The Aim of Journal of Economics Business Finance and Accounting is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and asia especially and also in the world. The intended scientific article is in the form of a theoretical review and empirical study of related science, which can be accounted for and disseminated Indonesia and asia especially and also in the world. Journal of Economics Business Finance and Accounting, an electronic journal, provides a forum for publishing the original research articles, review articles from contributors, and the novel technology news related to accounting science, accounting practices, accounting profession, finance management, Cooperative and SMEs This journal encompasses original research articles, review articles, and short communications, including: Economics Business management Management Accounting Financial Accounting Public Sector Accounting Sharia Accounting Accounting Information Technology Auditing Professional Ethics Capital Market Corporate Governance Finance Management Taxation Banking Cooperative and SMEs Cooperative and SMEs Accounting