IECBA is a work program organized by the Accounting Department Student Association, FEB UNESA, precisely on September 20 2023. This program aims to be a publication forum for students and academics through the best papers that will be published through proceedings and journal partners. IECBA 2023 carries the theme "The Innovation and Transformation of Business in Economic Recovery Era to Achieving Sustainable Development Goals (SDG's)" in which it is hoped that participants can express ideas to help sustainable business transformation and innovation to improve the post-pandemic economy. IECBA 2023 was attended by 2 resource persons, namely Mrs. Dr. Nunung Nurul Hidayah from the University of Southampton (United Kingdom) and Mrs. Elvia R. Shauki Phd MBA CA BAcc from the University of South Australia (Australia).