About the Journal
Journal of Strategic Behaviour Accounting (JSBA) is a peer-reviewed academic journal dedicated to advancing research at the intersection of accounting, strategic management, and organizational behavior. JSBA publishes high-quality theoretical and empirical studies that explore how accounting practices influence decision-making, performance, and strategic outcomes within organizations. The journal welcomes interdisciplinary approaches, including behavioral accounting, corporate governance, sustainability reporting, and management control systems.
Current Issue
Articles
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Comparative Corporate Tax Burdens: A Standardized Simulation
Agustin Eka Putri,
Universitas Negeri Surabaya,
Indonesia Dinda Ayuk Saputri,
Universitas Negeri Surabaya,
Indonesia Destyas Rasendriya Aristawati,
Universitas Negeri Surabaya,
Indonesia Salsa Regita Cahyani,
Universitas Negeri Surabaya,
Indonesia Alyssa Risky Khoirunnisa,
Universitas Negeri Surabaya,
Indonesia Fadella Citra Way Elisna,
Universitas Negeri Surabaya,
Indonesia Andika Candra Wijaya,
Universitas Negeri Surabaya,
Indonesia 1-8
Abstract views: 0
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PDF downloads: 2
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Comparative Analysis of Late-Payment Tax Sanctions and Their Impact on Effective Tax Rates in Indonesia, Malaysia, and South Korea
Nur Faiza Hidayatul Khasanah,
Universitas Negeri Surabaya,
Indonesia Ayudya Meizzaluna,
Universitas Negeri Surabaya,
Indonesia Intan Dwi Lestari,
Universitas Negeri Surabaya,
Indonesia Nafa Agustin Ningtias,
Universitas Negeri Surabaya,
Indonesia Felizha Rachel Agistavianica,
Universitas Negeri Surabaya,
Indonesia Putri Kameliya Ramadhani,
Universitas Negeri Surabaya,
Indonesia Rena Dwi Novitasari,
Universitas Negeri Surabaya,
Indonesia
Abstract views: 6
, PDF downloads: 2
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ANALYSIS OF GREEN ACCOUNTING IMPLEMENTATION, ESG DISCLOSURE, PRICE TO BOOK VALUE AND THEIR IMPACT ON COMPANY PERFORMANCE IN THE MINING SECTOR FOR THE PERIOD 2022-2023
ILLIYYA RAYATA ARDHANI,
Universitas Negeri Surabaya,
Indonesia Putri Dwi Rahmawati,
Indonesia Nindita Fitria Ariyanto,
Indonesia
Abstract views: 10
, PDF downloads: 8
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THE INFLUENCE OF PROFITABILITY, LIQUIDITY, AND LEVERAGE ON THE FIRM VALUE OF MANUFACTURING COMPANIES IN THE COAL MINING SUBSECTOR LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) DURING THE 2021–2024 PERIOD
INTAN NUR'AINI,
Bachelor of Accounting Study Program, Faculty of PSDKU, Universitas Negeri Surabaya,
Indonesia Anzani Mutiara Puwitasari,
¹Bachelor of Accounting Study Program, Faculty of PSDKU, Universitas Negeri Surabaya,
Indonesia Aisyah Diah Hapsari,
Bachelor of Accounting Study Program, Faculty of PSDKU, Universitas Negeri Surabaya,
Indonesia 18
Abstract views: 5
, PDF downloads: 18
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An Analysis of the Influence of Financial Ratios on Stock Prices of Energy and Mining Companies Listed on the Indonesia Stock Exchange
REZA ANGGIDYA PUTRI,
Universitas Negeri Surabaya,
Indonesia AZILA PUTRI JELITA,
Indonesia 1-16
Abstract views: 1
, PDF downloads: 22
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THE INFLUENCE OF PROFITABILITY ON FIRM VALUE IN COSUMER NON-CYCLICAL SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2022–2024 PERIOD
JESSENIA NADHITA NUGRAHINI,
UNIVERSITAS NEGERI SURABAYA,
Indonesia ALYA AYU SUCI RAMADHANI,
UNIVERSITAS NEGERI SURABAYA ,
Indonesia NABILA KURNIA NURHAINI,
UNIVERSITAS NEGERI SURABAYA ,
Indonesia
Abstract views: 4
, PDF downloads: 2
The Journal of Strategic Behavior Accounting (JSBA) is a peer-reviewed, open-access journal published by UNESA, publication dedicated to delivering superior analysis and discourse for readers in the accounting domain, with a specific emphasis on strategic behavior in accounting practice and theory. JSBA disseminates original research and high-caliber scientific articles that showcase innovative methodologies, techniques, implementations, and applications in accounting strategy and corporate decision-making.
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