About the Journal

Title           : Jurnal Akuntansi dan Governance Andalas (JAGA)

Release     : Two times, every May and November

e-ISSN       : 2797-6785

p-ISSN       : 2442-2363

Publisher : Unand Press

Journal Secretariat : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Andalas

 

OVERVIEW ABOUT JAGA

Jurnal Akuntansi dan Governance Andalas (JAGA) is a distinguished peer-reviewed journal published biannually by the Unand Press. The journal is dedicated to the dissemination of high-quality scholarly research that advances theoretical, empirical, and practical understanding in the fields of accounting and governance.

JAGA invites original contributions that address a broad spectrum of topics, including financial accounting, sharia accounting, management accounting, corporate and public governance, public sector accounting, auditing and forensic accounting, taxation, financial accounting standard for private entities, sustainability accounting, and information systems. The journal provides a reputable forum for academics, researchers, and professionals to present findings that contribute meaningfully to the development of the discipline.

All submissions undergo a rigorous double-blind peer-review process, ensuring that published works meet the highest standards of academic integrity, methodological rigor, and relevance. JAGA adheres to the ethical guidelines established by the Committee on Publication Ethics (COPE) and follows the Principles of Transparency and Best Practice in Scholarly Publishing, thereby reinforcing its commitment to responsible publishing and editorial excellence.

As an open-access journal operating under the Creative Commons Attribution 4.0 International License (CC BY 4.0), JAGA ensures that all published content is freely accessible, fostering greater visibility, citation, and global academic engagement. Authors retain full copyright of their work while contributing to the collective advancement of scholarly knowledge.

Jurnal Akuntansi dan Governance Andalas aspires to be a leading source of authoritative research in accounting and governance, recognized for its scholarly contribution, editorial rigor, and ethical publishing practices.

 

FOCUS AND SCOPE

Focus

Jurnal Akuntansi dan Governance Andalas (JAGA) focuses on advancing the body of knowledge in the disciplines of accounting and governance. The journal seeks to foster scholarly dialogue and disseminate innovative research that addresses critical theoretical and practical issues in both private and public sector contexts. JAGA prioritizes academic work that contributes to the development of accounting thought, informs policy-making, enhances governance frameworks, and addresses emerging challenges in the global economic environment.

Scope

JAGA welcomes original research articles, conceptual papers, and literature reviews that offer significant contributions to the following areas:

  • Financial Accounting – including standards development, reporting quality, and financial statement analysis;
  • Management Accounting – encompassing budgeting, performance measurement, strategic cost management, and decision-making tools;
  • Corporate and Public Governance – with attention to board structures, transparency, accountability, and governance mechanisms;
  • Public Sector Accounting – addressing financial management and accountability in government and nonprofit institutions;
  • Auditing and Fraud Examination – covering audit methodologies, forensic accounting, and mechanisms for fraud detection and prevention;
  • Taxation – including tax policy, compliance behavior, and fiscal impacts on business and society;
  • Accounting Information Systems – focusing on the role of digital systems in financial reporting, decision-making, and data integrity.
  • Financial Accounting Standard for Private Entities (ETAP) – focusing on financial reporting for SMEs, compliance and implementation of ETAP, transition from full standards, and its role in transparency, governance, and business growth.
  • Sustainability Accounting – focusing on ESG measurement, CSR disclosure, carbon and environmental accounting, sustainability reporting standards, and the assurance of sustainability information.