About the Journal

e-ISSN: 2715-5102

ISSN: 2579-7573

AIMS & SCOPE

The Indonesian Journal of Accounting and Governance (IJAG), published by the School of Accountancy at Agung Podomoro University, is a peer-reviewed academic journal dedicated to advancing scholarship and practical insights in the fields of finance, accounting, auditing, accountability, sustainability, risk management, governance, and taxation.

IJAG serves as an interdisciplinary platform for researchers, academics, and practitioners to engage in critical discussions that bridge theory and practice. The journal emphasizes:

  • Finance: A strong focus is placed on exploring key areas such as financial management, corporate finance, investment strategies, and financial sustainability, with a particular emphasis on Southeast Asian economies. Research addressing how financial practices enhance business growth, risk mitigation, and sustainability is especially encouraged.
  • Corporate Governance and Corruption: IJAG explores the role of corporate governance in preventing and mitigating corruption within organizations. It focuses on governance frameworks and practices that safeguard against corruption risks, addressing the integration of ethical standards, internal controls, and compliance measures. The journal particularly welcomes studies that examine the effectiveness of governance mechanisms in emerging economies and their role in fostering transparency and accountability.
  • Ethical Accountability: Addressing the increasing demands for ethical behavior, transparency, and accountability in financial reporting and corporate governance. Special emphasis is placed on Environmental, Social, and Governance (ESG) issues, exploring how businesses incorporate these principles into their operations. Topics include environmental responsibility, social impact, and governance mechanisms that promote ethical decision-making and sustainability.
  • Sustainability Practices: Investigating how companies integrate sustainability into their business strategies, focusing on financial and non-financial performance.
  • Taxation: Providing in-depth analysis of tax policies, regulations, and their impacts on businesses, governments, and economies. Key areas include tax compliance, international tax reforms, corporate tax strategies, and tax governance in developing nations.
  • Risk Management: Examining how businesses identify, assess, and mitigate financial, operational, and strategic risks to ensure long-term sustainability.
  • Auditing: Investigating innovations and challenges in auditing practices, from compliance to internal control systems and regulatory requirements.

Focusing on the Southeast Asian region, IJAG addresses the unique challenges faced by businesses in developing economies. The journal prioritizes research with practical applications, particularly in sectors like construction, property, hospitality, and entrepreneurship. By fostering constructive dialogue between academics and industry professionals, IJAG aims to bridge the gap between theoretical knowledge and real-world practices.

Announcements