Vol. 2 No. 3 (2026): September 2026

View Vol. 2 No. 3 (2026): September 2026

The Journal of Accounting and Finance is proud to present its Vol. 2 No. 3 (September 2026) issue, showcasing an increasingly vibrant and inclusive global academic collaboration. This edition features insightful contributions from authors representing 7 distinct institutions/affiliations across 2 countries: Indonesia, and Malaysia. This diverse geographical and institutional footprint—ranging from Indonesian institutions like Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia, Universitas Nahdatul Ulama Kalimantan Timur, Samarinda, Indonesia; Universitas Terbuka, Jakarta, Indonesia; Universitas Gadjah Mada, Yogyakarta; Sekolah Tinggi Agama Islam Ar-Rosyid, Surabaya, Indonesia; Universitas Indraprasta PGRI, Jakarta, Indonesia; Universiti Malaysia Sabah, Sabah, Malaysia. underscores the journal's commitment to fostering rich, cross-border scholarly dialogue in the fields of accounting and finance.


        

DOI: https://doi.org/10.65440/ajaf.v2i3
Published: 2026-09-30

Articles

  • The Effect of Tax Digitization on Revenue Collection Efficiency in Developing Countries

    Fatkhudin Muaziz
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Indah Yani
    Universitas Nahdatul Ulama Kalimantan Timur, Samarinda, Indonesia,
    147 - 158
    DOI: https://doi.org/10.65440/728psf56
    Abstract View: 7, PDF Download: 14

  • Optimizing Corporate Value: A Financial Analysis of Food and Beverage Companies

    Pratiwi Liberti
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    R Taufik Hidayat
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    159 - 170
    DOI: https://doi.org/10.65440/ajaf.v2i3.252
    Abstract View: 28, PDF Download: 17

  • Balancing Debt and Profitability: How Financial Drivers Shape Firm Value in the Indonesian Consumer Goods Sector

    Florence Nightingale
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Septian Afoan Gunawan
    Universitas Terbuka, Jakarta, Indonesia,
    171 - 184
    DOI: https://doi.org/10.65440/ajaf.v2i3.253
    Abstract View: 9, PDF Download: 11

  • Financial Performance Dynamics in the Capital-Intensive Raw Materials Sector: A Liquidity-Moderated Approach

    Muhammad Dzaki
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Nurul Hamidah
    Universitas Indraprasta PGRI, Jakarta, Indonesia,
    Junaina Jaidi
    Universiti Malaysia Sabah, Sabah, Malaysia,
    185 - 201
    DOI: https://doi.org/10.65440/ajaf.v2i3.262
    Abstract View: 23, PDF Download: 32

  • Building Trust in Crowdfunding: Evidence from Financial Transparency

    Siti Fatmawati
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Nadya Windy Putri
    Universitas Gadjah Mada, Yogyakarta, Indonesia,
    Rofika Febriani
    Sekolah Tinggi Agama Islam Ar-Rosyid, Surabaya, Indonesia,
    202 - 216
    DOI: https://doi.org/10.65440/ajaf.v2i3.257
    Abstract View: 26, PDF Download: 45