Vol. 9 No. 1 (2025): Jurnal Ilmiah Akuntansi dan Finansial Indonesia

					View Vol. 9 No. 1 (2025): Jurnal Ilmiah Akuntansi dan Finansial Indonesia

The publication of Volume 9, Number 1, October 2025, presents a collection of scholarly articles encompassing a wide range of accounting topics and diverse institutional affiliations. The topics discussed cover sustainability accounting, environmental, social, and governance (ESG) issues, accounting quality, firm value, financial reporting quality, and investment efficiency. Meanwhile, the authors contributing to this edition represent various institutions, namely Universitas Terbuka, Universitas Negeri Jakarta, Universitas Ma Chung, Universitas Maritim Raja Ali Haji, Universitas Pakuan, Universitas Papua, and STIE Pembangunan. The Jurnal Ilmiah Akuntansi dan Finansial Indonesia (JIAFI) is published regularly twice a year, in April and October. It is hoped that the articles published in this edition of JIAFI will enhance current knowledge in accounting and finance and support the development of education for both scholars and practitioners.

Published: 2025-10-28