Focus & Scopes

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;
  • Islamic/Shariah Accounting – applies Sharia-based principles to ensure ethical accountability, justice, and transparency in financial reporting.
  • 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 Forensic – 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;
  • 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.