Focus and Scope

Invoice: Jurnal Ilmu Akuntansi (p-ISSN: 2714-6359 | e-ISSN: 2714-6340) is a peer-reviewed academic journal published by the Accounting Study Program, Faculty of Economics and Business, Universitas Muhammadiyah Makassar. The journal is dedicated to advancing contemporary accounting knowledge with a distinct focus on the intersection between accounting, digital transformation, and emerging financial ecosystems, particularly in developing and emerging economies.

Unlike conventional accounting journals with broad and general coverage, Invoice: Jurnal Ilmu Akuntansi emphasizes contextual, interdisciplinary, and forward-looking research that addresses the evolving role of accounting in the era of financial technology (FinTech), digital governance, and sustainability-driven reporting. The journal seeks to position itself as a platform for scholarly contributions that bridge traditional accounting practices with technological innovation and socio-economic transformation.

The journal welcomes original research articles, systematic reviews, and conceptual papers employing qualitative, quantitative, or mixed-method approaches, with a strong preference for studies that offer novel theoretical insights, methodological advancements, or practical implications in dynamic environments.

Core Focus Areas (Specialized Scope)

The scope of the journal is selectively defined to include:

  • Digital Accounting and Financial Technology (FinTech)
    (e.g., blockchain in accounting, AI in auditing, digital payment ecosystems, accounting implications of crypto-assets)
  • Accounting Information Systems and Data Analytics
    (e.g., big data in accounting, real-time reporting systems, decision support systems)
  • Forensic Accounting and Fraud Detection in Digital Environments
    (e.g., cyber fraud, digital audit techniques, forensic analytics)
  • Sustainability Accounting and ESG Reporting
    (e.g., integrated reporting, environmental accounting, social impact measurement)
  • Public Sector and Governance Accounting in Emerging Economies
    (e.g., transparency, accountability, e-government financial reporting)
  • Islamic Accounting and Ethical Finance in Modern Financial Systems
    (e.g., Sharia compliance in digital finance, Islamic FinTech)
  • Strategic Management Accounting in Disruptive Business Models
    (e.g., platform economy, startup valuation, innovation-driven performance measurement)

Journal Uniqueness and Positioning

The uniqueness of Invoice: Jurnal Ilmu Akuntansi lies in its explicit positioning at the convergence of accounting, technology, and societal change, with particular attention to:

  • The rapid digitalization of financial systems in emerging markets
  • The integration of ethical, Islamic, and sustainability principles in modern accounting practices
  • The application of advanced analytics and technological tools in accounting and auditing
  • The contextual relevance to Southeast Asia and other developing regions, which remain underrepresented in global accounting literature

By narrowing its scope and strengthening its thematic identity, the journal aims to differentiate itself from generalist accounting journals and contribute meaningfully to high-impact, globally relevant discussions in accounting research.

Publication Information

The journal is published biannually (March and September) and implements a rigorous double-blind peer review process to ensure the quality, originality, and academic integrity of all published manuscripts.