Aims and Scope

JASF (Journal of Accounting and Strategic Finance) aims to advance research at the intersection of accounting and strategic finance: how accounting information, governance, and financial decisions create, protect, and sustain value for firms, financial institutions, governments, and society. The journal focuses on strategic financial decision-making in emerging and evolving markets, particularly Indonesia, the ASEAN region, and other developing economies, with special attention to sustainability and the digital transformation of financial ecosystems. JASF welcomes empirical, experimental, and theoretical studies, as well as qualitative, critical, and culturally grounded research, provided they offer clear implications for financial strategy, value creation, or accountability.

JASF publishes original research articles, systematic literature reviews, and case studies. Manuscripts that explicitly link their findings to strategic financial decisions, such as capital allocation, financing, risk, valuation, or performance, are given priority. Bibliometric reviews are accepted on a limited basis: JASF publishes one bibliometric review every four issues. All manuscripts must be written in English. The journal welcomes studies in the following areas:

1. Strategic Finance and Corporate Financial Decisions

Strategic financial planning and value creation, capital structure and financing decisions, investment and capital budgeting (including sustainable capital budgeting), dividend and ownership policy, firm value and performance, mergers and restructuring, financial distress and bankruptcy prediction, corporate tax strategy, and the financial strategy of MSMEs.

2. Capital Markets, Investment, and Financial Behavior

Market reactions to accounting information and earnings announcements, stock returns and volatility, IPOs, portfolio construction and digital assets, investor behavior and herding, and household and individual financial literacy, planning, and debt behavior.

3. Sustainable Finance and ESG Strategy

ESG performance, disclosure, and assurance; carbon and environmental disclosure; green innovation and green investment; sustainability reporting and corporate social responsibility; green accounting; sustainable finance regulation; and finance for the Sustainable Development Goals (SDGs).

4. Corporate Governance, Reporting Quality, and Risk Management

Governance mechanisms and board characteristics, earnings management and financial reporting quality, audit quality and audit report lag, internal control and management control systems, enterprise risk management, fraud and whistleblowing, and the role of the accounting profession in strategic decision-making.

5. Banking, Islamic Finance, and Digital Financial Ecosystems

Performance, risk, and governance of conventional and Islamic banks; Sharia governance, profit sharing, and sukuk; fintech, digital payment, and e-money adoption; digitalization of accounting and finance functions, including XBRL and artificial intelligence; and the digital transformation of MSMEs.

6. Public Sector Finance and Fiscal Strategy

Public financial management and accountability, local and village government finance, state- and village-owned enterprises, government internal audit, fiscal decentralization and public spending, and tax policy and administration.