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Current IssueVol 3, No 3 (2026): Financial Inclusion, Smart SMEs, and Sustainable Business Innovation in the Digital Economy

Published July 27, 2026

Issue Description

The rapid evolution of digital technology continues to reshape the economic landscape, creating new opportunities while presenting significant challenges for businesses, policymakers, and society. Small and Medium Enterprises (SMEs), as the backbone of Indonesia's economy, are increasingly required to adopt digital innovation, improve financial literacy, and strengthen organizational resilience to remain competitive in an interconnected global market.

This issue of Fortuna Horizon Journal (FHJ) explores how financial inclusion, digital transformation, accounting innovation, business sustainability, taxation, and strategic management contribute to building resilient and inclusive economic growth. It welcomes empirical studies, conceptual papers, literature reviews... More

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Fortuna Horizon Journal (FHJ) is committed to publishing high-quality scientific works with significant impact in the fields of accounting, economics, management, digital business, entrepreneurship, business strategy, business sustainability, organizational or corporate value, and competitive advantage. FHJ covers research relevant to both large organizations and SMEs, employing a collaborative and interdisciplinary approach. FHJ is designed to embrace a new era of research with optimism and broad insight. With a name that carries the message of good fortune and a bright future, the journal aspires to be the premier choice for researchers and global readers.

"Expanding Knowledge, Shaping Tomorrow."

Types of Articles Accepted

  • Empirical Research: Studies based on primary or secondary data with in-depth analysis.
  • Literature Review: Critical reviews of existing research to identify trends and research gaps.
  • Case Studies: Detailed analysis of a specific case relevant to the journal's scope.
  • Conceptual Articles: Development of new theories or models relevant to various disciplines.
  • Policy Commentaries: Critical analysis of policies that impact the journal's key areas.

Fortuna Horizon Journal accepts articles from all over the world, with a focus on local studies that have global implications and vice versa.

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