Focus and Scope

SAR (Soedirman Accounting Review): Journal of Accounting and Business publishes original articles from various topics in the accounting field. SAR has open access policy and published by Faculty of Economics and Business, Universitas Jenderal Soedirman in co-operation with Indonesia Chartered Accountant (IAI)- Educators Compartment. SAR publishes research from various topics  in accounting, but is not limited to the following topics: 

Private Sector:

  • Financial Accounting & Capital Market
  • Management Accounting & Behavioral Accounting
  • Accounting Information System
  • Auditing & Taxation
  • Ethics and Professionalism
  • Sharia Accounting
  • Accounting Education
  • Financial Management
  • Corporate Governance & Finance

Public Sector: 

  • Public Sector Accounting
  • Management Accounting & Budgeting
  • Information System & E-Government
  • Auditing & Performance Measurement
  • Good Public Governance 

Articles published in SAR are determined through the blind review process conducted by editors and reviewers of SAR. This process considers several factors such as the relevance of the article and its contribution to the development of accounting practices and the accounting profession as well as compliance with the requirement of published articles. Editor and reviewer provide evaluation and constructive suggestions for the author.