Focus AMANAH: Journal of Public Sector Financial Management is a peer-reviewed scholarly journal that publishes original research articles, reviews, and policy analyses in the field of public sector finance and management. The journal aims to advance knowledge and promote best practices in managing public resources effectively, transparently, and accountably. Scope Areas of interest include, but are not limited to: Public financial management and budgeting Fiscal policy and government expenditure analysis Public sector accounting and auditing Performance-based budgeting and financial reporting Public asset and debt management Governance, transparency, and accountability in public finance Information systems in public financial management Policy evaluation, reform, and innovation in public sector finance The journal welcomes contributions from academics, practitioners, policymakers, and researchers interested in the intersection between financial management and governance in the public domain.