Journal of Business Accounting (JAB) is a peer-reviewed and open-access journal published twice a year in March and September by the accounting department, Soegijapranata Catholic University, Indonesia. Printed edition was first published in 1999 and later on published online in 2011, volume 9. The numbering system in the initial edition did not comply with the guidelines set by the Director General of Higher Education. Therefore, the new numbering system was implemented in 2017 and from 2022 volume 20 (1) to 2026 volume 24 (2), JAB has been accredited with a S3 score by the Ministry of Research, Technology and Higher Education of the Republic of Indonesia. JAB is committed to publishing academic works focusing on financial accounting, auditing, management accounting, accounting information systems, market response to accounting information, business ethics, corporate governance, and sustainability accounting. Prior to submission to JAB, authors are advised to adhere to the writing style set out in the author guidelines and writing template. ISSN 1412-775X (Print) | ISSN 2541-5204 (Media Online) Accounting Department, Universitas Katolik Soegijapranata. Jl. Pawiyatan Luhur IV/1, Bendan Dhuwur, Semarang 50234, Indonesia. | ![]() |
Vol 24, No 1: Maret 2026
Table of Contents
Articles
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Determinants of Carbon Emission Disclosure: The Role of Gender Diversity in Moderating Financial and Environmental Factors in Energy Sector Companies
DOI : 10.24167/jab.v24i1.14826
Dwi Sukma Rismahmudah, Hasan Mukhibad
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1-21
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Peran APIP dan Efektivitas Pengendalian Korupsi dalam Mendorong Capaian SDG 6 di Indonesia
DOI : 10.24167/jab.v24i1.14701
Fitria E. Malelea, Sakalindu Sakalindu Kirana Magyanda Uttunggadewi, Seto Ferdy Zuzanto
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22-39
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Niat Menggunakan Big Data Analytics pada Auditor Eksternal di KAP Kota Semarang
DOI : 10.24167/jab.v24i1.14842
Kharisma Syifa Auliya, Atta Putra Harjanto
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40-71
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Pengaruh Struktur Kepemilikan dan Karakteristik Perusahaan Terhadap Transfer Pricing
DOI : 10.24167/jab.v24i1.15052
Geulis Ari Maneges, Jarot Tri Bowo Santoso
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72-91
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Mewujudkan Perekonomian Perempuan: Studi Kualitatif Efektivitas Program Simpan Pinjam Khusus Perempuan (SPP) Bagi UMKM Jepara
DOI : 10.24167/jab.v24i1.15067
Frenaldo Zain Rahmandani, Bonnix Hedy Maulana, Sukma Wijayanti
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92-111
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Andrew Giovano Hartono, Monika Palupi Murniati
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112-131
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Peran Tata kelola Perusahaan dan Karakteristik Perusahaan Dalam Mencegah Kecurangan Laporan Keuangan
DOI : 10.24167/jab.v24i1.15151
Carmen Angela Christabel Apfel, Stefani Lily Indarto
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132-153
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Nabilla Khansya, Maylia Pramono Sari
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154-178
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