Focus and Scope

Focus

Jurnal Akuntansi Barelang (JAB) is a scholarly journal dedicated to the publication and dissemination of original research and academic contributions in the fields of accounting, finance, and related disciplines. The journal aims to advance accounting knowledge, encourage critical discussion, and promote the development of accounting theories, methodologies, and professional practices in response to contemporary economic, business, and organizational challenges.

JAB provides a platform for researchers, academics, accounting professionals, practitioners, and policymakers to share research findings and insights that contribute to the improvement of financial reporting, accountability, transparency, corporate governance, financial management, and decision-making processes. The journal welcomes empirical studies, conceptual papers, and literature reviews that offer meaningful theoretical and practical contributions to the advancement of accounting and finance.

Scope

Jurnal Akuntansi Barelang (JAB) welcomes manuscripts covering a broad range of topics in accounting, finance, economics, and related fields, including but not limited to the following areas:

  1. Financial Accounting – Financial reporting, accounting standards, financial statement analysis, revenue recognition, asset valuation, and the application of accounting principles in business organizations.
  2. Public Sector Accounting – Government accounting, public financial management, public sector financial reporting, budgeting, public accountability, transparency, and the management of public resources.
  3. Management Accounting – Cost accounting, budgeting, management control systems, performance measurement, strategic management accounting, and accounting information for managerial decision-making.
  4. Economics – Applied economics, economic development, macroeconomic and microeconomic issues, economic policy, and the relationship between economic conditions and accounting or financial practices.
  5. Islamic Financial Accounting and Management – Islamic accounting principles, Sharia-compliant financial reporting, Islamic banking, Islamic financial institutions, zakat accounting, waqf accounting, and Islamic financial management.
  6. Auditing – Internal and external auditing, audit quality, audit procedures, auditor independence, audit opinions, fraud detection, forensic accounting, and assurance services.
  7. Corporate Governance – Corporate governance mechanisms, board effectiveness, ownership structures, corporate accountability, risk management, internal control, and their implications for organizational performance.
  8. Accounting Ethics and Professionalism – Professional ethics, auditor independence, ethical decision-making, professional standards, integrity, and ethical challenges in accounting and auditing practices.
  9. Corporate Finance – Capital structure, investment decisions, dividend policy, financial performance, corporate valuation, financial risk management, and financing strategies.
  10. Accounting Education – Accounting curricula, teaching and learning methods, accounting competencies, professional education, technology in accounting education, and the development of accounting professionals.
  11. Taxation – Tax policy, tax planning, tax compliance, tax avoidance, taxpayer behavior, tax administration, and the relationship between taxation and business activities.
  12. Capital Markets – Capital market development, investment behavior, stock market performance, market efficiency, financial instruments, investor decision-making, and the impact of financial information on market responses.
  13. Banking and Financial Institutions – Banking performance, credit risk, financial services, banking regulation, financial inclusion, digital banking, and financial technology in banking operations.
  14. Accounting Information Systems and Technology – Accounting information systems, digital accounting, accounting software, information system security, automation, data analytics, and the application of emerging technologies in accounting and finance.
  15. Contemporary Accounting Issues – Sustainability accounting, environmental accounting, social responsibility reporting, integrated reporting, digital transformation, financial fraud, and other emerging issues relevant to accounting, finance, and business practices.

JAB encourages submissions that demonstrate originality, methodological rigor, and relevance to accounting research and professional practice. Contributions should provide clear insights into the development of accounting knowledge, address current challenges, or offer practical implications for businesses, public institutions, financial organizations, and other relevant stakeholders.