Author(s): Miftakul Khoiri , Nirdukita Ratnawati , Khomsiyah

Affiliation: Faculty of Economics and Business, Universitas Trisakti, Kampus A, Jl. Kyai Tapa No.1 Grogol, 11440, Jakarta, Indonesia

Keywords: Professional zakat; tax deduction; SDGs; modern tax system; SLR; PRISMA; bibliometric

Received: July 11, 2025 | Accepted: September 30, 2025

Type of Paper: Review | Vol. 10(2) Page: 30 – 43

Reference to this paper should be referred to as follows: Khoiri, M; Ratnawati, N; Khomsiyah. (2025). Zakat Profesi as Tax Deduction in Modern Tax System: A Triangulation of Systematic Literature Review Insights and Bibliometric Trends, Acc. Fin. Review, 10(2), 30 – 43. https://doi.org/10.35609/afr.2025.10.2(1)

Author(s): Ying Hou , Anna Che Azmi , Azlina Abdul Jalil

Affiliation: Department of Accounting Faculty of Business and Economics, University of Malaya, Malaysia

Keywords: Corporate Carbon Disclosure, Disclosure Indicator, GHG emission, Comparability, Comprehensibility

Received: July 15, 2025 | Accepted: September 30, 2025

Type of Paper: Empirical | Vol. 10(2) Page: 44 – 71

Reference to this paper should be referred to as follows: Hou, Y; Azmi, A.C; Jalil, A.A. (2025). Corporate carbon disclosure indicators: a systematic literature review, Acc. Fin. Review, 10(2), 44 – 71. https://doi.org/10.35609/afr.2025.10.2(2)

Author(s): María Greiss Sánchez Gonzales

Affiliation: Universidad Tecnológica del Perú, Escuela de posgrado, Lima, Perú

Keywords: Money laundering; financial intelligence; economic crime prevention; international cooperation; financial regulation.

Received: July 17, 2025 | Accepted: September 30, 2025

Type of Paper: Empirical | Vol. 10(2) Page: 72 – 79

Reference to this paper should be referred to as follows: Gonzales, M.G.S. (2025). Money Laundering: Comparative Analysis between UIF Peru, UIAF Colombia, and FinCEN USA, Acc. Fin. Review, 10(2), 72 – 79. https://doi.org/10.35609/afr.2025.10.2(3)