FOCUS & SCOPE

Focus of the Jurnal Manajemen Riset Bisnis Indonesia

The journal focuses on advancing knowledge and practice in accounting and management, especially in contexts relevant to business, finance, government, and both public and non-public organizations. It emphasizes articles presenting new findings, innovative methodologies, and empirical or theoretical insights within the scope of accounting and management, spanning local, national, and international settings

Scope of the Jurnal Manajemen Riset Bisnis Indonesia

  1. Financial Accounting and Financial Reporting
    • Covers practices, standards, and innovations in financial reporting, financial statement analysis, and financial accounting theory.
    • Emphasis on studies related to IFRS, GAAP, and the economic and financial decision-making impact of financial reporting.
  2. Managerial Accounting
    • Development of concepts and practices in accounting that support management, such as cost analysis, financial planning and control, and performance measurement.
    • Topics include decision-making accounting, budgeting, and strategic cost management.
  3. Auditing and Assurance
    • Includes external and internal auditing, assurance methods, risk-based audit techniques, and ethical and regulatory challenges in auditing.
    • Topics include audit effectiveness, corporate governance, and compliance with international auditing standards.
  4. Taxation and International Taxation
    • Covers research on tax regulations, tax planning, tax auditing, and the economic implications of tax policy.
    • Focus on tax management strategies, international tax regulation, and tax avoidance.
  5. Accounting Information Systems and Technology
    • Studies on the development and implementation of accounting information systems (AIS), the role of digital technology, and innovations in technology-driven financial reporting.
    • Topics include information security, ERP systems application, and the impact of digitalization on accounting practices.
  6. Strategic Management
    • Encompasses corporate strategy analysis, business model innovation, and the development and implementation of organizational strategies in competitive environments.
    • Topics also cover sustainable management, competitive advantage, and SWOT analysis.
  7. Financial Management
    • Research related to investment, working capital management, corporate financing, financial risk management, and capital market studies.
    • Topics include strategies for financial management to maximize corporate value, corporate governance, and capital structure.
  8. Human Resources and Organizational Behavior
    • Research on HR development, leadership, motivation, and organizational behavior that influences performance and organizational effectiveness.
    • Focus on HR management theory and practice, competency development, and the influence of work culture and ethics.
  9. Entrepreneurship and Innovation
    • Topics include studies on new business creation, innovation management, and entrepreneurial strategies across various sectors.
    • Emphasis on the role of innovation in business growth, start-up development, and digital entrepreneurship trends.
  10. Sustainability in Accounting and Management
    • Focuses on sustainable accounting and management practices, such as ESG (Environmental, Social, and Governance) reporting, carbon accounting, and corporate social responsibility.
    • Topics include sustainable finance, sustainability strategies, and the impact of climate change on accounting and management decisions.