JABISI is a scientific journal published twice a year every April and October by IBI Kosgoro 1957. This journal aims to improve the quality of science and media for the publication of the result of the latest research results. Which are expected to have implication for the development of accounting and finance.

This journal publishes research articles for the accounting academic and practitioners in the fields of financial accounting and capital market, management accounting, public sector accounting, auditing, taxation, and accounting information system.

The titles of six articles in this edition are as follows:

• Perbandingan Penyusunan Laporan Keuangan Manual dengan Software MYOB Accounting Pada Toko Bangunan,
• Evaluasi Penghitungan, Penyetoran & Pelaporan PPh Pasal 21 Pada PT. Asia Sahabat Indonesia,
• Pengaruh Arus Kas Operasi dan Laba Akuntansi Terhadap Harga Saham Pada Industri Otomotif yang Terdaftar di Bursa Efek Indonesia,
• Pengaruh Likuiditas dan Profitabilitas Terhadap Kebijakan Dividen dengan Variabel Ukuran Perusahaan Sebagai Variabel Mediasi (Studi Pada Emiten Property dan Real Estate di Bursa Efek Indonesia),
• Analisis Efektivitas Sistem Pengendalian Internal Pemerintahan (Survei Pada PEMDA DKI Jakarta)
• Analisis Pengaruh Pengakuan Pendapatan Pada Perhitungan Akuntansi.

We hope that the articles in this journal can make a positive contribution to the development of accounting science.

Thank you