Journal of Accounting, Entrepreneurship and Financial Technology (JAEF)

Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) (e-ISSN: 2686-4479; p-ISSN: 2686-5505) is a blind peer-reviewed journal published biannually in April and October. JAEF serves as a communication medium and forum for researchers, academics, and accounting and finance practitioners in the fields of accounting, finance, entrepreneurship, and business. JAEF is published by the Accounting Study Program at Universitas Ciputra Surabaya.

The journal has been accredited (SINTA 4) by Akreditasi Jurnal Nasional (ARJUNA), managed by the Ministry of Higher Education, Science, and Technology of the Republic of Indonesia.

Authors are encouraged to submit their manuscripts through the journal's official website at https://journal.uc.ac.id/index.php/JAEF/about/submissions. Please note that JAEF is only accessible through our official website. We are not responsible for any content or submissions found outside this domain.

Vol. 8 No. 1 (2026): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF)

The Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF), p-ISSN: 2686-4479, e-ISSN: 2686-5505, is a peer-reviewed publication from the School of Business Management at Universitas Ciputra Surabaya, Indonesia.

Volume 8, No. 1 (October 2026) features 5 articles written by 12 authors from two countries: Indonesia and South Korea. The authors represent 5 distinct institutional affiliations, comprising 4 domestic institutions and 1 international institution.

The domestic authors are affiliated with institutions across three Indonesian provinces: East Java, DKI Jakarta and South Sulawesi.

The articles in this issue cover behavioral issues in accounting and finance, capital markets, social and environmental accounting, corporate governance and accountability, and entrepreneurship and financial inclusion. This geographical and institutional diversity reflects JAEF’s commitment to encouraging national and international scholarly contributions in accounting, finance, entrepreneurship, and business.

Published: 2026-10-26