International Economic Conference of Business and Accounting

About the Journal

Journal Title	:	Proceeding International Economic Conference of Business and Accounting
ISSN/E-ISSN	:	3047 - 1877
Editor in Chief	:	Dr. Rohmawati Kusumaningtias, SE., Ak., MSA., CA
Publisher	:	Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia
Frequency	:	December

International Economic Conference of Business and Accounting is an IECBA Proceeding that publishes research in the Business and Accounting field. It is published by the Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya (the State University of Surabaya).

International Economic Conference of Business and Accounting accepts research articles in the field of Business and Accounting that specifically discuss the implementation of IECBA as follow:

Financial Accounting
Corporate Governance
Accounting Education
Ethics and Professionalism
Market Based Accounting Research
Auditing
Taxation
Public Sector Accounting
Sharia Accounting
Accounting Information System
Business

Current Issue

Vol. 3 No. 01 (2025): IECBA-30 November 2025

Published: 2025-11-13

Articles

The Impact of Corporate Governance Mechanisms on Corporate Tax Avoidance in Indonesia Public Companies for the Period 2019–2023

Yosua Hananto Pratama, Lintang

212-222
- PDF
IMPLEMENTATION OF BALANCED SCORECARD IN BUDGET PREPARATION

agung listiadi, RakhmawatiDwi Yuli Rakhmawati, Meylia Elizabeth Ranu, Raya Sulistyowati

1-15
- PDF
The Influence of Board of Directors and Independent Commissioners on Firm Value in the Technology Sector Listed on the IDX, 2021–2023

Nafis Mochammad Syahrun, Rohmawati Kusumaningtias, Noel Bergonia

17-32
- PDF
The Influence of Regulation and Tax Incentives on ESG Implementation in Financial Reporting of MSMEs in West Java, Indonesia

Asep Rohmat, Agustine Dwianika

16-22
- PDF
THE EFFECT OF PROFITABILITY AND LEVERAGE ON FIRM VALUE IN BANKING COMPANIES FROM 2021 TO 2023

Ananta Bagas Rachmad Fathoni, Hariyati

193-211
- PDF
How Do Social Media, Social Environment, and Trust in Government Influence Tax Compliance Intentions Among Generation Z? Exploring the Mediating Role of Tax Morality and Social Media Engagement

Athena Ongkodjojo, Helena Setyawati Firmansyah, Arja Sadjiarto

253-282
- PDF
The Influence of Competence and Knowledge Sharing on Employee Performance with the Mediation of Job Satisfaction at the Department of Trade and Industry of Central Kalimantan Province

Lauran Yuni Silaban, Vivy Kristinae, Ani Mahrita, Meitiana

184-192
- PDF
The Impact of IoT (Internet of Things) on Green Operations and Digitalization as a Business Strategy for Two Hotels in Palangkaraya

Gilbert Aurelio Lundjo, Suwarno

122-131
- PDF
Harnessing Natural Resources to Inspire Financial Growth and Enhance the Well-being of the Randegan Village Community Harnessing Natural Resources to Inspire Financial Growth and Enhance the Well-being of the Randegan Village Community

Santi Miftakhul Toyibah, Dewi Anggraeni, Aurellya Khusnul Nur Azizah, Risky Al Basid, Rohmawati Kusumaningtias, Noel Bergonia

223-233
- PDF
The Effect of Foreign Ownership and Managerial Ownership on Transfer Pricing with Audit Committee Moderation

Dina Karista, Rochmad Bayu Utomo

132-146
- PDF
Determinant of Tax Avoidance: Leverage, Managerial Ownership, Institutional Ownership, and Thin Capitalization

Kholid Jundi Ar Ridho, Mujiyati

94-106
- PDF
The Challenges of Implementing Accountability at Village-Owned Enterprises (BUMDes) to Optimize Tax Compliance: Evidence from Madura

Citra Lutfia, Gita Arasy Harwida

33-43
- PDF
Green Budgeting As an Instrument of Sustainable Fiscal Governance: A Systemic Literature Review

Yulia Yunita Yusuf, Andi Faisal, Adriansyah

240-252
- PDF
The Influence of Tax Knowledge, Tax Incentives, Modernization of The Tax Administration System, Taxpayer Awareness, and Tax Sanctions on MSME Taxpayer Compliance

Kharishatunnisa, Rina Trisnawati

62-76
- PDF
The Effect of Islamic Financial Literacy Level on the Success of Cost Reduction Programs in Micro, Small, and Medium Enterprises (MSMEs) in Makassar City

Azwar Anwar, Masnawaty Sangkala, Febrina Nur Ramadhani

55-61
- PDF
Ethical AI in Accounting and Finance: Risks and Opportunities for Business Strategy Risks and Opportunities for Business Strategy

Moh Syifauddin, Rita Yuliana, M Masqatul Imam Romadlani

234-239
- PDF
A APPLICATION OF DIGITAL ACCOUNTING USING IA IN FINANCIAL DECISION MAKING DIGITAL ACCOUNTING USING IA

Rahayu Dewi Zakiyah RF, Emi Rachmawati

164-175
- PDF
State-Owned Enterprises’ Stock Market Reaction to Danantara Inauguration: An Event Study Analysis

Fitria, Abrori

44-54
- PDF
Analysis of Factors that Influence the Disclosure of Enterprise Risk Management (Empirical Study on Industrial Companies Listed on the Indonesia Stock Exchange for the Period 2021-2023)

HAIDAR DICKY ROBBANI -, Dra. Rina Trisnawati, M.Si., Ak,. Ph.D., C.A.

