Vol. 12 No. 1 (2025): Jurnal Bina Akuntansi Volume 12 Nomor 1 bulan Januari 2025

					View 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