Dear readers of the journal  JASa (Jurnal Akuntansi Audit dan Sistem Informasi Akuntansi)   Vol. 9 No. 2 August 2025 has appeared before you, by presenting 20 journals. There are various topics presented in this edition. Maybe the diversity of these topics results in the concentration of discussion, but as a place to express ideas in scientific writing skills, still able to make a positive contribution. Hopefully the journal JASa can provide information and invite further deduction from readers as well so that the journal JASa can be a way to increase the ability to think scientifically.

All articles in this edition (20 articles) are written/developed by 53 authors from 16 institutions across 8 provinces (Jawa Barat,  Jawa Timur, Daerah Istimewa Yogyakarta, Bengkulu, Kalimantan Barat, Sumatera Selatan, Sumatera Utara, Nusa Tenggara Barat) in Indonesia and Kelantan Malaysia.

Published: 2025-08-28

Detecting Financial Distress in the Technology Industry: The Moderating Role of Managerial Ownership

Meiko Andreas Pangaribuan, Fachrul A Siregar, Iskandar Muda, Noor Marini Haji Abdullah

304-312

The Impact of Big Data Analytics on Audit Quality in the Digital Era

Anisa shafa Aunur Rozana, Srihadi Winarningsih, Winwin Yadiati

368-377

The Implementation of Digital Productive Zakat Management Strategy at Musa'adatul Ummah

Jujun Jamaludin, Miki Wijana, Ade Iskandar Nasution, Jalaluddin Jalaluddin

412-421