Scientific Statement

RATIO: Reviu Akuntansi Kontemporer Indonesia is a national scientific journal focusing on the publication of research articles and literature reviews in the fields of accounting and contemporary finance. This journal aims to promote innovation, originality, and scientific contributions that are relevant to current accounting theory and practice in Indonesia.

In conducting its publication process, RATIO: Reviu Akuntansi Kontemporer Indonesia implements standardized editorial and publishing management, including peer-review, editing, and open-access publication. This journal serves as a platform for academics, practitioners, and researchers to disseminate ideas and research findings related to accounting, auditing, taxation, and other relevant topics.