AKTIVA : Jurnal Akuntansi is a journal that aims to publish articles dedicated to the scientific development of Accounting Studies. Articles can be a result of conceptual thinking, ideas, innovation, creativity, best practices, book reviews and the research that has been done.

As for the study of other disciplines that examine topics related to Accounting and Finance such as: Theory and practice of Accounting, Financial Reporting, Taxation, Auditing, Accounting Information System, Financial Institutions etc.

As well as the study of accounting studes relevant accounting and finance.