https://journal.nurscienceinstitute.id/index.php/jadfi/issue/feed 2025-10-26T01:32:47+07:00 Saiful Anwar journal.jadfi@gmail.com Open Journal Systems <p style="text-align: justify;"><strong data-start="153" data-end="206">Journal of Accounting and Digital Finance (JADFi)</strong> [ISSN <strong><a href="https://issn.brin.go.id/terbit/detail/20210505481295409" target="_blank" rel="noopener">2776-639X</a></strong>] is a peer-reviewed journal that publishes research in accounting, finance, and related disciplines. It welcomes diverse methodological approaches, with an emphasis on studies that address prioritized issues and their practical impact. Key topics include accounting standards, regulatory changes, sustainability, climate change, auditing, taxation, forensic accounting, fraud detection, accounting education, corporate governance, financial technology, cryptocurrency, non-financial reporting, and business ethics. Authors are encouraged to clearly explain how their research contributes to these areas of research. Manuscripts must be original, unpublished, and written in clear <strong>English</strong> or <strong>Bahasa Indonesia</strong>. The journal accepts submissions in both languages and recommends language checking prior to submission.</p> https://journal.nurscienceinstitute.id/index.php/jadfi/article/view/1879 2025-06-24T18:47:12+07:00 Nicky Clara Khelle K kriswijayanicky@students.unnes.ac.id Risanda Alirastra Budiantoro Risanda.abe@mail.unnes.ac.id

<p>Financial distress is an important issue that affects business continuity and economic stability. This study examines the effect of liquidity, leverage, profitability, and company size on financial distress in property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. Using a quantitative approach with panel data, 22 companies were selected through purposive sampling technique. The analysis was carried out using panel data regression with the best model, namely the Common Effect Model (CEM), through the Eviews 12 application. Financial distress is measured using the Altman Z-Score proxy. The results showed that leverage has a positive and significant effect on financial distress, then profitability and company size have a significant negative effect on financial distress. Meanwhile, liquidity has no significant effect. However, the four variables simultaneously have a significant effect. These findings indicate that it is necessary to strengthen the company's internal policies in managing its financial structure wisely, in order to mitigate the risk of financial distress.</p>

2025-10-26T00:00:00+07:00 Copyright (c) 2025 Nicky Clara Khelle K, Risanda Alirastra Budiantoro https://journal.nurscienceinstitute.id/index.php/jadfi/article/view/2157 2025-09-24T16:39:30+07:00 Talitha Raissa Asmawati talitharaissaa@gmail.com Tituk Diah Widajantie tituk.widajantie.ak@upnjatim.ac.id

<p>This study aims to evaluate the implementation of Standard Operating Procedures (SOPs) for purchase invoices, sales invoices, and delivery orders to ensure the accuracy of accounting records at PT BUU. A qualitative approach with a case study method was employed through in-depth interviews, direct observation, and document analysis. The results reveal that the implementation of SOPs has not been consistently applied across departments, particularly in the submission and validation of physical documents. Delays and document loss have affected the timeliness and reliability of accounting records. These findings reinforce the COSO Internal Control Framework, emphasizing the importance of control and monitoring activities, and the Policy Theory, which highlights that SOP effectiveness depends on employee compliance and managerial support. The study recommends strengthening internal supervision through a digital document tracking system and regular training to enhance procedural adherence and the accuracy of financial reporting.</p>

2025-10-27T00:00:00+07:00 Copyright (c) 2025 Talitha Raissa Asmawati, Tituk Diah Widajantie