Focus & Scope

Aims & Scope

Jurnal Keuangan dan Perpajakan (JKP) is a peer-reviewed scholarly journal dedicated to publishing high-quality research articles, review articles, conceptual papers, and applied studies in the fields of accounting, finance, taxation, and related disciplines. The journal serves as an academic forum for scholars, researchers, practitioners, policymakers, regulators, and students to disseminate innovative ideas, empirical findings, and theoretical advancements that contribute to the development of knowledge and professional practice.

The journal welcomes empirical, theoretical, qualitative, quantitative, and mixed-method studies that address contemporary issues and emerging challenges in accounting, finance, taxation, financial governance, business management, and public sector accountability. JKP encourages research that provides theoretical contributions, practical implications, and policy recommendations relevant to business organizations, government institutions, financial markets, and society.

Accounting and Auditing

This area includes, but is not limited to, Financial Accounting, Management Accounting, Public Sector Accounting, Government Accounting, Tax Accounting, International Accounting, Financial Reporting, Sustainability Reporting, Integrated Reporting, Auditing, Internal Auditing, Forensic Accounting, Accounting Standards, Accounting Education, Accounting Ethics, and Professional Accounting Practices.

Taxation and Fiscal Policy

This area covers Taxation, Tax Administration, Tax Compliance, Tax Avoidance and Tax Planning, Tax Management, International Taxation, Tax Policy, Fiscal Policy, Taxpayer Behavior, Digital Taxation, Tax Reform, Public Revenue Systems, Fiscal Governance, and other issues related to taxation and government revenue management.

Finance and Financial Management

This area encompasses Financial Management, Corporate Finance, Investment Analysis, Capital Markets, Banking and Financial Institutions, Financial Performance, Financial Statement Analysis, Financial Risk Management, Behavioral Finance, Financial Decision-Making, Portfolio Management, Corporate Valuation, Financial Strategy, and Wealth Management.

Corporate Governance and Organizational Performance

This area includes Corporate Governance, Business Ethics, Internal Control Systems, Enterprise Risk Management, Management Control Systems, Organizational Accountability, Corporate Sustainability, Performance Measurement, Strategic Management, Corporate Performance, Governance Mechanisms, and Organizational Effectiveness.

Information Systems and Digital Transformation

Topics within this area include Accounting Information Systems, Financial Information Systems, Digital Accounting, Financial Technology (FinTech), Artificial Intelligence in Accounting and Finance, Data Analytics, Digital Transformation, Blockchain Applications, Financial Innovation, Cybersecurity in Financial Systems, and Technology Adoption in Financial Management.

Public Finance and Government Financial Management

This area covers Public Financial Management, Government Budgeting, Public Sector Financial Reporting, Financial Accountability, Public Expenditure Management, Government Auditing, Public Financial Governance, Fiscal Decentralization, Public Resource Management, and Financial Transparency in the public sector.

Sustainability, Innovation, and Contemporary Issues

The journal also welcomes studies related to Sustainable Finance, Green Accounting, Environmental, Social and Governance (ESG) Reporting, Sustainable Tax Policy, Climate Finance, Corporate Social Responsibility, Innovation in Accounting and Finance, Digital Economy, Islamic Finance, Financial Inclusion, and other emerging issues that influence accounting, finance, taxation, and organizational governance.

JKP encourages interdisciplinary and international research collaborations that advance scholarly understanding and provide meaningful contributions to accounting, finance, taxation, governance, and sustainable economic development. The journal particularly welcomes studies that bridge theory and practice and offer evidence-based insights for academics, practitioners, regulators, and policymakers.