Balance: Economic, Business, Management and Accounting Journal, which is an electronic-focused scientific journal in the fields of Economics, Business, Management and Accounting published by UMSurabaya Publishing with management at the Faculty of Economics and Business, Muhammadiyah University of Surabaya. Journal that carries out a review process in publishing scientific work from researchers, academics and practitioners. This journal publishes economics, business, management and accounting manuscripts twice yearly

Vol. 23 No. 2 (2026): July

Published: 2026-07-28

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