About the Journal
Accounting and Auditing Azzukhruf Journal (AAAJ) is a peer-reviewed academic journal that serves as a platform for the dissemination of high-quality research and innovative ideas in the fields of accounting, auditing, and related disciplines. Published regularly through an open-access system, AAAJ is committed to advancing the frontiers of knowledge by promoting intellectual rigor and fostering collaboration among researchers, academics, and practitioners worldwide.
The journal covers a wide range of topics, including but not limited to:
- Financial Accounting
- Managerial Accounting
- Auditing Practices and Standards
- Taxation Policies and Practices
- Corporate Governance
- Public Sector Accounting
- Ethics in Accounting and Auditing
- Digital Transformation in Accounting
- Sustainability Reporting and Integrated Reporting
- Risk Management and Internal Controls
Each submitted article undergoes a rigorous double-blind peer-review process to ensure that it meets the highest academic and ethical standards. With a focus on relevance, originality, and practical implications, the journal aims to bridge the gap between theory and practice, addressing the current and emerging challenges in accounting and auditing.
Accounting and Auditing Azzukhruf Journal welcomes contributions from a diverse community of authors, including academics, researchers, industry professionals, and policymakers. The journal aspires to foster a dynamic and inclusive space for scholarly exchange, where innovative ideas and evidence-based solutions can drive meaningful progress in the accounting and auditing fields.
We are committed to maintaining the journal as an open-access publication, ensuring that knowledge is freely available to readers and that authors’ works reach a global audience. AAAJ is published by the editorial team of Accounting and Auditing Azzukhruf Journal, in collaboration with leading scholars and reviewers from various academic institutions.
For further information, submission guidelines, and updates, please visit our website or contact us at
Address : Jln. Perintis Kemerdekaan No 154 LK III. Kota Padangsidimpuan. Sumatera Utara
E-Mail : azzukhrufcendikia.ojs@gmail.com
WhatsApp : 083899449399
Mission Statement:
To advance the development of accounting and auditing knowledge by providing a scholarly platform for rigorous research, critical analysis, and interdisciplinary dialogue.
Vision:
To become a leading journal in accounting and auditing that influences both academic and professional practices globally.
We warmly invite you to join us in building a vibrant academic community by submitting your research and engaging with the publications in Accounting and Auditing Azzukhruf Journal.
Journal Title | : Accounting and Audting Azzukhruf Journal |
Initials | : AAAJ |
Frequency | : Januari, April, Juli, Oktober |
E-ISSN | : |
Chief Editor | : Dr. Yusuf Faisal., SE.I., M.Ak., M.E |
DOI Prefix | : |
Publisher | : Yayasan Az Zukhruf Cendikia |
Accreditation | : Non Sinta |
Current Issue
Preface
Assalamu’alaikum warahmatullahi wabarakatuh,
All praise and gratitude are due to Allah SWT for His blessings, grace, and guidance, enabling Azzukhruf Journal to publish Volume 1, Issue 2 of 2025, for the November 2024 - January 2025 edition. The publication of this issue is a testament to our commitment to delivering high-quality scholarly contributions in the field of accounting and auditing while providing a valuable academic forum for academics, practitioners, and policymakers alike.
In this issue, we are proud to present articles resulting from the research of authors affiliated with six esteemed universities in Indonesia. Their participation reflects the importance of inter-university collaboration in advancing knowledge in the fields of accounting and auditing. The contributing universities in this edition include:
- Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia
- Universitas Bina Sarana Informatika, Bekasi, Indonesia
- Universitas Nusa Cendana, Kupang, Indonesia
- Universitas Islam Negeri Syarif Hidayatullah, Jakarta, Indonesia
- Universitas Pelita Bangsa, Indonesia
- Universitas Terbuka, Banten, Indonesia
We sincerely appreciate the effort and dedication of the authors in producing articles that not only provide new insights but also carry practical relevance applicable to real-world scenarios. We would also like to extend our gratitude to the reviewers for their constructive feedback and contributions in ensuring the quality of each published article.
We hope that this issue will bring great benefits and serve as a valuable reference for readers. May the works published in this journal inspire further research in the future and contribute significantly to the development of accounting and auditing, particularly in Indonesia.
Finally, we express our heartfelt thanks to everyone who contributed to the publication of this issue. May Azzukhruf Journal continue to be a relevant and credible platform for disseminating scientific research.
Wassalamu’alaikum warahmatullahi wabarakatuh,
January 2025
Editorial Board of Azzukhruf Journal
Articles
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The Effect Of Information Asymmetry And Internal Control On Accounting Fraud With Integrity As A Moderating Variable
Abstract View: 17, PDF Download: 8 -
The Effect Of Auditor Experience And Professional Skepticism On Fraud Detection With Workload As A Moderating Variable
Abstract View: 33, PDF Download: 11 -
Examining The Impact of Religiosity and Competence on Accounting Fraud:The Moderating Role of Pressure in Government Sectors
Abstract View: 4, PDF Download: 6 -
The Effect of Obedience Pressure and Auditor Competence on Audit Judgment with Task Complexity as a Moderating Variable
Abstract View: 12, PDF Download: 13 -
The Effect Of Auditor Experience And Audit Fees On Fraud Detection With Professional Skepticism As A Moderating Variable
Abstract View: 2, PDF Download: 8