About the Publisher

JASF (Journal of Accounting and Strategic Finance) is published by Universitas Pembangunan Nasional “Veteran” Jawa Timur (UPN “Veteran” Jawa Timur), a public university in Surabaya, Indonesia. Founded in 1959, the university became a state university in 2014 and holds the highest institutional accreditation, “Unggul” (Excellent), from the National Accreditation Board for Higher Education (BAN-PT). Its vision is to become an excellent university with the character of bela negara (state defense), which emphasizes integrity, responsibility, and service to the nation.

Faculty of Economics and Business. JASF is hosted by the Faculty of Economics and Business (FEB) of UPN “Veteran” Jawa Timur. The faculty offers undergraduate and master’s programs in accounting, management, and development economics, and provides the academic environment, infrastructure, and administrative support for the journal.

Accounting Study Program. Within FEB, JASF is managed by the Accounting Study Program. Established in April 1966, the program is accredited “Unggul” (Excellent) by BAN-PT and is committed to high-quality, internationally oriented accounting education grounded in the character of bela negara. Lecturers of the program serve on JASF’s editorial team, and the program oversees the journal’s day-to-day management and funding while editorial decisions remain fully independent.

Partnership. JASF is published in collaboration with the Indonesian Institute of Accountants, Compartment of Academic Accountants (IAI-KAPd).

As publisher, UPN “Veteran” Jawa Timur is committed to supporting open access to research, maintaining the long-term availability of published content, and upholding the publication ethics set out in JASF’s Publication Ethics and Malpractice Statement, in line with the guidelines of the Committee on Publication Ethics (COPE).

Publisher address: Universitas Pembangunan Nasional “Veteran” Jawa Timur, Jl. Rungkut Madya No. 1, Gunung Anyar, Surabaya, East Java 60294, Indonesia. Website: www.upnjatim.ac.id