BDJ Fact: Breakthrough Development Journal in Financial & Accounting is a peer-reviewed academic journal dedicated to publishing innovative research and developments in the fields of finance and accounting. The journal seeks to provide a platform for scholars, researchers, and practitioners to contribute novel insights that address both theoretical and practical challenges in the evolving landscape of financial systems and accounting practices.

The journal covers a wide array of topics, including but not limited to:

  • Financial management and planning
  • Corporate governance and financial reporting
  • Risk management and financial innovations
  • Accounting standards and regulations
  • Auditing practices and fraud prevention
  • Sustainable finance and social responsibility
  • Technological advancements in financial services, including fintech and blockchain

Each issue of BDJ Fact presents high-quality research articles, case studies, and review papers that explore current trends, emerging issues, and the future direction of the financial and accounting industries. Through rigorous peer-review processes, the journal ensures that only relevant, cutting-edge research is published, contributing to the advancement of knowledge and the development of best practices in these fields.

By fostering an open and rigorous academic dialogue, BDJ Fact aims to facilitate breakthroughs in both theory and practice, supporting the continuous improvement of financial and accounting systems worldwide.

Vol. 1 No. 02 (2025): BDJ Fact

Published: 2025-04-30

Sharia fintech contribution to empowering halal-labeled MSMEs in Batang Regency

Ismahtul Hanifah, Hendri Hermawan Hendri Hermawan , M. Shulthoni

149-154

Analysis of the influence of economic factors on tax revenue in 1993–2022

Arivatu Ni’mati Rahmatika, Kharisma Ruudlotul Falah

155-161

Analysis of the level and impact of sharia financial literacy on MSME performance

Farhan Maulana, Haikal Ernes Saputra , Muhammad Hisyam Jazlan , Darma Putra

162-166

The importance of financial literacy for the community of Arjosari Village, Kedungwaru II Hamlet

Ifa Daturrochmah, Ghaida Azhan Nurshofwah Gelar Sujani , Rahmadani Aidil Fitrohcahya , Raynaldy Huda Ilmawan

181-186

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