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.

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 7, No. 2 (April 2026) features 5 articles written by 12 authors from Indonesia. The authors represent 2 distinct institutional affiliations, both domestic institutions.

The authors are affiliated with institutions across two Indonesian provinces: East Java and South Sulawesi.

The articles in this issue cover financial technology and digital payments, accounting information systems and digital transformation in MSMEs, social and environmental accounting, corporate governance and corruption control, and financial literacy and investment decisions. This institutional diversity reflects JAEF’s commitment to encouraging scholarly contributions in accounting, finance, entrepreneurship, and business.