Vol. 1 No. 1 (2026): International Journal of Accounting and Finance (IJACFI)

Articles

• The Effects of Profitability, Financial Risk, and Firm Value on Income Smoothing Practices 18 20

  Profitability; Financial Risk; Firm Value; Income Smoothing; Financial Leverage

  Nadia Ekatheana Rachmadanti, Tri Rinawati (Author)

  24-44

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• “The Effectiveness of Internal Control over Distribution Channels and Service Quality in Supporting Sales Performance at the Evolene Agency in Semarang”   10 8

  Internal Control, Distribution Channels, Service Quality, Sales Performace.

  Naini Rizka Amalia, Sela Putri Artila, Nisa Novia Avien Christy (Author)

  61 - 83

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• The Influence of the Implementation of Financial Accounting Standards (SAK EMKM), the Utilization of Accounting Information Systems, and Human Resource Competence on the Quality of MSME Financial Reports in the Culinary Sector 6 1

  SAK EMKM, Accounting Information System, Human Resource competence, MSME Financial Repots

  Ika Swasti Putri, Dwi Oktaviani (Author)

  84 - 105

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• DETERMINANTS OF MSME FINANCIAL PERFORMANCE IN THE DIGITAL ERA: THE INFLUENCE OF E-COMMERCE, ACCOUNTING INFORMATION SYSTEMS, AND FINANCIAL LITERACY 10 19

  E-commerce; Accounting Information System; Financial Literacy; Financial Performance; MSMEs

  Mutiara Azmi Salsabila, Ayu Nurafni Octavia (Author)

  45-60

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• The Effectiveness of the Accounting Information System for Sales and Cash Receipts in Enhancing Internal Control: A Case Study of CV. House of Jesho, Semarang, Indonesia 28 11

  Accounting Information System; Internal Control; Cash Receipts; Sales; Segregation of Duties.

  Handini, Willyanto Kartiko Kusumo (Author)

  1-23

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