Vol. 29 No. 1 (2026)

This inaugural issue of Journal of Economics, Business, and Accountancy Ventura Volume 29, Number 1 (2026) presents a compelling collection of five research articles that explore critical dimensions of contemporary economic and financial behavior. The studies delve into diverse yet interconnected themes—from the financial management practices of fishing entrepreneurs in Maluku, shaped by income dynamics, social support, and mental accounting, to the strategic application of the Balanced Scorecard in navigating Industry 5.0 challenges. The issue also examines the bidirectional spillover effects of ASEAN foreign workers on the digital transformation of Indonesian MSMEs, alongside an investigation into the psychological and cognitive factors driving over-indebtedness in peer-to-peer lending. Rounding out the volume, a study on the determinants of financial reporting integrity in rural banks underscores the importance of transparency in Indonesia’s financial sector. Together, these contributions offer valuable insights for scholars, policymakers, and practitioners seeking to address the complexities of modern economic systems.