Vol. 1 No. 2 (2025): Edition : November 2024 - January 2025

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:

1. Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia
2. Universitas Bina Sarana Informatika, Bekasi, Indonesia
3. Universitas Nusa Cendana, Kupang, Indonesia
4. Universitas Islam Negeri Syarif Hidayatullah, Jakarta, Indonesia
5. Universitas Pelita Bangsa, Indonesia
6. 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