Scientia Accounting and Finance Journal

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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

Terbitan Terkini

Vol 1 No 2 (2026): August

Lihat Vol 1 No 2 (2026): August

Diterbitkan: 2026-08-31

Articles

Implementation of Accounting Recording in MSME Bussinesses (Case Study of The New Electrical Shop) 50 48

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

172 - 188
- PDF (Inggris)
Cryptocurrency Education Research Trends: A Bibliometric Study 45 48

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

Nimas Aulia Pambajeng Miftahunnajah (Penulis)

189 - 207
- PDF (Inggris)
Assessing the Determinants of Motor Vehicle Taxpayer Compliance: Evidence from Indonesian Regional Tax Administration 94 47

Ica Carnia, Bonita Prabasari (Penulis)

114 - 129
- PDF (Inggris)
Determinants of Earnings Management in Primary Consumer Goods Companies in the LQ45 Index: The Role of Profitability, Liquidity, and Capital Structure 62 34

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

130 - 149
- PDF (Inggris)
Financial Ratio Analysis of PT X for the 2020–2024 Period Using the Altman Z-Score Method and Accounts Receivable Turnover Ratio 54 40

Berlintang Keyzhia Frizhiana Dinni, Arif Afriady (Penulis)

150 -171
- PDF (Inggris)

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