The BALANCE Journal is a medium for scientific articles resulting from research and critical analysis in the field of accounting, both nationally and internationally. Scientific articles can be qualitative or quantitative research.

The BALANCE Journal accepts scientific articles in the following research areas:

1. Sharia Accounting
2. Financial Accounting
3. Management Accounting
4. Public Sector Accounting
5. MSME Accounting
6. Accounting Information Systems
7. Taxation
8. Auditing