JOURNAL INFORMATION
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Focus and Scope
Journal of Public Auditing and Financial Management (JPAFM) is a peer-reviewed, open access journal dedicated to advancing scholarship in the fields of public auditing, government accounting, public sector financial management, and related disciplines. The journal provides a platform for researchers, practitioners, and policymakers to critically examine the accountability, transparency, and performance of public sector institutions. JPAFM welcomes original research, theoretical contributions, and case studies that address contemporary challenges in public financial governance, with an emphasis on integrity, efficiency, and equity.
The scope of JPAFM includes, but is not limited to, the following areas:
Public Auditing and Accountability
• Supreme audit institutions (SAIs) and performance audit
• Audit quality and independence
• Government internal control systems
• Accountability and transparency in public sector
Public Financial Management
• Budgeting and fiscal policy
• Public expenditure management
• Government accounting and reporting
• Public procurement and asset management
Government Accounting and Reporting
• Accrual accounting in the public sector
• IPSAS adoption and implementation
• Financial reporting quality
• Performance budgeting and reporting
Fiscal Transparency and Anti-corruption
• Open government and fiscal transparency
• Anti-corruption strategies and integrity systems
• Whistleblowing in the public sector
• Public participation and oversight
Public Governance and Ethics
• Good governance and institutional reform
• Ethics and integrity in public administration
• Digital governance and e-government
• Public value and service delivery
Subject Area
- Business, Management and Accounting – Auditing; Accounting; Public Sector Accounting;
- Economics, Econometrics and Finance – Public Finance; Fiscal Policy; Financial Management;
- Social Sciences – Public Administration; Political Science; Governance Studies.
Publisher & Owner
Publisher: Lembaga Pengembangan Manajemen dan Publikasi Imperium
Office Address: 18 Office Park Lantai 25, Suite A2, Jl. TB Simatupang No. 18, Kebagusan, Pasar Minggu, Jakarta Selatan, Indonesia 12520.
In Collaboration: Bagian Publikasi dan Penerbitan, Gedung A, Lt. 4, Jl. Kayu Jati Raya No.11A, RT.7/RW.3, Rawamangun, Pulo Gadung, Jakarta, Indonesia 13220
Editorial Email: editor.jpafm@gmail.com
Journal History
Journal of Public Auditing and Financial Management (JPAFM) was established in 2021 as a specialized outlet for research on public sector auditing, accounting, and financial management. The journal is published by Imperium Research Institute in partnership with Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta. Since its inception, JPAFM has been committed to fostering high‑quality research that contributes to improving public financial governance, accountability, and transparency in Indonesia and beyond.
The journal adopts an open access model to ensure that its content reaches a wide audience of scholars, practitioners, and policymakers. JPAFM aims to become a leading platform for the exchange of innovative ideas and best practices in public auditing and financial management, with a particular focus on the Global South.
