https://ejournal.iba.ac.id/index.php/surplus/issue/feed 2025-12-09T12:43:59+07:00 Endang Kusdiah Ningsih endanghasan62@gmail.com Open Journal Systems <p><img src="/public/site/images/chiefeditor/COVER_SURPLUS_miniiii.jpg"></p> <p>Surplus&nbsp; is a peer-reviewed journal which is published by Economic Faculty Universitas IBA publishes biannually in July and December. This journal publishes student final assignment research and research students and lecturers in the field of economic, management and accounting.</p>