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

View Vol. 1 No. 3 (2025): September 2025

We express our gratitude to God for His blessings and mercy, enabling the timely publication of Volume 1, Number 3, September 2025, of the Journal of Accounting and Finance (JAF). This edition marks our continued commitment to facilitating quality scholarly publications in the fields of accounting, taxation, and finance.

In this edition, the Journal of Accounting and Finance presents five in-depth research articles relevant to the dynamics of contemporary issues. The main focus of this publication covers two major pillars: Tax Compliance and Sustainable Accounting (Green Accounting), as well as corporate governance.

We are very proud to see the cross-institutional collaboration forged in this edition, involving researchers from the Tri Bhakti College of Economics (STIE), Mulia Pratama College of Economics (STIE), Digital Technology University, Logistics and International Business University, Muhammadiyah Business Institute, and Indraprasta PGRI University. The diversity of these institutions enriches the scholarly discourse we present.

We extend our deepest gratitude to the authors for their thoughtful contributions, as well as to the reviewers who have worked diligently to ensure the scientific quality of each manuscript through a double-blind review process.

Finally, we hope the articles in this edition will provide valuable references for academics, practitioners, and policymakers in the fields of accounting and finance. Happy reading.

Best regards,

Journal of Accounting and Finance Editorial Board

Published: 2025-09-30

Articles

  • The Influence of Fiscus Services and Tax Bleaching on Taxpayers Compliance with Tax Socialization as a Moderating Variable

    Hanifah
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Angelina Patricia
    Sekolah Tinggi Ilmu Ekonomi Mulia Pratama, Bekasi, Indonesia,
    Khoirun Nuranisa Safitri
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    141 - 151
    DOI: https://doi.org/10.65440/gnh1wr43
    Abstract View: 9, PDF Download: 6

  • The Influence of Tax Socialization and Tax Audits on Taxpayer Compliance with Tax Volunteers as a Moderation Variable

    Afriza Maharani
    Universitas Teknologi Digital, Bandung, Indonesia,
    Novelita
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    152 - 161
    DOI: https://doi.org/10.65440/0xnf5225
    Abstract View: 3, PDF Download: 2

  • The Effect Of Green Accounting, Environmental Costs, Profitability, and Leverage On Firm Value

    Triska Oktaviani
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Satria Yudha Bagaskara
    Universitas Logistik dan Bisnis Internasional, Bandung, Indonesia,
    162 - 178
    DOI: https://doi.org/10.65440/hzpwn777
    Abstract View: 18, PDF Download: 21

  • The Effect of Corporate Social Responsibility Disclosure, Good Corporate Governance, Intellectual Capital, and Company Size on Company Financial Performance

    Novi Rahmadiah
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Hafizh Fadhlurrahman
    Institut Bisnis Muhammadiyah, Bekasi, Indonesia,
    179 - 196
    DOI: https://doi.org/10.65440/456zwy25
    Abstract View: 9, PDF Download: 7

  • The Effect Of Green Accounting, Profitability, And Environmental Performance On Sustainable Development Goals

    Muhammad Dzaki
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Nurul Hamidah
    Universitas Indraprasta PGRI, Jakarta, Indonesia,
    197 - 213
    DOI: https://doi.org/10.65440/0tw0cc51
    Abstract View: 9, PDF Download: 6