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

  • The Effect of Service Quality, Tax Sanctions, and Modernization of the Tax Administration System on Taxpayer Compliance

    Adissya Hawalia Husni
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Elprina Sarah Azahra
    Universitas Balikpapan, Balikpapan, Indonesia,
    Noor Jaesmine Maharani
    Sekolah Tinggi Ilmu Ekonomi Balikpapan, Balikpapan, Indonesia,
    104 - 115
    DOI: https://doi.org/10.65440/aasf.v1i2.77
    Abstract View: 67, PDF Download: 40

  • Influence of Awareness, regulation understanding, and Sanctions on PKB compliance Bekasi

    Putri Dwi Puji Lestari
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Egi Gumala Sari
    Universitas Bina Insani, Bekasi, Indonesia,
    82 - 103
    DOI: https://doi.org/10.65440/aasf.v1i2.123
    Abstract View: 41, PDF Download: 37

  • The Influence of Social Media Marketing, Service Quality, and Ease of Transactionson Purchase Decisions

    Putri Azijah Pasaribu
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Muhamad Prastyo Hadi
    Politeknik Negeri Jakarta, Depok, Indonesia,
    Theresia Putri Charabita
    Universitas Jember, Jember, Indonesia,
    115 - 128
    DOI: https://doi.org/10.65440/aasf.v1i2.84
    Abstract View: 47, PDF Download: 28

  • The Effect of Cultural Factors, Price, and Promotion on Purchasing Decisions

    Alberta Theresia Rene
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Florida Mini
    Universitas Yos Soedarso, Surabaya, Indonesia,
    Fransiska Irma Fardina
    Sekolah Tinggi Ilmu Ekonomi Yapan, Surabaya, Indonesia,
    129 - 141
    DOI: https://doi.org/10.65440/aasf.v1i2.88
    Abstract View: 27, PDF Download: 30

  • Predictive Analysis of VAT Revenue in 2025: The Effect of Macroeconomic Factors on VAT Revenue

    Nikson Sihotang
    Politeknik Keuangan Negara STAN, Tanggerang, Indonesia,
    Afifah Salsabila
    Politeknik Keuangan Negara STAN, Tanggerang, Indonesia,
    Farhan Nurcholis Putra
    Politeknik Keuangan Negara STAN, Tanggerang, Indonesia,
    Hajar Nurrahmah
    Politeknik Keuangan Negara STAN, Tanggerang, Indonesia,
    Vico Yandiansyah Nugraha
    Politeknik Keuangan Negara STAN, Tanggerang, Indonesia,
    142 - 166
    DOI: https://doi.org/10.65440/aasf.v1i2.113
    Abstract View: 58, PDF Download: 105