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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Friction Audit and Digital Tax e-Compliance in Cross-Border Religious Travel: The Case of Barokah Travel
Raras Dwi Pratiwi Wahyu Utomo,
Universitas Negeri Surabaya,
Indonesia Zahra Eka Fitriah,
Universitas Negeri Surabaya,
Indonesia Dwi Handoyo,
Universitas Negeri Surabaya,
Indonesia Safarel Chiquitita Fayendar Efendi,
Universitas Negeri Surabaya,
Indonesia Elda Putri Rahmadhani,
Universitas Negeri Surabaya,
Indonesia Rafi Atha Irsyad Arien,
Universitas Negeri Surabaya,
Indonesia 
Abstract views: 7
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PDF downloads: 3
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The Effect Of Cash Ratio, Debt To Equity Ratio, And Total Asset Turnover On The Profit Growth Of Technology Companies Listed On The Indonesian Stock Exchange
Syifa Julita Moulinda,
Universitas Negeri Surabaya,
Indonesia Novita Sari,
Universitas Negeri Surabaya,
Indonesia Chornelia Putri Indah Wijaya,
Indonesia
Abstract views: 13
, PDF downloads: 2
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COMPLIANCE BY DESIGN: REGISTRATION-TO-FILING PATHWAYS AND FRICTION POINTS
Nirina Annara Vania Zulfikar,
Universitas Negeri Surabaya,
Indonesia Firman Ardhiansyah,
Universitas Negeri Surabaya,
Indonesia Muhammad Fazaro Alfarishi,
Universitas Negeri Surabaya,
Indonesia Elfrida Esti Nur Azizah,
Universitas Negeri Surabaya,
Indonesia Retno Dwi Ariyanti,
Universitas Negeri Surabaya,
Indonesia Tessa Evazalina ,
Universitas Negeri Surabaya,
Indonesia
Abstract views: 6
, PDF downloads: 1
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Compliance by Design Registration-to-Filing Pathways and Friction Points.
Chelsea Olivia,
Universitas Negeri Surabaya,
Indonesia Refka Selegi Fadila,
Universitas Negeri Surabaya,
Indonesia Wakhidatur Rizqi Zulfarida,
Universitas Negeri Surabaya,
Indonesia Devita Vidya Anggraini,
Universitas Negeri Surabaya,
Indonesia Clodiya Ikhtiarsyah,
Universitas Negeri Surabaya,
Indonesia Falisya Cyntia Putri,
Universitas Negeri Surabaya,
Indonesia Refansyah Ataullah,
Universitas Negeri Surabaya,
Indonesia 10
Abstract views: 6
, PDF downloads: 3
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Public Attention and Digital Financial Inclusion in Indonesia: Google Trends Evidence on QRIS and Digital Public Service Infrastructure
REZA ANGGIDYA PUTRI,
Universitas Negeri Surabaya,
Indonesia Reviana Kayla Putri,
Indonesia Safira Fitri,
Indonesia Alya Ayu Suci Ramadhani,
Indonesia Adinda Nur Azizah,
Indonesia Adiva Alfi Noer Habibah,
Indonesia Maeva Frila Ardianti,
Indonesia Uswatun Hasanah ,
Indonesia 9
Abstract views: 7
, PDF downloads: 5
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.
Call for Papers |
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