Focus and Scope

Jurnal Aktiva is open access and peer-reviewed journal to publish original research papers related to Accounting and Finance Issues such as Financial Accounting, Management Accounting, Accounting Information System, Auditing, Accounting Ethics, Taxation Accounting, Public Sector Accounting, Accounting Education, and Banking. This journal is dedicated to disseminating the published articles freely for academicians, researchers, practitioners, and public societies. This journal welcomes author from any institutional background and accepts empirical or theoretical research paper with any methods or approach, as long as the research fits with accounting and finance issues.