Vol. 1 No. 03 (2026): March

Articles

• 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

  DOI : https://doi.org/10.26740/jsba.v1i03.46724
  Abstract views: 96 , PDF downloads: 96

  • PDF

• 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

  DOI : https://doi.org/10.26740/jsba.v1i03.47014
  Abstract views: 126 , PDF downloads: 683

  • PDF

• Assessment-to-Appeal Timelines in Corporate Tax Disputes

  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

  DOI : https://doi.org/10.26740/jsba.v1i03.47049
  Abstract views: 72 , PDF downloads: 134

  • PDF

• 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

  DOI : https://doi.org/10.26740/jsba.v1i03.47063
  Abstract views: 130 , PDF downloads: 136

  • PDF

• 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

  DOI : https://doi.org/10.26740/jsba.v1i03.51702
  Abstract views: 228 , PDF downloads: 140

  • PDF