Jurnal Akuntansi Bisnis

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.

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Vol 21, No 2: September 2023

Table of Contents


Graceshinta Rakrismawati, Sansaloni Butar Butar
Lisda Tampubolon, Evada Dewata, Desi Indriasari, Hadi Jauhari
Ita Salsalina Lingga, Endah Purnama Sari
Anjelita Ramodhani, Nurhazana Nurhazana
Intan Kurnida Julianti, Fuad Fuad
Sri Maryati, Diah Fitriani, Yusnaini Yusnaini
Gracella Theotama, Yesaya Brian Syahputra