BALANCE: JOURNAL OF ISLAMIC ACCOUNTING

Current Issue

Vol. 6 No. 1 (2025)
Published August 31, 2025

 

ISSN :  2774-7603 (Online) DOI Prefix : 10.21274 by Crossref Editor in Chief : Dedi Suselo, S.E., M.M Publisher : Faculty of Islamic Economic and Business (FEBI) of Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung Frequency : 2 issues per year (Agustus dan Desember) Citation Analysis :

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Balance: Journal of Islamic Accounting It is a This is a scientific publication that publishes unpublished research papers from practitioners, students, and lecturers. In 2020, this journal was first published by the Sharia Accounting Study Program of the Faculty of Islamic Economics and Business at the Institut Agama Islam Negeri Tulungagung, which has now become the Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung. The existence of this journal is also thanks to collaboration with a professional association, the Indonesian Institute of Accountants (IAI) East Java Region. This publication is published twice a year, in August and December. The aim of the first issue of this journal is to raise awareness of the material produced by Indonesian scholars interested in Islamic accounting. The magazine then grew into a nationally recognized publication, attracting experts to serve on its editorial board and write for its issues.

Balance: Journal of Islamic Accounting The goal is to increase awareness of financial and accounting issues in Indonesia and maybe beyond.  This journal is dedicated to publishing scholarly works in the fields of Sharia Accounting, Financial Accounting, Management Accounting, Public Sector Accounting, SME Accounting, Accounting Information Systems, Taxation, and Audit.  This publication promotes the interchange of scientific information and knowledge across the academic and professional communities.  This publication provides a forum for researchers to publish their most recent discoveries, which may then be accessed and used as a resource by others.  As a result, it is hoped that this would motivate researchers, both academics and practitioners, to conduct scientific study, bridging the gap between theory and practice in the field of accounting.

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June 10, 2026

Articles

Siti Nurul Hijayanti, Gusganda Suria Manda
1-13
THE EFFECT OF THE RUPIAH EXCHANGE RATE AND INFLATION ON STOCK PRICES: (Case Study on Property & Real Estate Sector Companies Listed on the IDX for the 2021-2023 Period)
DOI: https://doi.org/10.21274/balance.v6i1.10596
PDF
Views: 131 | Downloads: 133
Santi Riskining Wahyu Maduta, Mochammad Ilyas Junjunan, Syalma Eka Nilamsari
14-32
THE EFFECT OF GREEN ACCOUNTING IMPLEMENTATION ON PROFITABILITY IN NON-CYCLICAL CONSUMER COMPANIES ON THE IDX IN 2020-2023
DOI: https://doi.org/10.21274/balance.v6i1.10366
PDF
Views: 137 | Downloads: 111
Candra Pramula Pinandita, Berlina Yudha Pratiwi, Dwi Indriani Fidiastutik Wijaya
33-59
JAVANESE CULTURAL VALUES THE DESIGN AND IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEMS IN MSMEs
DOI: https://doi.org/10.21274/balance.v6i1.11146
PDF
Views: 121 | Downloads: 72
LANTIP SUSILOWATI BINTI SUWADJI, Siti Nur Faizah
60-80
A TREATMENT OF NATURA AND/OR ENJOYMENT AFTER THE IMPLEMENTATION OF THE HPP LAW BASED ON PMK NO. 66 OF 2023
DOI: https://doi.org/10.21274/balance.v6i1.9965
PDF
Views: 113 | Downloads: 69
Kholifatus Sa'adah, Ahmad Hanif Fajrin, Moh. Farih Fahmi
81-95
The The Effect of Earnings Per Share (EPS), Price to Book Value (PBV), and Debt to Equity Ratio (DER) on Stock Prices in Primary Consumer Sector Companies Listed on the Indonesia Stock Exchange in 2021–2023
DOI: https://doi.org/10.21274/balance.v6i1.11291
PDF
Views: 234 | Downloads: 134
apri dwi astuti, Arinal Muna
96-113
A CARBON TAX IN INDONESIA : CONCEPT, OBJECTIVES AND CHALLENGES
DOI: https://doi.org/10.21274/balance.v6i1.11374
PDF
Views: 224 | Downloads: 194
Tri Nurul Khomidah, Sri Widi Lestari
114-128
A Literature Review : The Role of Corporate Boards in Enhancing Banks' Financial Performance
DOI: https://doi.org/10.21274/balance.v6i1.11384
PDF
Views: 129 | Downloads: 54
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