About the Journal
JAKUN (Journal of Accounting) is a peer-reviewed academic journal published by the Institute for Research and Community Service (LPPM) of the Widya Darma College of Economics, Kotamobagu. The journal focuses on the development and dissemination of knowledge in the fields of accounting, auditing, taxation, and accounting information systems. It serves as a platform for researchers, academics, practitioners, and students to share ideas, research findings, and conceptual studies that are relevant and contribute to the advancement of accounting science.
The scope of JAKUN includes, but is not limited to, financial accounting, managerial accounting, auditing, taxation, accounting information systems, public sector accounting, as well as contemporary topics in accounting and finance. The journal accepts original research articles, literature reviews, case studies, and conceptual analyses that address both theoretical and practical issues, including developments, challenges, and innovations in the field of accounting.
As part of its commitment to academic quality, every submission to JAKUN undergoes a double-blind peer-review process to ensure scientific integrity, relevance, and contribution. The journal adopts an open-access model, making all articles freely accessible to a wide range of readers, including academics, professionals, policymakers, and students.
JAKUN also adheres to international publication ethics standards by following the guidelines set by the Committee on Publication Ethics (COPE). By upholding integrity, transparency, and scientific excellence, JAKUN is committed to becoming a trusted reference in the field of accounting while promoting the development of accounting knowledge and practice at the local, national, and global levels.








