Focus and Scope

Journal of Accounting Studies Nusantara focuses on advancing both academic and practical knowledge in the field of accounting, particularly within the Nusantara region, which includes Indonesia and ASEAN countries. The journal welcomes high-quality submissions from academics, researchers, and practitioners that present original research, theoretical advancements, and insightful case studies. The scope of the journal encompasses various topics such as financial accounting, management accounting, auditing, taxation, and public sector accounting. Additionally, it explores areas like corporate governance, accounting information systems, and the integration of sustainability principles into accounting practices, including environmental and social accounting. Ethical issues in accounting and corporate social responsibility are also key areas of interest, particularly how these considerations impact business practices and financial reporting.

Although the journal primarily focuses on accounting issues relevant to the Nusantara and ASEAN regions, it remains open to global discussions that have local relevance. By encouraging interdisciplinary studies that link accounting with economics, finance, management, and public policy, the Journal of Accounting Studies Nusantara aims to foster a deeper understanding of the role of accounting in supporting sustainable economic development. Ultimately, the journal seeks to contribute to the advancement of accounting theory and practice, providing valuable insights for academia, business professionals, and policymakers alike.