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.