Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif

About the Journal

The foundation of accounting is the account, which serves as a container for recording every financial activity in the form of a transaction. A transaction occurs through an agreement between two or more parties that can be measured and valued in monetary units. However, not all transactions that occur can be measured in monetary terms, as there are qualitative transactions that cannot be measured in monetary units. Ultimately, whether measurable or not, all transactions that occur must be recorded, and accounting provides a medium known as an account. Simply put, an account means a ledger. Meanwhile, the word “Nabelo” is derived from the Kaili ethnic language in Palu, meaning “something good, beneficial, and excellent.” Thus, the Nabelo Accounting Journal, in an accounting context, is an acronym for a scientific journal composed of several words: Akun (Accounting), N (Neutral), Abel (Accountable), and O (Objective). The Jurnal Akun Nabelo embodies a NEUTRAL, ACCOUNTABLE, and OBJECTIVE ACCOUNTING JOURNAL, aimed at publishing scientific articles — both those measurable quantitatively and those assessed qualitatively. The emergence of innovative concepts and accounting practices can be achieved through cross-paradigm collaboration.