76-93
- PDF
Sustainable Profitability through Cost-Volume-Profit Analysis: Evidence from RM Seafood Restaurant

Nurafni Oktaviyah, Mukhammad Idrus, Anisatun Humayrah Rais

176-183
- PDF
Climate Change Disclosure and Firm Value: The Moderating Role of Environmental Performance

Auliya Zulfatillah, Alifa Wahyu Wulan Agustin

147-163
Between Price and Pride: Siri’ as a Culture-driven Factor in Fish Trader Decision-Making

Lukman Dahlan, Rahayu Alkam, Fina Ruzika Zaimar

107-121
- PDF

View All Issues

IECBA 2025 THEME:

“Ethical Challenges in AI-Driven Accounting and Financial Decision-Making"

Opening Speech:

Prof. Dr. Anang Kistyanto, S.Sos., M.Si - Universitas Negeri Surabaya

Speaker:

Prof. Mohd. Rizal Palil - Universiti Kebangsaan Malaysia

Dr. Harun, M.Acc., CPA - Singapore Business School, James Cook University (JCU)

Dr. Yuni Yuningsih, PhD., M.Com., CPA. - Curtin Business School, Curtin University, Australia

Dr. Grace Oyeyemi Ogundajo - Babcock University, Nigeria

Prof. Dr. Suhally Hasnan - Universiti Teknologi Mara

PUBLICATION OPPORTUNITIES:

Jurnal Indonesian Treasury Review - Dirjen perbendaharaan Kemenkeu RI SINTA2
Jurnal Accounting and Investment - Universitas Muhammadiyah Yogyakarta SINTA 2
Jurnal Review Akuntansi dan Bisnis Indonesia - Universitas Muhammadiyah Yogyakarta SINTA 3
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen - Politeknik Negeri Malang SINTA 3

REGISTRATION FEE(S)

IMPORTANCE DATE

Abstract Submission Deadline : August, 23th 2025

Abstract Acceptance : August, 26th 2025

Full Paper Submission Deadline : August, 30th 2025

Full Paper Acceptance : September, 1st 2025

Payment Deadline : September, 2nd 2025

Conference Day : September, 04th 2025

Presentation : September, 04th 2025

VENUE:

Thursday , September, 04th 2025

Offline : The Southern Hotel Surabaya, Jl Jemursari No. 110-112, Surabaya, Jawa Timur 60237 Indonesia

Online: Zoom & Live on YouTube

SPONSORSHIP

Co-Host :

SEND YOUR MANUSCRIPT

International Economic Conference of Business and Accounting

About the Journal

Current Issue

Articles

The Impact of Corporate Governance Mechanisms on Corporate Tax Avoidance in Indonesia Public Companies for the Period 2019–2023

IMPLEMENTATION OF BALANCED SCORECARD IN BUDGET PREPARATION

The Influence of Board of Directors and Independent Commissioners on Firm Value in the Technology Sector Listed on the IDX, 2021–2023

The Influence of Regulation and Tax Incentives on ESG Implementation in Financial Reporting of MSMEs in West Java, Indonesia

THE EFFECT OF PROFITABILITY AND LEVERAGE ON FIRM VALUE IN BANKING COMPANIES FROM 2021 TO 2023

How Do Social Media, Social Environment, and Trust in Government Influence Tax Compliance Intentions Among Generation Z? Exploring the Mediating Role of Tax Morality and Social Media Engagement

The Influence of Competence and Knowledge Sharing on Employee Performance with the Mediation of Job Satisfaction at the Department of Trade and Industry of Central Kalimantan Province

The Impact of IoT (Internet of Things) on Green Operations and Digitalization as a Business Strategy for Two Hotels in Palangkaraya

Harnessing Natural Resources to Inspire Financial Growth and Enhance the Well-being of the Randegan Village Community Harnessing Natural Resources to Inspire Financial Growth and Enhance the Well-being of the Randegan Village Community

The Effect of Foreign Ownership and Managerial Ownership on Transfer Pricing with Audit Committee Moderation

Determinant of Tax Avoidance: Leverage, Managerial Ownership, Institutional Ownership, and Thin Capitalization

The Challenges of Implementing Accountability at Village-Owned Enterprises (BUMDes) to Optimize Tax Compliance: Evidence from Madura

Green Budgeting As an Instrument of Sustainable Fiscal Governance: A Systemic Literature Review

The Influence of Tax Knowledge, Tax Incentives, Modernization of The Tax Administration System, Taxpayer Awareness, and Tax Sanctions on MSME Taxpayer Compliance

The Effect of Islamic Financial Literacy Level on the Success of Cost Reduction Programs in Micro, Small, and Medium Enterprises (MSMEs) in Makassar City

Ethical AI in Accounting and Finance: Risks and Opportunities for Business Strategy Risks and Opportunities for Business Strategy

A APPLICATION OF DIGITAL ACCOUNTING USING IA IN FINANCIAL DECISION MAKING DIGITAL ACCOUNTING USING IA

State-Owned Enterprises’ Stock Market Reaction to Danantara Inauguration: An Event Study Analysis

Analysis of Factors that Influence the Disclosure of Enterprise Risk Management (Empirical Study on Industrial Companies Listed on the Indonesia Stock Exchange for the Period 2021-2023)

Sustainable Profitability through Cost-Volume-Profit Analysis: Evidence from RM Seafood Restaurant

Climate Change Disclosure and Firm Value: The Moderating Role of Environmental Performance

Between Price and Pride: Siri’ as a Culture-driven Factor in Fish Trader Decision-Making

Dr. Harun, M.Acc., CPA - Singapore Business School, James Cook University (JCU)

Dr. Yuni Yuningsih, PhD., M.Com., CPA. - Curtin Business School, Curtin University, Australia

Dr. Grace Oyeyemi Ogundajo - Babcock University, Nigeria

Prof. Dr. Suhally Hasnan - Universiti Teknologi Mara

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