About the Journal

The Journal. of Financial and Government Accounting. hereinafter referred to as AKPEM, is one of the scientific accounting journals under the auspices of the Accounting Study Program at the University of Pasir Pengaraian. AKPEM aims to be a means of realizing the Vision and Mission of the Accounting Study Program, Faculty of Economics, Pasir Pengaraian University in the field of research to develop accounting science through publications. AKPEM is published twice a year (June and December). AKPEM publishes articles in the field of accounting and finance that contribute significantly to the development of accounting practices and the accounting profession in Indonesia. The topics presented are the results of research by academics and practitioners whose findings add value to the scientific knowledge of accounting. The Journal of Financial and Government Accounting (AKPEM) covers various research approaches, namely: quantitative, qualitative, and mixed methods. JIA focuses on various themes, topics, and aspects of accounting and investment, including Financial Accounting, Management Accounting, Public Sector Accounting, Sharia Accounting, Auditing, Forensic Accounting, Behavioral Accounting (including Ethics and Professionalism), Accounting Education, Taxation, Capital Markets and Investment, Banking and Insurance Accounting, Accounting for SMEs, Accounting Information Systems, Environmental Accounting, Accounting for Rural Credit Institutions. The Editorial Team welcomes submissions of papers describing researchers, practitioners, regulators, students, and others interested in the development of accounting science, accounting practice, the accounting profession, and finance.