The Gala Journal of Accounting and Finance (GJAF) is a peer-reviewed international journal published biannually in February and August by Literasi Gala Publikasi, dedicated to promoting high-quality academic research that advances the understanding of key issues, practices, and innovations in the fields of accounting, finance, and their intersection with economics, governance, and business strategy. The journal provides an interdisciplinary platform for scholars, practitioners, and policymakers to explore contemporary developments in financial and accounting theory, policy, and application, encouraging submissions that offer theoretical insight, empirical evidence, methodological advancement, or critical analysis, with relevance to both developed and emerging markets.

Core areas of interest include, but are not limited to: financial and management accounting, auditing and assurance services, corporate finance and investment analysis, financial markets, institutions, and instruments, risk management and financial engineering, sustainability accounting and ESG reporting, public sector and governmental accounting, Islamic finance and Sharia-compliant accounting, taxation and regulatory frameworks, behavioral finance and decision-making, and Fintech, blockchain, and digital finance innovations. GJAF welcomes contributions employing a range of methodological approaches, including quantitative, qualitative, and mixed-methods research, as well as case studies, experimental designs, econometric modeling, and theoretical or conceptual analyses; all submissions must demonstrate academic rigor, originality, and practical relevance to the accounting and finance profession. With a strong commitment to global relevance, ethical research, and scholarly impact, GJAF aims to foster critical inquiry and intellectual exchange that shape the evolving landscape of financial and accounting practices in the 21st century.