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, aunditing, taxation, accounting information system and accounting education.

The titles of five articles in this edition are as follows : (1) Pengaruh Laba Bersih, Hutang & Arus Kas dari Aktivitas Operasi Terhadap Kebijakan Dividend pada Perusahaan Manufaktur yang Listing di BEI 2013-2015, (2) Perbandingan Perhitungan Pajak Penghasilan Terutang Berdasarkan UU No. 36 Tahun 2008 dan PP No. 46 Tahun 2013 (Studi Kasus Pada PT. VPower Operation Services), (3) Faktor yang Menunjang Kualitas Pengadaan Barang dan Jasa Pemerintah, (4) Pengaruh Coorporate Governance, Profitabitas, Ukuran Perusahaan, Leverage dan Kualitas Audit terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Tahun 2014, (5) Penerapan Aplikasi Zahir Accounting dalam Penyusunan Laporan Keuangan Pada PT. Havidz Sarana Utama Depok.

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