Scope

1. Financial Accounting and Reporting: Accounting standards (SAK ETAP, SAK EMKM, PSAK, IFRS), voluntary disclosure, the value relevance of accounting information, financial statement analysis, and capital market studies.
2. Management and Cost Accounting: Management control systems, responsibility accounting, budgeting, costing, performance measurement, and the balanced scorecard.
3. Auditing and Assurance Services: Audit quality, auditor independence, professional ethics, forensic auditing, internal audit, and technology in audit (IT Audit).
4. Public Sector Accounting and Taxation: Public financial accountability, government accounting systems, public sector budgeting, accounting for non-profit organizations, as well as tax planning and compliance.
5. Accounting Information Systems and Technology: The design, implementation, and control of accounting information systems, e-accounting, blockchain, and the digitalization of accounting processes.
6. Sharia Accounting and Islamic Finance: Financial reporting for Islamic financial institutions, zakat and waqf accounting, and governance in sharia entities.
7. Contemporary Issues in Accounting: Sustainability accounting and ESG reporting, green accounting, integrated reporting, behavioral accounting, as well as accounting education and the profession.