About the Journal
TEMA (Jurnal Tera Ilmu Akuntansi) published by the Department of Accounting, Faculty of Economics and Business, Universitas Brawijaya. TEMA has been published since 2000 and since 2012 has been available online. The purpose of establishing the TEMA Journal is to support and accommodate accounting and business research that has an impact on scientific developments and the world of practice. To achieve this goal, TEMA Journal is published 2 times a year, in May and November. For information on article submission or other information please contact us.
This issue has been online since November 24 2023 for the regular issue, the authors who contributed to this issue are from Indonesia, Libya, and Malaysia.