About the Journal
Journal of Financial and Behavioural Accounting (JFBA) is a peer-reviewed journal managed by the Accounting Department and the Institute for Research and Community Service at Universitas Terbuka. JFBA is a specialized journal that focuses on research in the field of Financial and Behavioural Accounting. The JFBA editorial committee is committed to spreading the widest range of accounting studies and knowledge. JFBA ensures the publication of articles that meet high-quality standards through an objective review process. JFBA was conducted in the Google Scholar and Garba Rujukan Digital (Garuda) database.