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Focus And Scope
Focus and Scope
Rekeng Nusantara is a scientific journal that publishes the latest research in the field of accounting with the aim of supporting the development of accounting science and practice in Indonesia and globally. This journal accepts articles covering the following topics:
Financial Accounting
Research on standards, financial reporting, financial statement analysis, and financial accounting practices in various sectors, both private and public.
Management Accounting
Study of management accounting systems, cost planning and control, budgeting, and cost analysis that focus on decision making in organizations.
Audit and Internal Control
Articles related to external audits, internal audits, risk management, regulatory provisions, and the effectiveness of internal control in various entities.
Tax Accounting
Research that discusses aspects of tax accounting, tax policy, tax planning, and the application of taxation in accounting.
Public Sector Accounting
Study of accounting in the government sector, non-profit institutions, and public organizations, including budget accounting, transparency, and public financial accountability.
Accounting Information System
Research on the development and implementation of accounting information systems, digital technology in accounting, and information technology applications to support financial reporting and accounting management.
Sharia Accounting
A study of accounting principles in the sharia financial system, including sharia financial reporting, sharia audits, and accounting for sharia financial institutions.
Ethics and Governance in Accounting
Research on the ethics of the accounting profession, good corporate governance, and ethical aspects in accounting reporting and dissemination.
Accounting and Sustainability
A study on environmental accounting, accounting accounting, ESG (Environmental, Social, and Governance) reporting, and their impact on the company's financial and non-financial performance.
Rekeng Nusantara accepts manuscripts in the form of empirical research results, critical literature reviews, case studies, or conceptual articles that offer significant contributions to accounting theory and practice.
