Focus and Scope

Jurnal Ilmiah Akuntnasi dan Bisnis is a peer-reviewed academic journal that publishes original research articles on a wide range of topics related to accountancy and business. The journal's focus is on empirical studies that advance our understanding of how to manage and improve organizations.

The journal's scope includes the following areas:

1. Financial Accounting
-Theoretical and empirical research on financial accounting standards and practices
-Financial reporting issues in various industries, including manufacturing, retail, and finance
-The impact of financial accounting information on decision-making
-Corporate governance and its relationship to financial reporting
-The role of financial accounting in financial markets

2. Management Accounting
-Cost accounting and cost management techniques
-Budgeting and forecasting
-Performance measurement and evaluation
-Management control systems
-The role of management accounting in strategic decision-making

3. Hospitality Accounting
-Revenue management and pricing strategies
-Cost control in the hospitality industry
-Financial analysis of hospitality businesses
-Accounting for hotel operations, restaurants, and other hospitality enterprises
-The impact of tourism on hospitality accounting practices

4. Taxation
-Income tax planning and compliance
-Tax policy and its impact on businesses
-International taxation issues
-Taxation of specific industries, such as real estate and energy
-The role of tax accounting in financial reporting

5. Auditing
-Auditing standards and practices
-Internal and external auditing
-Audit techniques and procedures
-Fraud detection and prevention
-Auditing in the digital age

6. Accounting Information Systems
-Design and implementation of accounting information systems
-Data security and privacy in accounting systems
-The impact of accounting information systems on business processes
-The role of accounting information systems in corporate governance
-Emerging trends in accounting information systems