https://ejournal.unib.ac.id/JurnalAkuntansi <p><strong>Jurnal Akuntansi</strong> is published by UNIB Press and collaborated with the Department of Accounting, Faculty of Economics and Business, University of Bengkulu. This journal contains are accounting research that includes Financial Accounting, Public Sector Accounting, Management Accounting, Economy, Islamic Financial Accounting and Management, Auditing, Corporate Governance, Ethics and Professionalism, Corporate Finance, Accounting Education, Taxation, Capital Market, Banking and contemporary issue about accounting. The Accounting Journal obtains an E-ISSN online (<a href="http://u.lipi.go.id/1354255101">2303-0364</a>) and prints ISSN number (<a href="http://u.lipi.go.id/1354004485">2303-0356</a>) on November 30, 2012.</p> UNIB Press en-US Jurnal Akuntansi 2303-0356 <div><p>Author retains the copyright and grants the journal the right of first publication of the work simultaneously licensed under the Creative Commons Attribution-ShareAlike 4.0 License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal</p><p>Author is able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book) with the acknowledgement of its initial publication in this journal.</p><p>Author is permitted and encouraged to post his/her work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of the published work (See The Effect of Open Access).</p><p> Creative Commons Attribution-ShareAlike (CC BY-SA)</p></div><p><a href="http://creativecommons.org/licenses/by-sa/4.0/" rel="license"><img src="https://i.creativecommons.org/l/by-sa/4.0/88x31.png" alt="Creative Commons License" /></a></p><p>Jurnal Akuntansi is licensed under a <a href="http://creativecommons.org/licenses/by-sa/4.0/" rel="license">Creative Commons Attribution-ShareAlike 4.0 International License</a>.</p><p> </p> https://ejournal.unib.ac.id/JurnalAkuntansi/article/view/43106 <p><em>This study investigates the relationship between Environmental, Social, and Governance (ESG) disclosure and stock price performance among publicly listed companies in [Indonesia/your specific context]. Using panel data regression analysis on firms’ ESG reports and daily stock prices over the period [insert years, e.g., 2020–2023], this research examines whether higher transparency in ESG practices leads to improved investor confidence and, consequently, higher stock valuations.The results indicate that firms with more comprehensive ESG disclosures experience a statistically significant positive effect on stock prices, suggesting that investors reward companies perceived as more sustainable and socially responsible. Moreover, the analysis shows that the environmental and governance dimensions of ESG disclosure have a stronger impact on stock price movements compared to the social dimension.These findings highlight the importance of ESG transparency as a strategic tool for companies seeking to enhance market value and attract long-term investors. This study contributes to the growing literature on sustainable finance by providing empirical evidence from [Indonesia/your specific context] and underscores the need for regulators to strengthen ESG reporting standards.</em></p> rafika apik Reny Aziatul Pebriani Copyright (c) 2026 rafika apik, Reny Aziatul Pebriani https://creativecommons.org/licenses/by-sa/4.0 2025-10-31 2025-10-31 15 3 187 195 10.33369/jakuntansi.15.3.187-195 https://ejournal.unib.ac.id/JurnalAkuntansi/article/view/43250 <p><em>This study investigates the influence of human resource competence, the utilization of accounting information systems, and the implementation of SAK EMKM on the qualitative characteristics of financial statements among micro, small, and medium enterprises (MSMEs) in Bantul Regency, Indonesia. A quantitative approach was adopted, utilizing primary data collected from 120 MSME owners and operators through an online questionnaire distributed via Google Forms. Respondents were selected using purposive sampling. The data were analyzed using descriptive statistics, validity and reliability testing, and multiple linear regression analysis with the aid of SPSS version 25. The results reveal that human resource competence, accounting information systems, and the implementation of SAK EMKM significantly and positively impact the qualitative characteristics of MSME financial statements. These findings emphasize the critical role of improving human resource capabilities, leveraging accounting information systems, and applying relevant financial reporting standards to enhance the quality of financial reporting in the MSME sector.</em></p> Lulu Amalia Nusron Clara Annisa Hendrawati Putri Dekeng Setyo Budiarto Copyright (c) 2026 Lulu Amalia Nusron, Clara Annisa Hendrawati Putri, Dekeng Setyo Budiarto https://creativecommons.org/licenses/by-sa/4.0 2025-12-31 2025-12-31 15 3 197 206 10.33369/jakuntansi.15.3.197-206 https://ejournal.unib.ac.id/JurnalAkuntansi/article/view/47855 <p>This study aims to analyze the influence of the Quality of Accounting Information Systems (KSIA) and Non-Financial Information (INK) on Financial Performance (KK) and Non-Financial Performance (KNK) in Small and Medium Enterprises (SMEs) in Bengkulu Province. The research approach used quantitative methods with the help of WarpPLS 7.0 software, and data was obtained from 45 SMEs that have implemented accounting information systems in their operational activities. The results of the study show that the quality of accounting information systems has a positive and significant effect on the financial and non-financial performance of SMEs. Non-financial information has a significant positive effect on the financial performance of SMEs, but the effect on non-financial performance is positive but not significant. Non-financial performance does not have a significant effect on the financial performance of SMEs. These findings affirm the importance of improving the quality of accounting information systems and the use of non-financial information to support the sustainable performance of SMEs.</p> Elsyavera Arystin sriwidharmanely sriwidharmanely Nila Aprilla Copyright (c) 2026 Elsyavera Arystin, sriwidharmanely sriwidharmanely, Nila Aprilla https://creativecommons.org/licenses/by-sa/4.0 2025-12-31 2025-12-31 15 3 207 214 10.33369/jakuntansi.15.3.207-214