Focus and Scope

Jurnal Bina Akuntansi (JBA) is dedicated to the dissemination of scholarly research in the field of accounting. Our focus is to promote a broad understanding of accounting and its impact on organizational and societal processes. We welcome high-quality submissions that make substantial theoretical and empirical contributions to the field.

Scope of Jurnal Bina Akuntansi includes but is not limited to:

  1. Financial Accounting and Reporting

    • Studies on the standards, practices, and issues related to financial reporting.
    • Examination of financial statement analysis and valuation.
    • Research on accounting for financial instruments, revenue recognition, and leasing.

  2. Management Accounting

    • Exploration of budgeting, cost management, and performance measurement.
    • Research on management control systems and strategic management accounting.
    • Studies on the role of accounting information in managerial decision-making.

  3. Auditing and Assurance

    • Research on audit practices, standards, and regulation.
    • Examination of audit quality, auditor independence, and audit risk.
    • Studies on internal auditing and assurance services.

  4. Taxation

    • Analysis of tax policy, planning, and compliance.
    • Research on the impact of taxation on business decisions.
    • Examination of tax administration and international taxation.

  5. Public Sector Accounting

    • Studies on accounting practices in government and non-profit organizations.
    • Research on budgeting, financial reporting, and accountability in the public sector.
    • Examination of the impact of public sector accounting standards.

  6. Accounting Information Systems

    • Research on the design, implementation, and management of accounting information systems.
    • Studies on the impact of information technology on accounting processes.
    • Examination of cybersecurity, data analytics, and digital transformation in accounting.

  7. Corporate Governance and Ethics

    • Research on the role of accounting in corporate governance.
    • Examination of ethical issues in accounting and auditing.
    • Studies on the impact of corporate governance mechanisms on financial reporting quality.

  8. International Accounting

    • Studies on the harmonization of accounting standards across different countries.
    • Research on the challenges of financial reporting in a global context.
    • Examination of accounting practices in multinational enterprises.

  9. Environmental and Social Accounting

    • Research on sustainability accounting and reporting.
    • Studies on the role of accounting in corporate social responsibility.
    • Examination of environmental management accounting practices.

  10. Forensic Accounting and Fraud

    • Research on fraud detection and prevention methods.
    • Examination of forensic accounting techniques and practices.
    • Studies on the role of forensic accountants in legal proceedings.

JBA aims to be a leading platform for the exchange of innovative ideas and research findings among academics, practitioners, and policymakers. We encourage submissions that offer new insights, challenge conventional wisdom, and propose practical solutions to contemporary accounting issues. Our goal is to advance the knowledge and practice of accounting and contribute to the development of a more transparent, accountable, and sustainable economic environment.