Focus and Scope

Jurnal Akuntansi Publik Nusantara (JURALINUS) is a peer-reviewed, open-access journal dedicated to the advancement of knowledge and practice in the field of public sector accounting. The journal provides a forum for academics, practitioners, and policymakers to share innovative research and critical insights into how financial management and accountability function within government and public institutions.

Our primary objective is to publish high-quality research that addresses contemporary challenges and emerging trends in the public sector, with a particular focus on enhancing transparency and regional development.

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

1. Public Sector Accounting: Conceptual frameworks, standard-setting, and implementation in various public entities.
2. Governmental Accounting: Financial reporting and accountability mechanisms in central and local government systems.
3. Regional Financial Accounting : Analysis of regional financial statements, budgetary controls, and fiscal decentralization.
4. Village Accounting : Financial management, accountability, and the socio-economic impact of village funds and rural development.
5. Public Sector Auditing: Internal and external auditing practices, performance audits, and the role of technology in enhancing audit quality in public institutions.
6. Regional Taxation : Policies, administration, and strategies for optimizing local tax revenue and compliance.
7. Regional Financial Governance: Transparency, integrity, and the prevention of corruption in regional financial management.
8. Regional Asset Management: Strategic planning, valuation, and optimization of government-owned assets and infrastructure.
9. Emerging Issues in Public Sector Accounting: This includes but is not limited to the integration of Artificial Intelligence in public audits, sustainability reporting in the public sector, and other evolving topics not yet formally classified.