Vol. 1 No. 2 (2025): Agust 2025

View Vol. 1 No. 2 (2025): Agust 2025

It is with great pleasure and gratitude that we present to our readers the second issue of the Journal of Applied Accounting and Sustainable Finance (JAAF), Volume 1 Number 2, published in August 2025. The publication of this journal is the result of our sustained commitment and hard work in advancing scholarly discourse in the fields of applied accounting and sustainable finance.

This edition would not have been possible without the outstanding collaboration and support from various esteemed institutions. Therefore, we would like to express our highest appreciation to our partners:

  • Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia

  • Universitas Balikpapan, Balikpapan, Indonesia

  • Sekolah Tinggi Ilmu Ekonomi Balikpapan, Balikpapan, Indonesia

  • Universitas Bina Insani, Bekasi, Indonesia

  • Politeknik Negeri Jakarta, Depok, Indonesia

  • Universitas Jember, Jember, Indonesia

  • Universitas Yos Soedarso, Surabaya, Indonesia

  • Sekolah Tinggi Ilmu Ekonomi Yapan, Surabaya, Indonesia

  • Politeknik Keuangan Negara STAN, Tangerang, Indonesia

The synergy among these institutions serves as a primary pillar in enriching the body of knowledge and ensuring the quality of the research presented.

In this issue, we feature a collection of research articles and theoretical reviews relevant to the latest developments in the field. The authors have explored a range of compelling topics, from the implementation of new accounting standards and innovations in financial technology (fintech) to the analysis of the impact of business practices on sustainability. Each manuscript has undergone a rigorous peer-review process to guarantee its original contribution and significance for both academics and practitioners.

We hope that the collection of articles in this edition will serve as a source of inspiration, a valuable reference, and a catalyst for deeper discussions within the scientific community. May JAAF continue to be a platform for researchers to disseminate innovative ideas that can address contemporary challenges.

Happy reading.

The Editorial Board

Journal of Applied Accounting and Sustainable Finance

Published: 2025-10-03

Articles