Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)

Articles

• Analysis of Digital Transformation Strategies and Product Innovation to Enhance Competitive Advantage in Fisheries MSMEs to Support the Blue Economy in Kendal Regency

  Ali Ridho, Dwi Rachmawati

  925-931

  • ARTICLE FULL PDF

• Pengaruh Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) dan Non-Performing Loan (NPL) Terhadap Return on Assets (ROA)

  Taufik Barkah, Rita Yuniarti

  941-948

  • ARTICLE FULL PDF

• Pengaruh Likuiditas, Komite Audit dan Leverage Terhadap Ketepatwaktuan Publikasi Laporan Keuangan

  Uci Damayanti, Rusliyawati Rusliyawati, Syarbini Ikhsan

  949-957

  • ARTICLE FULL PDF

• Pengaruh Manajemen Laba, Tax Avoidance dan Nilai Perusahaan terhadap Kualitas Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Energi

  Edwien Edwien, Herman Ruslim

  958-971

  • ARTICLE FULL PDF

• The Effect of Intellectual Capital, Firm Size and Leverage on Financial Performance Moderated by Competitive Advantage

  Mandalike Anggraeni Rinjani, Nabila Tuffahati, Dhea Silvia Mandang, Agung Yulianto

  972-984

  • ARTICLE FULL PDF

• The Effect of Transformational Leadership on Organizational Performance Through Organizational Culture as Mediation

  Miftahul Jannah, Sri Rahmawati, Acep Komara, Joao Belo

  985-996

  • ARTICLE FULL PDF

• Peran Machine Learning dalam Pengambilan Keputusan Manajerial di Industri Fintech: Studi Kasus pada Perusahaan Startup

  Aprianto Sandi Asmoro, Sriyono Sriyono

  997-1003

  • ARTICLE FULL PDF

• Tax Morale Determinants of Self – Employed Taxpayers: A Case Study on Online Taxi Driver in Bandung Regency

  Evi Restiawati, Diana Sari

  1004-1014

  • ARTICLE FULL PDF

• The Influence of Good Corporate Governance and Profitability on Sustainability Report Disclosure with Firm Size as A Moderating Variable (A Study Case on Banking Sector in Indonesia 2018-2023)

  Yunis Listiani, Achmad Fadjar

  1015-1027

  • ARTICLE FULL PDF

• Pengaruh Materialitas dan Pengalaman Auditor Terhadap Penghentian Prematur Prosedur Audit Dengan Tekanan Waktu Sebagai Variabel Moderasi

  Nathasa Paruntung, Nina Febriana Dosinta, Helisa Noviarty

  1028-1038

  • ARTICLE FULL PDF

• Peran Kepuasan Kerja Memoderasi Pengaruh Struktur Audit, Organizational Citizenship Behavior, dan Profesionalisme terhadap Kinerja Auditor

  Caren Caren, Elok Heniwati, Syarbini Ikhsan

  1039-1051

  • ARTICLE FULL PDF

• Pengaruh Corporate Social Responsibility (CSR), Struktur Modal, Pertumbuhan Penjualan, dan Ukuran Perusahaan Terhadap Profitabilitas

  Desi Zaidatul Khauliyah, Dwi Winarni, Bima Cinintya Pratama, Azmi Fitriati

  1052-1066

  • ARTICLE FULL PDF

• Systematic Literature Review: Implementation of Government Accounting Standards (GAS) and Their Impact on Regional Financial Accountability

  Miftahul Jannah, Haliah Haliah, Nirwana Nirwana

  1067-1076

  • ARTICLE FULL PDF

• The Role of Trust in Mediating the Influence of Perceived Value and Service Quality on Tenant Loyalty in Industrial Estates

  Tri Bayu Pamuji, Weni Novandari, Larisa Pradisti

  1077-1087

  • ARTICLE FULL PDF

• Pengaruh Fee Audit, Ukuran KAP, Ukuran Perusahaan, Audit Report Lag Terhadap Kualitas Audit (Studi pada Perusahaan Manufaktur Sektor Industrials yang Terdaftar di BEI 2020-2024)

  Defina Salfa Falisah, Edi Joko Setyadi, Suryo Budi Santoso, Ani Kusbandiyah

  1088-1100

  • ARTICLE FULL PDF

• CSR and GCG Effectivess on Financial Performance: Earnings Management as a Mediator

  Azkatul Nabillah, Bikruniyatul Bariyyah, Agung Yulianto, Nelia Fariani Siregar

  1101-1113

  • ARTICLE FULL PDF

• The Effect of Bleaching Program, Awareness and Sanctions on Compliance of Motor Vehicle Taxpayers in Cirebon City

  Nur Rafa Faridah, Zahwa Qomalasari, Aoliyah Firasati

  1114-1123

  • ARTICLE FULL PDF

• The Effect of Awareness, Income, and Service Quality on Taxpayer Compliance in Paying Land and Building Tax in Kuningan District

  Dede Santi Halimatusadiyah, Melha Melha, Aoliyah Firasati

  1124-1133

  • ARTICLE FULL PDF

• Analysis of Financial Performance and Company Value of Conventional Banks and Islamic Banks

  Muchamad Andi Niryanto, Rizky Ramadhan, Acep Komara

  1134-1150

  • ARTICLE FULL PDF

• The Influence of Implementation of the Regional Government Information System and the Government Internal Control System on Corruption (A Case Study on Regional Work Unit of Bandung Regency Government)

  Dhea Yulianty, Silviana Silviana

  1151-1158

  • ARTICLE FULL PDF

• The Effect of Corporate Governance, Financial Performance, and Financial Slack on Green Banking

