Review of Accounting, Finance and Governance (RAFGO) is a peer-reviewed and open-access journal published by Department of Accounting Politeknik Negeri Padang. The journal publishes scholarly research in accounting, finance, auditing, taxation, corporate governance, sustainability, public-sector accounting, digital transformation, and related interdisciplinary fields. RAFGO is published twice a year and is managed by an editorial team of academics and professionals. The journal provides an international platform for academics, researchers, practitioners, policymakers, and other stakeholders to disseminate theoretical, empirical, and practical contributions that advance knowledge and support responsible decision-making.