Journal of Accounting and Strategic Finance (JASF) menerbitkan makalah penelitian teoretis, empiris, dan eksperimental. Jurnal ini mendorong pemanfaatan teori ekonomi, keuangan dan sosiologis untuk menyelidiki, menganalisis, dan menjelaskan masalah dalam akuntansi dalam struktur kelembagaan yang sah dan dibawah berbagai pasar modal.
The purpose of this research is to analyze the influence of business risk, corporate growth, and firm size on debt policy with profitability as moderating in manufacturing subsector industries of cons...
Village Funds is a program held by the government to improve the villagers' standard of living. Village Funds existed since 2015. With a big amount of money, transparency of the fund's management is n...
Internal auditors play an important role in their organization, to prevent, detect and correct violations. This study aimed to obtain information and empirical evidence of the influence of organizatio...
Micro, Small, and Medium Enterprises (MSMEs) are business units managed by community groups and families. SMEs has a strategic role in Indonesia economic development because in addition to contributin...
This study aims to identify the effect of own capital and financing to net income (SHU), and how its effect when mediated by total assets. The population in this research are all Sharia Coopera...
A capital market is a meeting place for stock sellers and buyers with the aim of getting maximum profits. To get these benefits, investors need information about the stock price index. Factors ...
The issue of the application of IFRS as a standard can encourage a decrease in the level of earnings management in a company so that the application of IFRS in financial statements has the purp...
The banking sector is the industry most regulated by the government has given the importance of this sector in the country's economy as a bridge for financing the real sector. Stocks in the banking in...
Thin capitalization is an action of tax avoidance by having total debt more than total capital and that debt obtained from the same group of companies. This research aims to obtain the empirica...
This study aims to provide empirical evidence about the effect of the number of tourists on the Regional Revenue and Expenditure Budget (APBD) with local original revenue (PAD) as a moderating v...
This study examines the effect of sustainability report disclosure on financial distress with corporate performance as an intervening variable. Corporate performance measured by Return on Assets (ROA)...