Editorial Policies

Focus and Scope

Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting in Indonesia. JAK covered various of research approach, namely: quantitative, qualitative, Ekperimen and mixed method. JAK focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics:

  • Financial Accounting
  • Public Sector Accounting
  • Management Accounting
  • Sharia Accounting and Financial Management
  • Auditing
  • Corporate Governance
  • Behavioral Accounting
  • Financial Management
  • Accounting Education
  • Taxation
  • Capital Markets and Investments
  • Accounting for Banking and insurance
  • Accounting Information Systems


Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) berfokus pada penelitian yang berkaitan dengan akuntansi dan keuangan yang relevan untuk pengembangan teori dan praktek akuntansi di Indonesia. JAK mencakup berbagai pendekatan penelitian, yaitu: kuantitatif, kualitatif, percoban dan metode campuran. JAK berfokus pada berbagai tema, topik dan aspek akuntansi dan investasi, termasuk (tetapi tidak terbatas) untuk topik-topik berikut:

  • Akuntansi Keuangan
  • Akuntansi Sektor Publik
  • Manajemen akunting
  • Akuntansi Syariah dan Manajemen Keuangan
  • Auditing
  • Tata kelola perusahaan
  • Akuntansi Perilaku
  • Manajemen keuangan
  • Akuntansi Pendidikan
  • Perpajakan
  • Pasar Modal dan Investasi
  • Akuntansi Perbankan dan asuransi
  • Sistem Informasi Akuntansi





Section Policies


Checked Open Submissions Checked Indexed Checked Peer Reviewed

Peer Review Process

Every article that goes to the editorial staff will be selected through Initial Review processes by Editorial Board. Then, the articles will be sent to the Mitra Bebestari/ peer reviewer and will go to the next selection by Blind Preview Process. After that, the articles will be returned to the authors to revise. These processes take a month for a maximum time. In the each manuscript, Mitra Bebestari/ peer reviewer will be rated from the substantial and technical aspects.

Manuscript processing time in JAK:

  1. The author has 12 days waiting period on the first article submission, the section editor will decide whether the article needs to be revised or not
  2. Section editor needs 5 days to examine the article based on JAK author guideline
  3. Author has 7 days to revise the article consistent with the JAK author guideline
  4. The revised article given to the editor to be reviewed, the editorial team needs 15 days to finish the review.
  5. If the article Declined, section editor has 3 days to inform the author regarding the editorial team decision
  6. If the article Revision Required, editorial team will proceed the article to the reviewer
  7. Reviewer has 30 days to review the article divided into two times review and provide the decision, Accepted or Declined
  8. The editorial team discusses the final decision in an editorial team meeting whether the articles recommended by the reviewers proceed to be Published or Declined. The editorial team has 20 days to make the final decision.
  9. The soon-to-be-published articles, lay-outed by the section editor for 30 days
  10. Author has 3 days to confirm the layout result.
  11. Section editor publishes the accepted articles.


Publication Frequency

jurnal akuntansi is an electrinic journal managed and published by the accounting study program, Faculty Of Economic and Business, Serang Raya University, Indonesia, Jurnal Akuntansi Published periodically twice a year, every January dan July.


Jurnal Akuntansi adalah jurnal elektronik yang dikelola dan diterbitkan oleh Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Serang Raya, Indonesia. Jurnal Akuntansi diterbitkan secara berkala dua kali setahun, setiap Januari dan Juli.


Open Access Policy

This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.



This journal utilizes the LOCKSS system to create a distributed archiving system among participating libraries and permits those libraries to create permanent archives of the journal for purposes of preservation and restoration. More...