  Flavia Kusumawardani, Chaerul Ahmad, Siti Nur Hadiyati

  1159-1170

  • ARTICLE FULL PDF

• Pengaruh Penyisihan Penghapusan Aktiva Produktif, Kualitas Piutang, Perencanaan Pajak Terhadap Penghasilan Kena Pajak Pada BPR Di Wilayah Bali dan Nusra

  I Kadek Adi Sumartha, Herman Ruslim

  1171-1181

  • ARTICLE FULL PDF

• Pengaruh Ukuran Perusahaan dan Umur Perusahaan Terhadap Governance Responsibility Dengan Variabel Kontrol Profitabilitas dan Utang Perusahaan (Studi Empiris Perusahaan Manufaktur Yang Terdaftar di BEI 2021-2023)

  Marlin Rumbino, Astuti Yuli Setyani

  1182-1194

  • ARTICLE FULL PDF

• The Effect of Inflation Rate, Interest Rate and Rupiah Exchange Rate on Value Added Tax (VAT) Revenue at KPP Pratama Cirebon 1 Period 2021-2024

  Rama Galih Randiyanto, Fitri Kurnia Syaharani, Dev Anand

  1195-1206

  • ARTICLE FULL PDF

• Determinants of SMES Voluntary Tax Compliance: Moderated by Tax Knowledge Requirement

  Beni Suryanto, Krisnanto Krisnanto, Acep Komara, Ahmad Syifaudin

  1207-1219

  • ARTICLE FULL PDF

• Whistleblower System untuk Mewujudkan Tata Kelola Keuangan yang Transparan dan Akuntabel di Desa Kayan Semapau Kecamatan Pinoh Utara Kabupaten Melawi

  Ikke Nurbiati, Khristina Yunita, Elok Heniwati

  1220-1229

  • ARTICLE FULL PDF

• Pengaruh Employee Engagement dan Work Value Terhadap Job Hopping Pada Karyawan Generasi Z di Kota Bandung

  Nadya Nida Hanifah, Aditya Yudanegara

  1230-1242

  • ARTICLE FULL PDF

• Faktor-Faktor Yang Mempengaruhi Nilai Emiten di Pertambangan

  Margaret Tanuwijaya, Herman Ruslim

  1243-1258

  • FULL ARTICLE PDF

• The Effect of Price Strategy and Product Quality on Customer Loyalty Mediated by Customer Satisfaction Variables in Tiara Convection Tulungagung

  Reonada Arwina, Moh. Nur Singgih, Fitria Earlike A. S

  1259-1272

  • ARTICLE FULL PDF

• Peran Komisaris Independen pada Kualitas Laporan Keuangan

  Rahmiyatus Syukra

  1273-1278

  • ARTICLE FULL PDF

• The Influence of Intellectual Capital, Profitability, Institutional Shareholding and Board Size on Company Value (Empirical Analysis of the Consumer Goods Industry Listed on the Indonesia Stock Exchange 2019–2023)

  Unggul Uji Nurhayati, Tubagus Ismail, Irawati Irawati

  1279-1287

  • ARTICLE FULL PDF

• Good Corporate Governance, Firm Size dan Financial Leverage sebagai Determinan Integrated Reporting dan Konsekuensinya Terhadap Firm Value

  Meutia Anindya Rahmasari, Indri Kartika

  1288-1303

  • ARTICLE FULL PDF

• Pengaruh Independensi Auditor, Skeptisisme Profesional, Kompetensi Auditor dan Pengalaman Auditor Terhadap Kualitas Audit Dengan Etika Auditor Peran Moderasi

  Dimas Wicaksono Agus, Hexana Sri Lastanti

  1304-1319

  • ARTICLE FULL PDF

• Pengaruh Kepemilikan Institusional, Profitabilitas, Likuiditas, dan Ukuran Perusahaan terhadap Ketepatan Waktu Penyampaian Laporan Keuangan dengan Opini Audit sebagai Moderasi (Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2019–2023)

  Nopellian Annisa Kurnia, R. Ait Novatiani

  1320-1336

  • ARTICLE FULL PDF

• Analisis Dampak Adopsi Teknologi Finansial E-Wallet terhadap Literasi Keuangan Digital (Studi Kasus pada Masyarakat Kota Depok)

  Bagas Hanggoro, Sigit Mareta, Natalia Santoso

  1337-1346

  • ARTICLE FULL PDF

• Pengaruh Return on Assets, Return on Equity dan Net Profit Margin Terhadap Harga Saham Pada Perusahaan Industri Dasar dan Kimia Yang Terdaftar di BEI Pada Tahun 2018-2023

  Friend Seep Phoby Halawa, Ridwan Ridwan

  1347-1356

  • ARTICLE FULL PDF

• The Effect of Competence and Lowballing on Audit Report Lag

  Abdul Bari, Radian Nur Ikhwansyach, Novawiguna Kemalasari, Ahmad Badawi Saluy

  1357-1367

  • ARTICLE FULL PDF

• Pengaruh Ukuran Perusahaan dan Sales Growth Terhadap Nilai Perusahaan Dimoderasi oleh Profitabilitas

  Syifa Qurratul Ain, Rina Mudjiyanti, Bima Cinintya Pratama, Nur Isna Inayati

  1368-1380

  • ARTICLE FULL PDF

• A PRISMA-Guided Systematic Review on the Business Performance of Small and Medium Enterprises in Indonesia

  Indra Muis

  1381-1387

  • ARTICLE FULL PDF