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.