Current Issue
Vol. 12 No. 2 (2025): Jurnal Bina Akuntansi Volume 12 Nomor 2 bulan Juli 2025
This edition presents 15 peer-reviewed articles addressing recent advancements in accounting, finance, and corporate governance within the Indonesian context. Covered topics include capital market behavior, sustainability practices, audit technology, and financial risk management. Several studies analyze key drivers of stock returns such as market liquidity, profitability, and dividend policy, particularly in the property and energy sectors. Other contributions explore financial distress, with firm size and internal factors as moderating variables. Emerging areas like artificial intelligence in auditing, ESG disclosures, digital transformation, and gender diversity reflect the growing complexity and innovation in corporate reporting and strategic decision-making.
Published:
2025-07-01
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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