ANNOUNCEMENT: TEMPORARY OJS SYSTEM DISRUPTION
We would like to inform all authors, reviewers, and readers that our Online Journal System (OJS) has been experiencing extended technical issues and maintenance since December 2025. This disruption has affected user access to accounts and visibility of some manuscripts submitted in our system.
While our technical team is working to fully restore the system, we kindly ask authors who submitted manuscripts and no decision has been made for their submissions or who are experiencing login difficulties to resend their manuscripts and submission details to the journal’s official email address (jdab@usk.ac.id) as a precautionary measure or to our new OJS 3 at https://publications.usk.ac.id/index.php/jdab.
We sincerely apologize for the inconvenience and appreciate your patience and understanding. Further updates will be posted on this website as soon as the system is fully restored.
Sincerely,
Editor-in-Chief
Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Jurnal Dinamika Akuntansi dan Bisnis
Jurnal Dinamika Akuntansi dan Bisnis (JDAB) is a biannual peer-reviewed and open-access journal published by Accounting Department, Universitas Syiah Kuala, Indonesia, in collaboration with the Institute of Indonesia Chartered Accountant. JDAB was first published in March 2014 and made accessible online commencing March 2016. ISSN: 2355-9462 (Print), E-ISSN: 2528-1143 (Online).
It aims to take part in the advancement of accounting knowledge by publishing high quality researches in contemporary trends in accounting and business in emerging market/ countries. As the main horizon of the journal is to embrace the contemporary trends in accounting and business, hence its scope is dynamic and evolving to accommodate the most recent and emerging issues, challenges and phenomena. For example, accounting for disasters, big data analytic in business, accounting for Islamic FinTech and sustainability.
We invite industry experts and academic scholars to take a part of our journal’s readers, authors and reviewers.
From 2019 to 2023, JDAB has been nationally accredited (Sinta 2) by the Indonesian Ministry of Research, Technology and Higher Education. The journal is applying for re-accrediation and the new accredation result has not been obtained.
The journal is also included in in Directory of Open Access Journals (DOAJ)![]()
We envision to become an internationally reputable journal indexed in Scopus and Web of Science (WOS). We have been taking significant steps to materialize this vision including by associating our editorial team with the international recognized scholars and continuously improving our journal management.
Important links for Authors and Reviewers

Vol 12, No 2 (2025): September 2025
Table of Contents
Articles
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Tamrin Lanori, Yudhistira Adwimurti, Sabar Pardamean Lumbantobing
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219-242
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Putu Novia Hapsari Ardianti, Ni Luh Putu Wiagustini, Ni Made Dwi Ratnadi, Ni Putu Sri Harta Mimba
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243-266
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Hery Haryanto, Hesniati Hesniati, Badra Maitri
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267-282
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