Scientia Accounting and Finance Journal

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About the Journal

Scientia Accounting and Finance Journal

Scientia Accounting and Finance Journal (SAFIJ) welcomes original research articles, review papers, conceptual studies, empirical research, case studies, and other scholarly contributions in the fields of accounting, corporate finance, and investment. The journal covers a broad range of topics, including financial accounting and reporting, management and cost accounting, auditing and assurance, taxation, corporate finance, financial markets and institutions, banking, financial risk management, financial technology and digital finance, corporate governance, sustainability and ESG reporting, public sector accounting and finance, behavioral finance, financial performance, and corporate decision-making.

SAFIJ also encourages interdisciplinary and emerging research addressing contemporary issues, theoretical developments, practical challenges, and policy implications in accounting, finance, and investment at both national and international levels.

Journal

Scientia Accounting and Finance Journal

Initials

SAFIJ

Editors

Editor in Chief

Nisa Novia Avien Christy
Scopus ID: 57477166400

Managing Editor

Naini Rizka Amalia
Sinta ID: 6780531

Published

3 Issues per Year

April · August · December

Published by

Faculty of Economics, Universitas Semarang

Current Issue

Vol. 1 No. 2 (2026): August

View Vol. 1 No. 2 (2026): August

Published: 2026-08-31

Articles

Determinants of Earnings Management in Primary Consumer Goods Companies in the LQ45 Index: The Role of Profitability, Liquidity, and Capital Structure 32 17

Profitability, Liquidity, Capital Structure, Earnings Management

Muhammad Taufiqurrohman, Ayu Nurafni Octavia, Emaya Kurniawati (Author)

130 - 149
- PDF
Financial Ratio Analysis of PT X for the 2020–2024 Period Using the Altman Z-Score Method and Accounts Receivable Turnover Ratio 23 12

Accounts Receivable Turnover; Altman Z-Score; Construction Industry; Financial Ratio Analysis

Berlintang Keyzhia Frizhiana Dinni, Arif Afriady (Author)

150 -171
- PDF
Implementation of Accounting Recording in MSME Bussinesses (Case Study of The New Electrical Shop) 20 17

Accounting Recording, MSMEs, SAK EMKM, Implementation

Dela Silvia Rachmi, Naini Rizka Amalia, Nisa Novia Avien Christy (Author)

172 - 188
- PDF
Cryptocurrency Education Research Trends: A Bibliometric Study 22 17

Cryptocurrency Education, Bibliometric Analysis, Digital Literacy, Blockchain, Academic Collaboration.

https://doi.org/10.26623/safij.v1i2

Nimas Aulia Pambajeng Miftahunnajah (Author)

189 - 207
- PDF
Assessing the Determinants of Motor Vehicle Taxpayer Compliance: Evidence from Indonesian Regional Tax Administration 47 21

Taxpayer knowledge, service quality, taxpayer awareness, tax sanctions, motor vehicle taxpayer compliance

Ica Carnia, Bonita Prabasari (Author)

114 - 129
- PDF

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