Journal of Applied Accounting and Sustainable Finance

About the Journal

Journal of Applied Accounting and Sustainable Finance is a peer-reviewed academic journal that publishes high-quality research in the fields of accounting, finance, and sustainability. The journal focuses on the application of accounting and financial principles to support sustainable business practices, corporate responsibility, environmental, social, and governance (ESG) reporting, as well as ethical financial decision-making.

It welcomes original research articles, conceptual papers, case studies, and literature reviews that contribute to the development of applied accounting and sustainable finance, particularly in emerging and developing markets. The journal is published three times a year—in April, August, and December.

Topics covered include but are not limited to:

Sustainable financial reporting and assurance
Integrated reporting and ESG disclosure
Green finance and responsible investment
Corporate governance and accountability
Management accounting for sustainability
Financial performance and sustainability alignment
Ethical accounting practices and regulatory frameworks

For more information, submissions, or inquiries, please visit our website or contact us.

Journal Title	: Journal of Applied Accounting and Sustainable Finance
Initials	: AASF
Frequency	: April, August, and December
E-ISSN	: 3090-6326
Chief Editor	: Dr. Yusuf Faisal
DOI Prefix	: 10.65440
Publisher	: Yayasan Az Zukhruf Cendikia
Whatsapp Me	: +62 856 11 17124
Accreditation	: Non Sinta

Current Issue

Vol. 1 No. 3 (2025): December 2025

Welcome to the closing 2025 issue of the Journal of Applied Accounting and Sustainable Finance (JAASF). We proudly present Volume 1, Number 3, reflecting our continued dedication to bridging accounting theory with the pressing demands of sustainable finance practices.

As 2025 draws to a close, the global accounting landscape continues to transform toward greater transparency in environmental, social, and governance (ESG) reporting. This edition presents rich perspectives through collaborative thinking from leading higher education institutions in Indonesia.

We would like to extend our deepest appreciation to the researchers who have contributed to this edition. The selected articles are the result of intellectual collaborations between academics from:

Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi; Sekolah Tinggi Ilmu Ekonomi YKPN, Yogyakarta; Lampung State Polytechnic; Sultan Ageng Tirtayasa University (UNTIRTA), Serang.

The diversity of authors' institutions in this edition underscores JAASF's commitment to being an inclusive national platform for scientific exchange. Finally, we would like to thank the editorial board, reviewers, and support staff who ensure each manuscript undergoes a rigorous peer review process to maintain the quality of the scientific literature.

We hope the articles in this edition provide inspiration and a tangible contribution to the development of accounting and sustainable finance in Indonesia.

Happy reading.

Editor-in-Chief, Journal of Applied Accounting and Sustainable Finance (JAASF)

DOI: https://doi.org/10.65440/aasf.v1i3

Published: 2025-12-28