About the Journal

Journal Title : Journal of Accounting and Business Linkages
Initial : JABL
Language : Indonesia and English
e-ISSN : xxxx-xxxx
DOI : https://doi.org/10.55681/aspirasi by  
Publisher : LPPM Institut Teknologi dan Kesehatan Aspirasi
Editor-in-chief : Vivi Andrianingsih
Email : jabl@itka.ac.id
Citation Analysis : - | Google Scholar  |  Garuda

Journal of Accounting and Business Linkages (JABL) is an international, open-access, double-blind peer-reviewed journal dedicated to advancing research that illuminates the dynamic interactions between financial reporting, management accounting, corporate governance, and broader business ecosystems. Positioned at the nexus of accounting scholarship and strategic management, JABL provides an intellectual platform for academics, financial analysts, corporate strategists, and policy makers. The journal focuses on how accounting information systems and financial disclosure frameworks drive capital allocation, operational efficiency, corporate sustainability, and strategic decision-making in modern global markets.

Scope and Topics

JABL welcomes high-impact original empirical research, analytical models, systematic reviews, and policy evaluations across the following core thematic areas:

  • Financial Reporting & Capital Markets: Financial statement analysis, international financial reporting standards (IFRS), earnings quality, auditing standards, and market valuation.

  • Managerial Accounting & Performance Measurement: Cost management systems, strategic performance measurement, management control systems, and data analytics in managerial decision-making.

  • Corporate Governance, Auditing & Assurance: Board oversight, internal controls, forensic accounting, risk management frameworks, and auditor independence.

  • Corporate Sustainability & ESG Reporting: Environmental, Social, and Governance (ESG) disclosures, integrated reporting, carbon accounting, and corporate social responsibility (CSR) dynamics.

  • Accounting Information Systems & Fintech: Blockchain in accounting, algorithmic auditing, financial data analytics, automated financial systems, and digital business transformations.

Publication Frequency

Journal of Accounting and Business Linkages (JABL) is published biannually (Two issues per year: May and November), utilizing continuous publishing workflows to ensure swift dissemination of high-impact accounting and business research.

Peer Review Process

To uphold uncompromised academic standards and analytical precision, JABL enforces a rigorous double-blind peer-review process. Submissions undergo an initial desk review by the Editorial Board to evaluate scope fit, theoretical grounding, and methodological integrity. Manuscripts meeting editorial criteria are assigned to at least two independent expert reviewers in accounting, finance, or business strategy. Evaluation criteria strictly prioritize empirical rigor, methodological clarity, theoretical contribution, and practical implications for corporate and financial practices.

Mission Statement

The mission of Journal of Accounting and Business Linkages (JABL) is to bridge theoretical accounting scholarship with strategic business execution—fostering transparent, sustainable, and data-informed financial governance models across global business networks.

Journal of Accounting and Business Linkages is indexed and/or available catalogue in: