Current Issue
Vol. 13 No. 2 (2026): Jurnal Bina Akuntansi Volume 13 Nomor 2 bulan Juli 2026
Jurnal Bina Akuntansi Volume 13, Number 2 (July 2026) presents various research findings addressing current issues in the fields of accounting, auditing, finance, and corporate governance. This edition covers topics such as financial statement fraud in healthcare companies examined through the lenses of fraud risk and audit committee effectiveness and the relationship between financing and investment decisions and corporate growth in Indonesia. It also discusses the implementation of integrated master budgets to support effective financial management; the impact of intellectual capital on firm value, with environmental performance as a moderating variable; and the influence of audit quality, debt default, and profitability on audit opinions regarding the going-concern assumption. The articles in this edition are expected to contribute to the advancement of accounting knowledge and serve as a reference for academics, practitioners, and stakeholders in enhancing the quality of financial reporting, decision-making, and corporate governance.
Published:
2026-07-30
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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