Vol. 2 No. 1 (2026): January 2026

View Vol. 2 No. 1 (2026): January 2026

We proudly present the January 2026 edition of the Journal of Accounting and Finance, Volume 2, Number 1. This edition marks an important step in our commitment to continue exploring the dynamics of accounting and finance, particularly in responding to global issues such as sustainability, emissions transparency, and corporate value in the Islamic capital market. This edition involves seven higher education institutions across the Greater Jakarta area, demonstrating cross-campus research synergy. These include: Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi; Politeknik Negeri Jakarta (PNJ), Depok; Institut Bisnis dan Informatika Kwik Kian Gie, Jakarta; Universitas Bina Insani, Bekasi; Universitas Terbuka, Jakarta; and Universitas Indraprasta PGRI (UNINDRA), Jakarta. We extend our deepest gratitude to the authors for their thoughtful contributions, as well as to the reviewers who ensure the scientific quality of each published article. We hope the articles in this edition will serve as a useful reference for academics, practitioners, and policymakers.

Published: 2026-01-30

Articles

  • The Impact of Institutional Ownership and Public Ownership on Disclosure Of Carbon Emissions in Indonesia's Financial Sector

    Putri Azijah Pasaribu
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Muhamad Prastyo Hadi
    Politeknik Negeri Jakarta, Depok, Indonesia,
    1 - 14
    DOI: https://doi.org/10.65440/7x200w30
    Abstract View: 5, PDF (English) Download: 4

  • The Effect of Green Intellectual Capital and Carbon Performance on Carbon Emission Disclosure

    Enjelly Widarta
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Selvy Metta Pratama
    Institut Bisnis dan Informatika Kwik Kian Gie, Jakarta, Indonesia,
    15 - 26
    DOI: https://doi.org/10.65440/5dzh8w96
    Abstract View: 3, PDF (English) Download: 6

  • The Effect of Profitability and Growth Opportunity on FirmValue in Companies Listed in the Jakarta Islamic Index (JII)

    Nurul Alfiaturrohmah
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Egi Gumala Sari
    Universitas Bina Insani, Bekasi, Indonesia,
    Bunga Ayu Syallsabilah
    Universitas Terbuka, Jakarta, Indonesia,
    27 - 38
    DOI: https://doi.org/10.65440/hbz4rw95
    Abstract View: 13, PDF (English) Download: 7

  • The Effect of Green Accounting And Sustainability Reports On Financial Performance In The Industrial Sector Listed on The IDX In 2022-2024

    Haela Lulu Fathonah
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Rifki Alfariz Shidiq
    Universitas Indraprasta PGRI, Jakarta Timur, Indonesia,
    39 - 53
    DOI: https://doi.org/10.65440/gqf9pt46
    Abstract View: 6, PDF (English) Download: 8

  • The Effect of Leverage and Company Size on Sustainable Development Goals

    Rizky Putri Cahyani
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Ai Suci Yanti
    Universitas Terbuka, Jakarta, Indonesia,
    54 - 63
    DOI: https://doi.org/10.65440/nj0env94
    Abstract View: 7, PDF (English) Download: 3