About the Journal
Patria Artha Journal of Accounting and Financial Reporting (JAFR) is a peer-reviewed scientific journal published by the Universitas Patria Artha and Managed by Department of Accounting, Faculty of Economics, with E-ISSN 2549-970X and P-ISSN 2549-5682, and is published twice a year, in April and October. The journal provides a scholarly platform for academics, researchers, and practitioners to disseminate original research and review articles that contribute to the development of accounting knowledge and financial reporting practices. Published studies may address theoretical, empirical, and applied issues in accounting and financial reporting, including contemporary challenges in organizations, businesses, government institutions, and other sectors. Focus and Scope include management accounting, financial accounting, auditing, taxation, Islamic accounting, behavioral accounting, public sector accounting, accounting information systems, and financial reporting, as well as related issues that contribute to the advancement of accounting theory and practice.







