Current Issue
Vol. 12 No. 1 (2025): Jurnal Bina Akuntansi Volume 12 Nomor 1 bulan Januari 2025
Jurnal Bina Akuntansi (JBA), Volume 12 No. 1 2025 is a scientific publication that explores various aspects of accounting, finance, and taxation, focusing on empirical and theoretical studies in Indonesia. Some articles in this journal examine the impact of sustainability reports on financial reporting delays, analyze user behavior in using QRIS as a payment method for vehicle tax, and investigate the determinants of fraud in social assistance distribution from the fraud triangle perspective. Additionally, this journal explores the effects of winner/loser stock, financial risk, cash holding, and tax planning on income smoothing in companies. With its broad research coverage, Jurnal Bina Akuntansi contributes to the development of accounting knowledge and business practices in Indonesia.
Published:
2025-01-20
Articles
Jurnal Bina Akuntansi (JBA) is a peer-reviewed academic journal dedicated to the advancement and dissemination of knowledge in the field of accounting. Established with the goal of fostering intellectual growth and professional development, JBA serves as a critical resource for researchers, practitioners, educators, and policymakers.
Our journal encompasses a wide range of topics within the accounting discipline, including financial accounting, management accounting, auditing, taxation, public sector accounting, accounting information systems, corporate governance, ethics, international accounting, environmental and social accounting, and forensic accounting. JBA is published biannually, with issues released in January and July, ensuring the timely dissemination of cutting-edge research and developments in the accounting field.
JBA maintains rigorous editorial standards and follows a double-blind peer-review process to ensure the quality and integrity of published articles. Our editorial team comprises experienced scholars and professionals committed to upholding the highest standards of academic excellence. The journal is accessible online through our Open Journal System (OJS) website, providing a platform for widespread access and engagement with our published content. We aim to facilitate the dissemination of knowledge to a global audience.
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