Focus and Scope

Focus and Scope

Focus

Mandiri: Jurnal Akuntansi dan Keuangan is a peer-reviewed journal dedicated to advancing knowledge in accounting, auditing, taxation, financial management, and entrepreneurship. It publishes high-quality research on contemporary issues, innovations, and regulatory developments, with special emphasis on interdisciplinary approaches, MSMEs (UMKM), and technological integration in financial systems.

Scope

The journal covers (but is not limited to) the following areas:

Financial Accounting

  • Financial reporting standards (IFRS, GAAP)
  • Corporate financial disclosure
  • Accounting information systems
  • Financial statement analysis
  • ESG and sustainability reporting

Audit

  • Financial statement auditing
  • Internal audit systems
  • Audit quality and independence
  • Forensic accounting
  • Digital audit tools

Tax Accounting

  • Tax compliance and planning
  • Transfer pricing
  • International taxation
  • Digital taxation
  • Tax policy and reform

Financial Management

  • Corporate finance
  • Investment analysis
  • Risk management
  • Capital budgeting
  • Behavioral finance

Sharia Accounting & Banking

  • Islamic financial institutions
  • Zakat and waqf accounting
  • Sharia-compliant reporting
  • Accounting for sukuk
  • Perbankan syariah dan etika keuangan Islam

Accounting Information Systems

  • ERP and cloud accounting
  • Blockchain applications
  • Data analytics in accounting
  • Cybersecurity in financial systems
  • Digital transformation in accounting

Management Scope

  • Strategic management
  • Organizational behavior
  • Leadership studies
  • Change management
  • Human resource management
  • Operations management
  • Supply chain management
  • Innovation management
  • Knowledge management
  • Cross-cultural management
  • Corporate governance
  • Business ethics

MSMEs and Entrepreneurship

  • Financial literacy in MSMEs
  • Entrepreneurial finance
  • Accounting for startups
  • Cost accounting in small business
  • Digital innovation for MSMEs

Note: Mandiri encourages submissions that integrate technology, ethics, and global perspectives into accounting and finance research.