BALANCE: Economic, Business, Management and Accounting Journal is an accredited open-access scholarly journal published by UMSurabaya Publishing, Universitas Muhammadiyah Surabaya. This journal serves as a national publication platform for academics, researchers, and practitioners to disseminate research findings and scholarly articles in the fields of economics, business, management, and accounting. First published in print in 2007 and online in 2018, BALANCE: Economic, Business, Management and Accounting Journal is published biannually (January and July) with a print ISSN of 1693-9352 and an online ISSN of 2614-820X.
Vol. 23 No. 2 (2026): July
For this edition, the author are coming from Indonesia and Iraq
Published:
2026-07-28
Artikel
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Razita Salsabilah
(1), Rifki Khoirudin
(2), Uswatun Khasanah
(3)
(1)
Faculty of Economics and Business, Universitas Ahmad Dahlan, Indonesia, Indonesia,
(2)
Faculty of Economics and Business, Universitas Ahmad Dahlan, Indonesia, Indonesia,
(3)
Faculty of Economics and Business, Universitas Ahmad Dahlan, Indonesia, Indonesia
-
Lutfi Bayu Indarto
(1), Anang Kistyanto
(2), Dewie Tri Wijayati Wardoyo
(3)
(1)
State University of Surabaya, Indonesia, Indonesia,
(2)
State University of Surabaya, Indonesia, Indonesia,
(3)
State University of Surabaya, Indonesia, Indonesia
-
Muhammad Alhakim Danurwindo
(1), Nanang Suryadi
(2)
(1)
Brawijaya University, Indonesia, University of Muhammadiyah Surabaya, Indonesia,
(2)
Brawijaya University, Indonesia, Indonesia
-
Ashraf Amer Abdel Khaleq
(1)
(1)
Department of Economics, College of Administration and Economics, University of Kirkuk, Iraq, Iraq
-
Fajrial Hakim
(1), Arief Budiman
(2)
(1)
Faculty of Economy and Business, UPN “Veteran” Jawa Timur, Surabaya, East Java, Indonesia, Indonesia,
(2)
Faculty of Economy and Business, UPN “Veteran” Jawa Timur, Surabaya, East Java, Indonesia, Indonesia
-
Ibnu Agus Santosa
(1), Hafidulloh Hafidulloh
(2), Gogi Kurniawan
(3), Dani Rohmati
(4)
(1)
Management Department, Sekolah Tinggi Ilmu Ekonomi YAPAN, Surabaya, East Java Indonesia , Indonesia,
(2)
Management Department, Sekolah Tinggi Ilmu Ekonomi YAPAN, Surabaya, East Java Indonesia , Indonesia,
(3)
Management Department, Sekolah Tinggi Ilmu Ekonomi YAPAN, Surabaya, East Java Indonesia , Indonesia,
(4)
Management Department, Sekolah Tinggi Ilmu Ekonomi YAPAN, Surabaya, East Java Indonesia , Indonesia
-
Fendy Cuandra
(1), Sefryansah
(2), Listia Nurjanah
(3)
(1)
Batam International University, Batam, Kepulauan Riau, Indonesia, Indonesia,
(2)
Batam International University, Batam, Kepulauan Riau, Indonesia, Indonesia,
(3)
Batam International University, Batam, Kepulauan Riau, Indonesia, Indonesia
-
Ali Naser Alwan
(1)
(1)
College of Business Economics, AL-Nahrain University, Baghdad, Iraq, Iraq
-
Ali Bnilam
(1)
(1)
College of Management and Economics, Dijlah University, Baghdad, Iraq, Iraq
-
Isalman
(1)
(1)
Department of Management, Halu Oleo University, Kendari, Sulawesi Tenggara, Indonesia, Indonesia
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