Journal of Accounting and Management (JAM) is a scientific journal published with the aim to disseminate the latest knowledge and research in accounting and management. The journal covers a wide range of topics, including Financial Accounting, Auditing, Tax, Public Sector Accounting, Accounting Information Systems, Management Accounting, Financial Management, Human Resources (HR), Marketing, E-Business, and MSMEs.

Vol. 2 No. 2 (2026): Kinerja Keuangan, Strategi Perpajakan, dan Kepatuhan Fiskal Bisnis Modern

This research theme examines the interplay between financial management efficiency, tax planning strategies, and fiscal compliance in sustaining business entities.

The focus integrates corporate financial performance analysis—such as optimizing financial ratios toward profit growth and the impact of tax avoidance on firm value—with technical evaluations of operational tax compliance to mitigate fiscal audit risks (SP2DK). Overall, this research provides a comprehensive perspective on modern financial and tax governance, spanning from strategic to operational levels.

Published: 2026-08-11

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Journal Description

Journal title:  Journal of Accounting and Management 
Initial:  JAM
Frequency:  Twice ( 2 ) a year ( February, August )
DOI:  
Online ISSN:  3110-3308
Editor-in-Chief:  Tongam Sinambela
Managing Editor:  
Publisher:  PT Sanagi Edu Konsultan

Journal of Accounting and Management ( JAM ) is a scientific journal that focuses on the field of accounting and management, with a scope that covers key topics such as Financial Accounting, Auditing, Tax, Public Sector Accounting, Accounting Information Systems, Management Accounting, Financial Management, HR, Marketing, E-Business, and MSMEs. The journal aims to provide a platform for researchers, academics, and practitioners to share findings, ideas, and innovations in these disciplines. JAM publishes high-quality, openly accessible articles under the Creative Commons BY 4.0 license, allowing readers to use, share, and adapt the work by giving credit to the author.