Behavior and Its Impact on Personal Financial Management 2026-07-24T16:17:04+00:00 Rahayu Wiliana rahayu.wiliana@iain-manado.ac.id Anita Mertosono anitamertosono@gmail.com <p>Academic integrity and personal financial management are generally examined as separate domains, despite increasing evidence that unethical academic behavior may extend into broader aspects of individual decision-making. This study investigates the behavioral relationship between academic fraud and personal financial management among university students by examining how rationalization mechanisms developed in academic settings influence financial decision-making. A qualitative critical case study design was employed involving twelve undergraduate students from the Faculty of Economics and Business who admitted engaging in academic fraud and simultaneously experienced financial difficulties associated with excessive consumption, Buy Now Pay Later (BNPL), and peer-to-peer lending. Data were collected through semi-structured in-depth interviews and supported by indirect observations of participants’ digital behavior. The findings reveal that rationalization, as conceptualized in Fraud Triangle Theory, represents the strongest behavioral bridge connecting academic dishonesty with irresponsible financial practices. Students who normalized plagiarism, assignment outsourcing, and examination cheating demonstrated similar cognitive justifications when misusing educational funds, accumulating unsustainable digital debt, and prioritizing hedonic consumption over essential educational needs. Self-Regulation Theory further explains that weakened self-control reinforces the transfer of unethical behavior across academic and financial contexts. These findings indicate that academic misconduct is not merely an institutional issue but reflects broader deficiencies in ethical self-regulation affecting financial behavior. The study contributes to the behavioral accounting literature by introducing academic fraud as a precursor to maladaptive personal financial management and recommends integrating ethics education with financial literacy programs to strengthen students’ integrity and long-term financial responsibility.</p> 2026-07-07T00:00:00+00:00 Copyright (c) 2026 Journal JEKAMI https://pusdig.web.id/akuntansi/article/view/827 Reformulating Natural Resource Management Regulations to Support Sustainable Development 2026-07-24T16:02:50+00:00 Lukman Ukeogi.23@gmail.com Nanang Wahidin nanangwahidin01@gmail.com Bahrun bahrunsaid814@gmail.com Yahya yahya3pnr@gmail.com I Gusti Ayu Inggrit WB igustiayuinggrit@gmail.com <p><em>Natural resource management plays a strategic role in supporting sustainable national development. However, regulatory complexity, overlapping authorities, and weak legal implementation remain major challenges in achieving effective governance. This study aims to analyze the need for regulatory reformulation in natural resource management and examine its role in supporting sustainable development. The method used is a normative juridical approach by analyzing laws and regulations, legal theories, and sustainable development concepts. The results indicate that regulatory reformulation is necessary to create legal harmonization, enhance legal certainty, and strengthen the principles of sustainability, transparency, and public participation. Therefore, simplification of regulations, institutional strengthening, and policy integration are required to achieve sustainable and equitable natural resource governance.</em></p> 2026-08-24T00:00:00+00:00 Copyright (c) 2026 Journal JEKAMI https://pusdig.web.id/akuntansi/article/view/825 Legal Policy on Natural Resource Management from the Perspective of Regional Autonomy 2026-07-24T15:50:04+00:00 Mutmainna mutmainnaanwar3708@gmail.com Nur Aisyah nuraisyahindri@gmail.com Nur Anisa. Y nuranisay270@gmail.com Elnymartin elnymartin9@gmail.com Mutiatun Nima mutiatunnima8919@gmail.com <p><em>The management of natural resources (NR) in the era of regional autonomy is an important issue in constitutional and environmental law in Indonesia. Regional autonomy grants authority to local governments to manage natural resources, yet conflicts of authority and uncontrolled exploitation often occur. This study aims to analyze legal policies on natural resource management and their implementation effectiveness.This research uses a normative juridical method with statutory and conceptual approaches. The findings indicate that although regulations are in place, implementation remains constrained by overlapping authority, weak supervision, and the dominance of economic interests. Therefore, policy harmonization and stronger law enforcement are needed to achieve sustainable natural resource management.</em></p> 2026-08-24T00:00:00+00:00 Copyright (c) 2026 Journal JEKAMI https://pusdig.web.id/akuntansi/article/view/877 The Influence of Organizational Commitment, Work Stress and Motivation on Improving Employee Performance 2026-08-24T17:12:07+00:00 Rusli ruslimamuju42@gmail.com Muh. Ramli muh.ramli124@gmail.com <p>The Influence of Organizational Commitment, Work Stress and Motivation on Improving Employee Performance at Muhammadiyah University of Makassar. This study aims to : ( 1) Knowing the influence of organizational commitment on employee performance, ( 2 ) To find out the effect of work stress on employee performance, ( 3 ) To find out the effect of motivation on employee performance at Muhammadiyah University of Makassar. This research was conducted from May to July 2017. The population of the research was all employees of Muhammadiyah University of Makassar. A sample of 70 respondents was selected proportionally. The data were analyzed using multiple regression. The results of the research showed that: ( 1 ) organizational commitment has a positive and significant effect value of employee performance , ( 2) work stress does not have a significant positive effect on employee performance , and ( 3) Motivation has a positive and significant influence on the performance of Muhammadiyah University employees.</p> 2026-06-30T00:00:00+00:00 Copyright (c) 2026 Journal JEKAMI https://pusdig.web.id/akuntansi/article/view/828 The Effect of Accounts Receivable Turnover and Inventory Turnover on Return on Assets at PT Multi Indocitra, Tbk. 2026-07-24T16:12:35+00:00 Muhammad Amir muh.amir934934@gmail.com Robertilde Diani Serin robertildedianiserin@gmail.com Megawhati Artinyany megawhatiartinyany@gmail.com A. Tendean atendean@gmail.com <p>Robertilde Diani Serin, 2024. Effect Of Accounts Receivable Turnover and Inventory On Return On Assets (ROA) at PT. Multi Indocitra, Tbk. Supervised by Andi Asad Rijal Nur and Muhamad Amir. The purpose of this study was to determine receivable turnover and inventory turnover on return on asset at PT. Multi Indocitra, Tbk 2019-2023. In this study, quantitative and qualitative data were combined. information from secondary sources. The t test, f test, correlation coefficient, coefficient of determination, descriptive quantitative, and multiple linear regression were the analytical techniques employed. Multiple linear regression Y is clearly = a + b1 X1 + b2 X2, the coefficient of determination (r^2) = 0,837 and the correlation coefficient (r) =0,914 then, the results of the t-test b1 tcount &lt;t bable and b2 tcount &lt; ttable and through the f test obtained the value of Fcount &lt;ftabl this the results of the f-count test conclude that simultaneously receivables turnover and inventory turnover have a not significant effect on return on asset. The results of the t-test of receivables turnover that partially receivables turnover has a positive but insignificant impact on return on assets. Inventory Turnover that partially inventory turnover has a positive and insignificant effect on return on assets at PT. Multi Indocitra, Tbk.</p> 2026-07-07T00:00:00+00:00 Copyright (c) 2026 Journal JEKAMI