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

					View 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)

Published: 2025-12-28

Articles

  • The Effect Of Green Accounting, Corporate Social Responsibility, Profitability And Investment Decisions On Firm Value

    Siska Alawiyah
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    167 - 185
    DOI: https://doi.org/10.65440/aasf.v1i3.133
    Abstract View: 26, PDF Download: 37
  • The Influence Of Sustainability Report Disclosure, Firm Size, And Green Accounting On Return on Assets Of Companies In Basic Materials Sector In 2020-2024

    Muhammad Yudhistira
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Soegiharto Soegiharto
    Sekolah Tinggi Ilmu Ekonomi YKPN, Yogyakarta, Indonesia,
    186 - 203
    DOI: https://doi.org/10.65440/aasf.v1i3.131
    Abstract View: 85, PDF Download: 50
  • Emission Transparency and Funding Strategy: Implications for Firm Value

    Jihan Maharani
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Nandita Ayuni Safitri
    Politeknik Negri Lampung, Lampung, Indonesia,
    204 - 212
    DOI: https://doi.org/10.65440/aasf.v1i3.129
    Abstract View: 30, PDF Download: 21
  • Determinants of Firm Value: Evidence from Carbon Emission Disclosure, Green Innovation, and Cash Holding

    Mutiara Ilmiana Nur Isfani
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Ahmad Zakia Garda Pratama
    Universitas Sultan Ageng Tirtayasa, Serang, Indonesia,
    213 - 225
    DOI: https://doi.org/10.65440/aasf.v1i3.126
    Abstract View: 42, PDF Download: 45
  • Effectiveness of Managerial Ownership in Moderating the Impact of Green Accounting and Green Intellectual Capital on Financial Performance

    Sri Nuraini Rahmawati
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    227 - 243
    DOI: https://doi.org/10.65440/aasf.v1i3.137
    Abstract View: 35, PDF Download: 39