About the Journal

KEUNIS, with registered number ISSN 2302-9315 (Print) and ISSN 2714-7274 (Online) is a multidisciplinary scientific journal published by Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang. KEUNIS provides a specialized forum for the publication of research in the areas:

Finance
Accounting and Financial Reporting; Alternative Investments; Asset Pricing; Behavioral Finance; Corporate Finance; Corporate Governance and Ethics; Derivative Pricing and Hedging; Empirical Finance; Financial Accounting; Financial Applications of Decision Theory or Game Theory; Financial Applications of Simulation or Numerical Methods; Financial Economics; Financial Engineering; Financial Forecasting; Financial Risk Management and Analysis; Financial Technology; International Finance; Portfolio Optimization and Trading; Real Estate Finance; Regulation of Financial Markets and Institutions; Rural Finance; Stochastic Models for Asset and Instrument Prices; Systemic Risk; Taxation.
Banking
Banking Efficiency; Banking Regulation; Bank Solvency and Capital Structure; Bank Management; Bank Fund Management, Central Banking; Conventional versus Non-Conventional Banking; Credit Rating; CSR of Bank; Financial Stability; E-Banking; Foreign Exchange Management, Investment Banking; International Banking; Internet Banking; Islamic Banking; Liquidity Management; Merchant Banking; Mobile Banking; Monetary and Fiscal Policy Decision-Making; Online Banking; Offshore Banking; Retail Banking; SMEs Banking

with placing primary emphasis on the highest quality analytical, empirical, and clinical contributions in the significant areas. This journal published twice a year (January and July). The  KEUNIS  of Politeknik Negeri Semarang was published in English. It is expected that the authors submit the paper in English.

Announcements

Current Issue

Vol. 13 No. 2 (2025): JULY 2025
View Vol. 13 No. 2 (2025): JULY 2025
Published: 2025-07-01

Articles

  • Factors Affecting The Level Of Financial Inclusion: A Comparative Study Of Tanzania, Kenya And Uganda

    Moshi James Derefa, Janeth Patrick Swai, Magwana Ibrahim Ngollo
    107-120
    DOI: https://doi.org/10.32497/keunis.v13i2.6284

  • Do Corporate Governance, Sustainability Reporting, and Gender Diversity Have a Financial Performance Impact? Evidence Indonesia and Malaysia Bank

    Aris Sanulika, Wahyu Nurul Hidayati
    121-134
    DOI: https://doi.org/10.32497/keunis.v13i2.6319

  • Does Managerial Ability Reduce Firms Cost of Debt? The Mediating Role of Earnings Quality and The Moderating Effect of Independent Commissioners

    Nurul Yuliana, Anies Lastiati
    135-145
    DOI: https://doi.org/10.32497/keunis.v13i2.6306

  • Determinants of ESG Disclosure in ASEAN-5 Countries: A Legitimacy and Institutional Theory Approach

    Maria Putri Kallisia, Hasan Mukhibad, Wanamina Bostan Ali
    146-160
    DOI: https://doi.org/10.32497/keunis.v13i2.6392

  • How Does Financial Inclusion Mediate the Impact of Fintech Usage on Consumer Behavior?

    Nurmila Dewi, Rasyidusman Hannamara Furqan
    161-175
    DOI: https://doi.org/10.32497/keunis.v13i2.6423

  • Moderating Role of Community Participation in the Relationship between Organizational Commitment, Good Corporate Governance, and Apparatus Performance

    Supami Wahyu Setiyowati; Susmita Dian Indiraswari
    176-187
    DOI: https://doi.org/10.32497/keunis.v13i2.6432
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