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

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

All praise and gratitude we extend to God Almighty, for it is by His grace that the Journal of Accounting and Finance returns with Volume 1, Issue 2, May 2025. This edition features a selection of recent research that contributes to the advancement of accounting and finance knowledge, particularly in areas related to governance, ethics, information systems, and the quality of financial reporting.

This issue presents four insightful articles exploring key topics such as individual morality, human resource competencies, organizational culture, accounting information systems, Islamic work ethics, and Islamic corporate governance. Each paper offers a fresh empirical perspective and meaningful contributions to our understanding of how internal and external factors influence the integrity and transparency of financial reporting.

We extend our sincere appreciation to the authors for their valuable academic contributions, as well as to the peer reviewers for their rigorous and constructive feedback in upholding the journal’s quality standards. We hope that the articles presented here will serve as a useful reference for academics, practitioners, researchers, and policymakers in the field of accounting and finance.

Finally, we invite our readers to continue following future editions of this journal and to actively participate by contributing their critical insights and high-quality research.

Happy reading.

Editorial Board
Journal of Accounting and Finance

Published: 2025-05-31

Articles

  • The Effect Of Individual Morality, Good Corporate Governance On Accounting Fraud With Moderation Of Organizational Culture

    Rahma Oktavianingsih
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Wira Satya Pradhana
    Universitas Gunadarma, Depok, Indonesia,
    77 - 86
    DOI: https://doi.org/10.65440/q41y3114
    Abstract View: 82, PDF Download: 88
  • The Effect of Human Resource Competencies and Accounting Information Systems on The Quality of Financial Reporting with Good Corporate Governance as A Moderating Variable

    Alvany Alifia
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Risma Amelia
    Universitas Singaperbangsa Karawang, Karawang, Indonesia,
    87 - 99
    DOI: https://doi.org/10.65440/79g32552
    Abstract View: 69, PDF Download: 113
  • The Efect of Fraud Prevention and Organizational Culture On The Quality Of Financial Reporting with Accounting Information Systems As Moderating Variables

    Klarisa Cici Klarosa Samosir
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Valentina Agnes Stevani Pasaribu
    Politeknik Pariwisata NHI, Bandung, Indonesia,
    100 - 110
    DOI: https://doi.org/10.65440/f5t5ky39
    Abstract View: 92, PDF Download: 68
  • The Effect Of Islamic Work Ethic and Islam Corporate Governance On Financial Reporting Quality with Fraud Prevention as Moderating Variable

    Andien Maulana Zahra
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Egi Gumala Sari
    Universitas Telkom, Surabaya, Indonesia,
    Rofiqotul Musyarofah
    Universitas Negeri Malang, Malang, Indonesia,
    111 - 130
    DOI: https://doi.org/10.65440/gg82rf90
    Abstract View: 79, PDF Download: 68
  • The Influence of Taxpayer Awareness on Motor Vehicle Taxpayer Compliance

    Putri Dwi Puji Lestari
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Salwa Kamilia Balqis
    Universitas Trisakti, Jakarta, Indonesia,
    Indi Widianingsih
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    131 - 140
    DOI: https://doi.org/10.65440/h90pvy97
    Abstract View: 11, PDF Download: 2