Focus and Scope

Indonesian Financial Accounting Journal (IFAC) is an academic journal that focuses on research and development in the field of financial accounting. IFAC aims to provide a platform for researchers, academics, practitioners, and policy makers to share knowledge, findings, and discussions related to important topics in financial accounting. The journal accommodates various methodological approaches and theoretical perspectives, and encourages innovation and improvement in accounting practices in Indonesia.

Focus

IFAC focuses on but is not limited to the following areas:

  1. Financial Performance Analysis:

Research that evaluates methods and techniques of analysing corporate financial performance, including ratio analysis, performance prediction models, and financial strategy evaluation.

  1. Accounting Standards and Regulation

A study of the application and impact of accounting standards, both local and international, as well as rules and regulations that affect accounting reporting and practices in Indonesia.

  1. Accounting and Technology

Research on the integration of information technology in accounting, including the use of ERP systems, cloud-based accounting, and data analysis tools to improve the accuracy and efficiency of financial statements.

  1. Managerial and Decision Accounting

A study of the application of managerial accounting in decision-making, budget planning, and internal control.

  1. Education and Professional Development

A discussion on accounting education curricula, professional training, and skills development needed to meet the challenges and changes in the accounting field.

  1. Ethics and Accountability

Analyses of ethical issues in accounting, including financial statement integrity, fraud control, and corporate social responsibility.

  1. Behavior and Sustainability

Research on accounting behaviour and its influence on sustainability. This includes the study of how individual and organisational behaviour in accounting affects sustainability practices, corporate social responsibility (CSR), and environmental impacts. It also involves analyses of how accounting decisions affect and are affected by sustainability initiatives as well as how sustainability reports are reported and used in decision-making.