Focus and Scope

JEKAMI: Journal of Accounting (e-ISSN 3021-7407) is a peer-reviewed scientific journal published by Pustaka Digital Indonesia that focuses on disseminating high-quality research in the fields of Accounting and Finance. The journal welcomes both empirical and theoretical studies using qualitative, quantitative, or mixed methods that contribute to the advancement of accounting science, concepts, theories, and methodologies.

JEKAMI aims to serve as a platform for researchers, academics, professionals, and practitioners to share new insights and findings that promote innovation, accountability, transparency, and ethical practices in accounting and financial management.

The journal is published twice a year, in January and July, and accepts manuscripts written in English or Bahasa Indonesia.

Scope

The scope of JEKAMI: Journal of Accounting covers, but is not limited to, the following areas:

1. Financial Accounting

Studies related to the preparation, presentation, analysis, and interpretation of financial statements, including IFRS, financial reporting quality, and accounting standards.

2. Auditing

Research on auditing theory, audit practices, audit quality, auditor independence, risk-based audit, and forensic auditing.

3. Islamic Accounting

Studies exploring sharia-based accounting principles, zakat accounting, waqf reporting, Islamic financial institutions, and Islamic corporate governance.

4. Management Accounting

Research focusing on decision-making, performance measurement, cost control, budgeting systems, and strategic management accounting.

5. Cost Accounting

Analysis related to cost control systems, cost behavior, and cost management in improving organizational efficiency and profitability.

6. Taxation and Fiscal Policy

Studies on tax accounting, tax compliance, digital taxation, and the role of taxation in supporting economic and social development.

7. International Accounting

Research on comparative accounting systems, global financial reporting, cross-border taxation, and international accounting standards.

8. Nonprofit and Public Sector Accounting

Studies related to accounting practices in governmental institutions, NGOs, foundations, and other nonprofit entities, including accountability and transparency in public finance.

9. Budgeting and Performance Evaluation

Research on budgetary control systems, participatory budgeting, and performance-based budgeting in public and private organizations.

10. Accounting Information Systems

Studies on accounting software, ERP systems, digital transformation, blockchain in accounting, cybersecurity, and data analytics for decision-making.

11. Sustainability and Environmental Accounting

Research on sustainability reporting, environmental accounting, ESG (Environmental, Social, and Governance) disclosure, and corporate social responsibility (CSR).

12. Behavioral and Experimental Accounting

Studies exploring human behavior, psychology, and ethics in accounting decision-making and financial reporting.

Journal Objectives

The objectives of JEKAMI: Journal of Accounting are to:

  • Encourage academic discussion and dissemination of accounting and finance research results.

  • Foster collaboration between researchers, practitioners, and policymakers in addressing contemporary accounting challenges.

  • Support the development of accounting science that integrates local values and global perspectives.

Article Types

JEKAMI: Journal of Accounting accepts the following types of manuscripts:

  • Research Articles (original empirical or theoretical studies)

  • Conceptual Papers (theoretical framework and literature synthesis)

  • Systematic Literature Reviews

  • Case Studies relevant to accounting and finance practices

Indexing and Visibility

The journal is indexed in Dimensions, ResearchGate, OneSearch, Journal Stories, Index Copernicus, WorldCat, DOAJ, Microsoft Academic, CrossRef, ASEAN Cites, and RePEc, ensuring global visibility and accessibility for published research.