Vol. 1 No. 1 (2025): JANUARY 2025

View Vol. 1 No. 1 (2025): JANUARY 2025

Assalamu’alaikum warahmatullahi wabarakatuh,

All praise be to Allah SWT who always gives His mercy and grace so that this first  Journal of Accounting and Finance can be published properly. May peace and blessings always be upon the Prophet Muhammad SAW, his family, and his companions.

With deep gratitude, we present Vol. 1, No. 1 January 2025 as the first step in presenting the results of research and scientific studies in the field of accounting and finance. This journal is expected to be a forum to enrich academic literature and support the development of research-based science and best practices in this field.

This first edition contains various articles discussing strategic, innovative, and relevant topics, ranging from management accounting, auditing, taxation, to Islamic finance. We believe that the contributions of the authors and researchers who have shared their scientific works will provide great benefits to the academic world and practitioners.

We would also like to thank the entire editorial team, reviewers, authors, and all parties who have supported the process of publishing this journal. Without their hard work and dedication, this journal would not have been possible.

Finally, we invite academics, practitioners, and students to continue to contribute their best works in the following editions. Hopefully this journal can be a source of inspiration and reference for the development of science in the fields of accounting and finance.

Wassalamu’alaikum warahmatullahi wabarakatuh.

Dr. Yusuf Faisal
Azzukhruf: Journal of Accounting and Finance

Published: 2025-01-31

Articles

  • The Effect Of Profitability, Managerial Ownership, Leverage, and Firm Size On Income Smoothing

    Melania Lestari
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti,
    Soegiharto
    Sekolah Tinggi Ilmu Ekonomi YKPN,
    1 - 17
    DOI: https://doi.org/10.65440/30bkt665
    Abstract View: 185, PDF Download: 85

  • The Effect Of Firm Size, Managerial Ownership, Capital Structur, and Dividend Policy On Financial Perfomance

    Hana Ria Simamora
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti,
    R Taufik Hidayat
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti,
    18 - 35
    DOI: https://doi.org/10.65440/6g4jwp18
    Abstract View: 212, PDF Download: 118

  • The Effect of Return on Equity and Dividend Payout Ratio On Price Earnings Ratio in Food and Beverage Sub-Sector Companies Listed On The Indonesian Stock Exchange In 2017-2022

    Nicholla Elta
    STIE Tri Bhakti,
    36 - 47
    DOI: https://doi.org/10.65440/j2sq7c93
    Abstract View: 186, PDF Download: 75

  • The Effect Of Institutional Ownership, Leverage, Company Size And Tax Planning On The Cost Of Debt In The Financial Sector

    Tanzila Elvira
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti,
    Keri Boru Hotang
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti,
    48 - 60
    DOI: https://doi.org/10.65440/1gcejc21
    Abstract View: 111, PDF Download: 42

  • The Influence of Profitability, Liquidity, Investment Opportunity Set, Managerial Ownership and the Independent Board of Commissioners on Dividend Policy

    Putri Salsa Maharani
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti,
    Maliki Heru Santosa
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti,
    61 - 76
    DOI: https://doi.org/10.65440/sme4fg60
    Abstract View: 106, PDF Download: 27