Vol. 1 No. 2 (2025)

We are pleased to express our gratitude to all authors and reviewers who have contributed to this journal issue. Thank you for your dedication and hard work in presenting quality articles that discuss the following interesting topics:

Topics in this issue examine various aspects of finance and business, including factors influencing audit opinions on going concern in consumer service companies in Indonesia, strategic compensation design and marketing success through employee incentives, accounting interpretation of entrepreneurial behavior in the context of Indonesian culture, the impact of financial literacy, financial inclusion, and financial management on the performance of MSMEs, financial behavior of students in the digital era with the role of financial literacy, self-control, fintech, and social environment, the relationship between financial targets, stability, and fraudulent financial reporting with the mediating role of financial crisis, and factors influencing the quality of financial reporting in non-profit organizations.