FOCUS AND SCOPE

1. Aims

Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) is a peer-reviewed scholarly journal published by Universitas Islam Madura and managed by the Faculty of Economics, Universitas Islam Madura, Indonesia.

The journal aims to advance scientific knowledge and scholarly discourse in economics, accounting, finance, management, and business through the publication of original research, critical scholarly reviews, and concise scientific contributions.

Wacana Equiliberium provides an academic platform for researchers, lecturers, practitioners, and policymakers to disseminate empirical findings, theoretical developments, methodological innovations, and evidence-based perspectives addressing contemporary economic and business challenges.

The journal encourages rigorous, original, and ethically conducted research that contributes to theoretical understanding, professional practice, institutional development, and informed decision-making at local, national, and international levels.

2. Scope

Wacana Equiliberium welcomes scholarly contributions within the following areas:

A. Accounting and Auditing

  • Financial Accounting

  • Management Accounting

  • Public Sector Accounting

  • Sharia Accounting

  • Accounting Information Systems and Digital Accounting

  • Auditing and Assurance

  • Professional Ethics in Accounting and Auditing

  • Accounting Education

B. Finance, Taxation, and Capital Markets

  • Financial Management

  • Taxation and Fiscal Studies

  • Capital Markets and Investments

  • Corporate Finance and Financial Decision-Making

C. Management and Business

  • Business Management

  • Innovation Management

  • Organizational and Business Performance

  • Strategic Management and Business Development

D. Economics and Interdisciplinary Studies

The journal also considers interdisciplinary studies that integrate economic, accounting, financial, and management perspectives.

Such submissions must demonstrate a clear relationship to the journal's core disciplines and offer meaningful theoretical, methodological, empirical, or practical contributions.

3. Types of Manuscripts

Wacana Equiliberium accepts the following types of scholarly manuscripts:

3.1 Original Research Articles

Original research articles present new empirical findings, theoretical contributions, or methodological developments based on systematic scientific investigation.

These articles should clearly identify the research problem, objectives, theoretical framework, research methods, principal findings, and scientific contributions.

Quantitative, qualitative, mixed-methods, and other scientifically appropriate research approaches are welcome.

3.2 Review Articles

Review articles provide critical and comprehensive analyses of existing scholarly literature within the journal's scope.

The journal welcomes systematic literature reviews, scoping reviews, bibliometric reviews, meta-analyses, and other appropriately designed scholarly reviews.

Review articles should employ transparent and scientifically appropriate methods, synthesize relevant evidence, identify research gaps, and contribute to theoretical development, methodological understanding, or future research directions.

3.3 Short Communications

Short communications present concise reports of original and scientifically significant findings, emerging research insights, or methodological developments relevant to the journal's scope.

These manuscripts should communicate a clearly defined scholarly contribution supported by appropriate evidence and sufficient methodological information.

Short communications are subject to the same fundamental standards of originality, research integrity, and editorial evaluation as other manuscript types.

4. Scholarly Contribution and Editorial Scope

All submitted manuscripts must demonstrate originality, relevance, methodological appropriateness, and a clear contribution to the advancement of knowledge within the journal's disciplinary focus.

Submissions should present well-supported arguments, transparent research procedures, and conclusions that are consistent with the evidence provided.

Manuscripts that fall outside the journal's aims and scope, lack sufficient scholarly contribution, or fail to meet basic academic and ethical requirements may be declined during initial editorial screening.

All manuscript types are evaluated in accordance with the journal's Peer Review Policy, Author Guidelines, and Publication Ethics and Malpractice Statement.

The journal accepts manuscripts written in Indonesian or English and applies a double-blind peer-review process.

5. Commitment to Research Quality

Wacana Equiliberium is committed to promoting scientific originality, methodological rigor, research transparency, ethical scholarly conduct, and responsible publication practices.

Through the publication of high-quality scholarly contributions, the journal seeks to strengthen the development of economics, accounting, finance, management, and business research and encourage constructive dialogue between academic research and professional practice.