https://ejournal.stiesia.ac.id/jiaku <p><strong>Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu)</strong>, <span class="_aupe copyable-text xkrh14z"> </span>with registered number online ISSN <a title="eISSN" href="https://portal.issn.org/resource/ISSN/2963-671X" target="_blank" rel="noopener">2963-671X</a> <span class="_aupe copyable-text xkrh14z">Accredited with <a title="SK Akreditasi Sinta 4 Jiaku" href="https://drive.google.com/file/d/1GxWCfa_cT-j_dWNsup70p2x3owhTGLuO/view?usp=sharing" target="_blank" rel="noopener">No. 156/C/C3/KPT/2026 </a></span>is open access, peer-reviewed journal whose objective is to publish original research papers related to the <strong>Indonesian accounting dan finance issues</strong>. JIAKu is also dedicated to disseminating the published articles freely for international academicians, researchers, practitioners, regulators, dan public societies. <strong>Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu)</strong> is published by the Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya which was first published in April 2022. JIAKu published four times a year, in January, April, July and October. Articles published in JIAKu can be in the form of research articles or conceptual articles (non research).</p> <p><strong>Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu)</strong> invites manuscripts in the various topics include, but not limited to, functional areas of financial accounting, public sector accounting, management accounting, sharia accounting, forensic accounting, behavioral accounting, environmental accounting, tax accounting, social responsibility accounting, accounting for education, financial auditing, and accounting information system.</p> Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya en-US Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) 2963-671X https://ejournal.stiesia.ac.id/jiaku/article/view/7619 <p><em>The development of digital payment technology encourages students to make transactions more practically, but this convenience is not always accompanied by adequate financial management skills. This study aims to analyze the influence of digital payment and financial literacy on the financial management behavior of students in the Management Study Program at UIN Maulana Malik Ibrahim Malang class of 2022.The study employs a descriptive quantitative approach using purposive sampling, involving 72 respondents who actively use digital payments. Data analysis includes validity and reliability tests, classical assumption tests, and multiple linear regression. The results show that digital payments do not have a significant effect on financial management behavior (sig. 0.381 &gt; 0.05), while financial literacy has a positive and significant effect (sig. &lt; 0.001). The coefficient of determination (R²) value of 0.554 indicates that the two independent variables are able to explain 55.4% of the variation in students' financial management behavior. These findings confirm that even though the use of digital payment services is quite widespread, healthy financial behavior is more influenced by an individual's level of financial understanding. Therefore, improving financial literacy is a crucial aspect in encouraging wiser financial management behavior amid the increasing ease of access to digital payment services.</em></p> Muhammad Khanif Mustafid Maretha Ika Prajawati Copyright (c) 2026 Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) 2026-05-18 2026-05-18 5 2 95 105 10.24034/jiaku.v5i2.7619 https://ejournal.stiesia.ac.id/jiaku/article/view/7601 <p><em>One of the factors that influence the success of a company's operations is assets. The larger the company grows, the more assets are needed for its smooth operations. Fixed assets must be managed to maximize operational benefits and ensure investment funds are in accordance with regulations. This study aims to review and analyze the application of fixed asset accounting at PT. Filtrona Manufacturing Indonesia by referring to the provisions of PSAK No. 16. One of the problems that still often occurs is that the measurement and disclosure of assets are not in accordance with PSAK No. 16. This study applies a qualitative approach with a descriptive method to obtain a more comprehensive understanding of the actual condition of the accounting system in the object studied. The main data is primary data obtained through interviews and direct observation in the company environment. Interview subjects were selected using a purposive technique to ensure the data obtained are relevant and significant. The research findings indicate that the accounting treatment of fixed assets at PT. Filtrona Manufacturing Indonesia is in accordance with the provisions stipulated in PSAK No. 16.</em></p> Marsha Adelia Yolina Nurika Restuningdiah Diantoro Tanner Kusuma Than Copyright (c) 2026 Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) 2026-06-18 2026-06-18 5 2 106 112 10.24034/jiaku.v5i2.7601