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. 1 (2025): JANUARY 2025
View Vol. 13 No. 1 (2025): JANUARY 2025
Published: 2025-01-05

Articles

  • Fintech User Satisfaction as an Intermediary: Analysis of The Influence of Financial Literacy, Ease of Use, and Trust on User Loyalty in MSMEs

    Garin Pratiwi Solihati, Sri Anah, Wahyu Anggraini
    1-17
    DOI: https://doi.org/10.32497/keunis.v13i1.6120

  • Audit Quality: Fees, Tenure, and The Role of Firm Size Moderation

    Adelia Rahma Shabira, Richo Diana Aviyanti, Moawiah Alghizzawi
    18-29
    DOI: https://doi.org/10.32497/keunis.v13i1.6056

  • Innovation's Mediating Contribution To The Relationship Between Financial Flexibility And Sustainability Performance

    Sari Rahmadhani, Mirna Dyah Praptitorini, Siti Shobandiyah, Nazil Rizki Laila
    30-43
    DOI: https://doi.org/10.32497/keunis.v13i1.6111

  • Sales Growth, Profitability, Inventory Intensity and Capital Structure on Tax Aggressiveness in Energy Sector in Indonesia

    Wiwit Irawati, Lisna Kurniasih, Harry Barli
    44-54
    DOI: https://doi.org/10.32497/keunis.v13i1.5790

  • Analysis of The Quality of Financial Statements: a Case Study of Rutong Village in 2019-2023

    Ardiansyah Ardiansyah, Barus Umarella, M. Rizkoni Salis
    55-77
    DOI: https://doi.org/10.32497/keunis.v13i1.6104

  • Spiritual Values and Accounting Practices of Christian Charity Organizations: What is their Role and Meaning?

    Ricky Yunisar Setiawan, Rafles Ginting, Rissa Anandita, Anton Robiansyah, Windy Jatmika
    78-87
    DOI: https://doi.org/10.32497/keunis.v13i1.6139

  • Urgency of Field of Accounting in The Era of Artificial Intelligence

    Sudarman Sudarman
    88-98
    DOI: https://doi.org/10.32497/keunis.v13i1.6173

  • Distributional Effect of Sharia Pawn Products on The Increase of Pawnshop Company Assets and Economic Growth of Jawa Barat

    Iwan Permana, Popon Srisusilawati, Irma Yulita Silviany
    99-106
    DOI: https://doi.org/10.32497/keunis.v13i1.6128
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