About the Journal

 

Bulletin of Digital Accounting and Government Reporting (BODAGR) is a peer-reviewed, open-access international journal dedicated to publishing pioneering research on the intersection of digital transformation, public sector accounting, and governmental transparency. Published by the Lembaga Penelitian dan Pengabdian Kepada Masyarakat POLITEKNIK AMA, the journal serves as a premier scholarly forum for accounting scholars, public finance economists, government auditors, GovTech developers, and public administration researchers worldwide. BODAGR prioritizes high-impact empirical research, econometric analyses, public sector audit evaluations, and case studies on digital financial transparency. By synthesizing core accounting principles with digital financial technologies and institutional governance, the bulletin fosters a comprehensive understanding of how modernized financial management drives economic stability, public trust, and efficient resource allocation in state and local governments.

Reflecting its mandate to champion digital accountability and financial innovation in the public sphere, the bulletin welcomes high-quality original research articles, systematic literature reviews, econometric studies, and applied financial evaluations within the following thematic areas:

Digitalization of Public Finance (GovTech): Blockchain applications in public funds tracking, digital tax administration, and big data analytics in financial auditing.

Public Sector Accounting & Integrated Reporting: Adoption of International Public Sector Accounting Standards (IPSAS), financial disclosure quality, sustainability (ESG) reporting in government, and integrated digital accounting.

Public Financial Management & Fiscal Policy: Digital government budgeting processes, taxation and revenue administration, fiscal decentralization, public debt management, and real-time public expenditure tracking.

Auditing, Accountability & Public Governance: Internal and external government auditing in the digital age, fraud examination and forensic accounting, risk management.

Social Accounting & Performance Measurement: Value-for-money audits, social and environmental accounting, performance-based budgeting, and the financial evaluation of digital public welfare programs.

To ensure rigorous editorial oversight while facilitating the timely dissemination of highly relevant financial research, BODAGR is published semi-annually (2 issues per year, typically scheduled for release in June and December). Special thematic issues focusing on the digitalization of public auditing, global IPSAS adoption challenges, or cybersecurity in government financial systems may be commissioned by the Editorial Board.

BODAGR enforces a strict double-blind peer review policy to maintain the highest standards of academic integrity, analytical objectivity, and empirical validity.

Initial Desk Evaluation: Every submission undergoes a preliminary screening by the Editor-in-Chief or a relevant Subject Editor to assess thematic alignment, methodological soundness, and structural compliance. Plagiarism screening is strictly executed at this stage, requiring a similarity index below the bulletin's maximum threshold.

Expert Peer Review: Manuscripts passing the desk evaluation are anonymized and assigned to at least two independent international reviewers who are established academic researchers, senior government auditors, or digital finance experts.

Editorial Decision: Based on the reviewers' recommendations, the Editorial Board renders one of four decisions: Acceptance, Revisions Required (Minor/Major), Resubmit for Review, or Rejection. The final decision rests entirely on intellectual merit, methodological clarity, and the potential for tangible impact on public sector financial practices.