Current Issue
Vol. 13 No. 1 (2026): Jurnal Bina Akuntansi Volume 13 Nomor 1 bulan Januari 2026
This edition presents features 15 scholarly articles that explore a wide range of strategic and contemporary issues in accounting, finance, and taxation. The topics include the quality of accounting information and bond ratings, the role of tax morale in improving tax compliance among the millennial generation, the impact of corporate social responsibility on corporate financial performance, and factors influencing corporate stock returns. In addition, this volume highlights sustainability perspectives by examining the impact of carbon emission reductions and the relationship between the green economy and economic growth. Overall, this journal volume aims to enrich academic literature and provide practical insights for researchers, practitioners, and policymakers.
Published:
2026-01-29
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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