Aim

Jurnal Akuntansi Kompetif (Online ISSN: 2622-5379) is published by Komunitas Manajemen Kompetitif. The journal aims to promote the development and dissemination of knowledge in accounting by providing an academic platform for researchers, academicians, practitioners, students, and other scholars to publish high-quality research and scholarly works. The journal encourages the advancement of accounting theory and practice, the development of innovative accounting approaches, and the exchange of ideas that contribute to addressing contemporary accounting issues and challenges.

Scope

Jurnal Akuntansi Kompetif welcomes original empirical and theoretical research articles, conceptual papers, analytical studies, and literature reviews covering various areas of accounting. The journal publishes scholarly works that contribute to the advancement of accounting knowledge, professional practices, and policy development.

The journal's scope includes, but is not limited to, the following areas:

1. Financial Accounting – financial reporting, accounting standards, disclosure practices, and financial statement analysis.

2. Management Accounting – cost accounting, budgeting, management control systems, and strategic management accounting.

3. Auditing and Assurance – external and internal auditing, audit quality, assurance services, and auditor independence.

4. Taxation – tax accounting, tax compliance, tax planning, and tax policy.

5. Public Sector Accounting – governmental accounting, public financial management, accountability, and transparency.

6. Accounting Information Systems – accounting technology, digital accounting, information systems, and the application of emerging technologies in accounting.

7. Behavioral Accounting – ethical decision-making, accounting behavior, professional judgment, and organizational behavior in accounting contexts.

8. Corporate Governance and Accountability – corporate governance, risk management, internal control, and corporate accountability.

9. Sustainability and Social Accounting – sustainability reporting, environmental accounting, social responsibility, and integrated reporting.

10. Islamic Accounting – Islamic financial reporting, sharia accounting, zakat accounting, and accounting for Islamic financial institutions.

The journal is published three times a year, in January, May, and September. It is committed to disseminating relevant and rigorous scholarly contributions that support the advancement of accounting research, education, and professional practice.