ARU JOURNAL is a journal that publishes scientific articles in the field of Accounting, Public Accounting, Management Accounting, GCG, and the environment, Financial Accounting, Taxation, and Information Systems, which are the results of the latest research and dedication of researchers, lecturers, and students from within and outside the Accounting Study Program PSDKU Pattimura University in the Aru Islands district. This journal is published twice a year, every April and November.

The Editorial Board and Reviewers of articles that will be published in the ARU Journal come from several universities both inside and outside Maluku with a background in accounting science who is also active in National and International scientific publications, and ID Scopus, ID Sinta and ID Orchid are present, so that able to carry out the review process in a professional manner.