InFestasi

InFestasi with registered number print ISSN 0216-9517; online ISSN 2460-8505, is a scientific, open access, peer-reviewed published biannually by the Department of Accounting, Faculty of Economics and Business, Universitas Trunojoyo Madura, in June and December. InFestasi is dedicated to publishing articles in the field of accounting and business with covered various research approaches: quantitative, qualitative, and mixed methods that offer significant contributions. InFestasi is nationally accredited by the Directorate General for Research Strengthening and Development, the Ministry of Research and Technology for Higher Education, Republic of Indonesia (Decree No. 164/E/KPT/2021) with category “SINTA 4”. The reaccreditation status obtained in 2020 and valid until June 2024. This journal is also dedicated to disseminating the published articles freely for international academicians, researchers, practitioners, regulators, and public societies.

InFestasi, in collaboration with the Institute of Indonesia Chartered Accountants and the ALJEBI. InFestasi receives rigorous research articles that have not been offered for publication elsewhere, with a maximum plagiarism rate of 25%. InFestasi is cordially invite submissions from academics, practitioners, researchers, regulators, students, and other stakeholders interested in advancing accounting practices and the accounting profession. The manuscripts can be submitted in either Indonesian or English, ensuring accessibility to authors worldwide.


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Posted: 2025-04-14
 
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Vol 21, No 1 (2025): JUNE

Table of Contents

Front Cover
 
Prefence, Editorial Board, Table of Contence
 
Fatimah Abubekar, Indah Hapsari
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1-11
Asrullia Khabibah, Agustina Eka Harjanti, Heni Risnawati
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12-24
Nirwanda Nila Sari, Siti Nur Aini, Iman Harymawan
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25-44
Ashila Fajriani Kamila, Umarul Faruq, Subairi Subairi
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45-56
Lathif Arafat, Wiliya Meta, Meilisa Meilisa
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57-70
Aldo Aldo, Eliza Noviriani, Roshani Roshani
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71-89
Ega Hendri Diantara, Dekeng Setyo Budiarto
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90-101
Sani Renata Tampubolon, Dimita Purba, Dennys Paulus Manik, Ivo Maelina Silitonga
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102-114
Author Index & Reviewer