Jurnal Ilmiah Akuntansi dan Bisnis (p-ISSN 2302-514X, e-ISSN 2303-1018) aims to serve as a medium of information and exchange of scientific articles between teaching staff, alumni, students, practitioners and observers of science in accounting and business. JIAB editor receives scientific articles of empirical research and theoretical studies related to accounting and business sciences that certainly have never been published. The Scientific Journal of Accounting and Business (JIAB) is published twice a year in January and July by Accounting Study Program in collaboration with Association of Indonesian Economic Bachelor (ISEI branch of Denpasar). Based on the Decree of the General Director of Strengthening the Research and Development, Ministry of Research, Technology and Higher Education of the Republic of Indonesia 10/C/C3/DT.05.00/2025, Jurnal Ilmiah Akuntansi dan Bisnis (JIAB) was declared as an Accredited Scientific Journal with category “Sinta 2” from Vol. 18 No. 2 2023 until Vol. 23 No. 1 2028 JIAB receives rigorous research articles that have not been offered for publication elsewhere. JIAB focuses on the research related to accounting and business that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially and also in the world. Therefore, JIAB accepts the articles from Indonesia authors and other countries. JIAB covered various of research approach, namely: quantitative, qualitative and mixed method. JIAB is indexed by: Science and Technology Index (SINTA 2) Directory of Open Access Journal (DOAJ) Google Scholar Crossref GARUDA ISJD