Vol. 29 No. 2 (2026)

This issue of the Journal of Economics, Business, and Accountancy Ventura presents three insightful studies that reflect the evolving landscape of economic and financial research in Indonesia. The first paper explores the intersection of digital culture, intellectual capital, and sustainability accounting, examining their collective impact on the reputation and performance of manufacturing companies. The second study investigates the volatility of crude oil, coal, and gold prices and their influence on the Composite Stock Price Index (JCI) on the Indonesia Stock Exchange from 2018 to 2025, offering valuable perspectives on market dynamics. Lastly, the third paper delves into tax administration efficiency, analyzing the effects of core tax system implementation in Indonesia. Together, these contributions underscore the journal’s commitment to advancing knowledge in economics, business, and accountancy while addressing contemporary challenges in the field.