Journal of Business, Accounting and Information Technology With a registered Number E-ISSN: 3124-954X (Online) is a scientific journal published by | url: https://jbait.org/index.php/jbait

Vol. 1 No. 3 (2026): August 2026

View Vol. 1 No. 3 (2026): August 2026

The Journal of Business, Accounting and Information Technology (JBAIT) presents a collection of articles addressing contemporary issues in accounting, finance, taxation, management, and organizational studies. The contributions in this issue explore strategic topics such as the role of intellectual capital, competitive advantage, and fintech in enhancing SME financial performance; taxpayers’ ethical acceptance of tax evasion; organizational culture and employee performance; as well as financial accountability and transparency in religious nonprofit organizations. Together, these studies provide relevant insights into financial management, taxation, organizational effectiveness, and institutional accountability.

Published: 2026-08-08

Articles

Beyond Financial Capital: How Intellectual Capital, Competitive Advantage, and Fintech Shape Financial Performance in Creative Industry SMEs

Louisa De Marillac Soba, Resvina Situmorang

108-120
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What Shapes Taxpayers' Ethical Acceptance of Tax Evasion? The Roles of Tax System, Discrimination, and Tax Sanctions

Yayu Desri Yanti Pethan, Sulche Ifone Nafi

121-134
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Organizational Culture, Job Involvement, and Employee Performance

Clark Medina, Fathimah Hamzah, Ahmed Ghazali

135-145
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Financial Accountability and Transparency in Religious Non-Profit Organizations: Evidence from GMIT Imanuel Beumopu Church

Ester Louisa Amelia Rondo, Jennie Sarlota Sir

146-156
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The Influence of Human Resource Competence, Information Technology Utilization, and Internal Control Systems on the Quality of Financial Statements in the Government of Ende Regency

Fransiskus Marlon Reu, Irenne Jeannetta Mo’a

157-169
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