Vol. 9 No. 2 (2026): Jurnal Ilmiah Akuntansi dan Finansial Indonesia

The Volume 9, Issue No.2, in April 2026, Jurnal Ilmiah Akuntansi dan Keuangan Indonesia (JIAFI) publishes and presents a collection of scholarly articles covering a broad range of topics in accounting and finance, including tax avoidance, tax risk, sustainability, firm value, financial distress, risk in manufacturing firms, financial performance, and corporate governance.This edition includes contributions from authors affiliated with several universities, namely Universitas Sebelas Maret (Surakarta), Universitas Ma Chung (Malang), Universitas Islam Negeri Maulana Malik Ibrahim (Malang), Universitas Ibnu Sina (Batam), Universitas Sarjanawiyata Tamansiswa (Yogyakarta), and Universitas Muhammadiyah (Tangerang). The Jurnal Ilmiah Akuntansi dan Keuangan Indonesia (JIAFI) is published regularly twice a year, in April and October. It is expected that the articles in this issue will enhance current knowledge in the fields of accounting and finance and contribute to the advancement of scholarship, particularly in accounting, finance, and maritime business. Furthermore, this issue is also intended to provide valuable insights for practitioners, including those in organizational management and government sectors.

We apologize, the DOI is currently in the process of being issued. Kami mohon maaf,,. sedang dalam proses penerbitan DOI

URN: https://jurnal.umrah.ac.id/index.php/jafi/article/view/urn:nbn:id:umrah-jafi.v9i1.2025.001jiafi.v9i2

DOI: https://doi.org/10.31629/2b8cbr85

Published: 2026-04-30