Editorial Policies

Focus and Scope

Jurnal Akuntansi dan Keuangan Indonesia memublikasikan artikel penelitian dengan topik yang berkaitan dengan aspek apapun dari akuntansi, termasuk namun tidak terbatas pada topik berikut:

• Akuntansi Keuangan
• Akuntansi Sektor Publik
• Akuntansi Manajemen
• Akuntansi dan Manajemen Keuangan Syariah
• Auditing
• Corporate Governance
• Etika dan Profesionalisme
• Keuangan Perusahaan
• Pendidikan Akuntansi
• Perpajakan
• Pasar Modal
• Perbankan
• Sistem Informasi
• Sustainability Reporting


Jurnal Akuntansi dan Keuangan Indonesia publishes research articles from various topics in accounting and finance, including but is not limited to the following topics:

• Financial Accounting
• Public Sector Accounting
• Management Accounting
• Islamic Accounting and Financial Management
• Auditing
• Corporate Governance
• Ethics and Professionalism
• Corporate Finance
• Accounting Education
• Taxation
• Capital Market
• Banking
• Information System
• Sustainability Reporting


Section Policies


Checked Open Submissions Checked Indexed Checked Peer Reviewed

Peer Review Process

Jurnal Akuntansi dan Keuangan Indonesia menerapkan proses double-blind peer review dengan melibatkan editor dan 2 (dua) reviewer untuk masing-masing naskah. Penentuan artikel yang dimuat mempertimbangkan antara lain: relevansi dan kontribusi artikel terhadap pengembangan profesi dan praktik akuntansi serta terpenuhinya persyaratan baku publikasi jurnal. Editor dan reviewer memberikan masukan yang konstruktif dan hasil evaluasi kepada penulis artikel.

Proses review pada Jurnal Akuntansi dan Keuangan Indonesia terdiri dari beberapa tahapan berikut, dimana editor akan memberikan keputusan pada setiap tahapan.

1. Identifikasi Plagiarisme Menggunakan Software Turnitin
2. Review Awal oleh Editor
3. Review oleh 2 (Dua) Reviewer
4. Review Akhir oleh Editor

Jurnal Akuntansi dan Keuangan tidak memperkenankan adanya tindakan plagiarisme. Semua naskah yang masuk ke redaksi akan diseleksi menggunakan software Turnitin, untuk mendeteksi apakah terdapat plagiarisme dalam suatu naskah.


Jurnal Akuntansi dan Keuangan Indonesia applies double-blind peer review process for each manuscript which involves editors and 2 (two) reviewers. Decision of article to be published in the journal considers several factors such as relevance of the article and its contribution to the development of accounting practices and accounting profession as well as compliance to the requirement of a published article. Editor and reviewer provide evaluation and constructive suggestions for the author.

Review process in Jurnal Akuntansi dan Keuangan Indonesia consists of following stages, in which editor will provide decision on each stage.

1. Detection of Plagiarism using Turnitin Software
2. Initial Review by Editor
3. Review by 2 (Two) Reviewers
4. Final Review by Editor

Jurnal Akuntansi dan Keuangan Indonesia does not allow any plagiarism actions. All submitted articles will be screened using Turnitin software, to detect whether manuscripts contain plagiarism.


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.

The journal follows the definition of "open access" from the Budapest Open Access Initiative. The journal is an Open Accessed journal as its articles are freely available on the public internet. The journal permits any users to read, download, copy, distribute, print, search, or link to the full texts of the articles, crawl them for indexing, pass them as data to software, or use them for any other lawful purpose, without asking prior permission from the publisher or the author.



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...


Publication Ethics

Jurnal Akuntansi dan Keuangan Indonesia (JAKI) is a blind-reviewed journal published periodically twice a year (June and December). The journal publishes papers in the field of accounting and finance that give significant contribution to the development of accounting practices and accounting profession in Indonesia.

The publication of an article in a blind-reviewed journal is an essential part of the development of knowledge. It is a direct reflection of the quality of the work of the authors and the institutions that support them. Blind-reviewed articles support and embody the scientific method. It is therefore important to agree upon standards of expected ethical behavior for all parties involved in the act of publishing: the journal editor, the reviewer, and the author.

These ethical guidelines are adopted from the publication ethics policy of Elsevier.



1.      Publication Decision

The editor of the Jurnal Akuntansi dan Keuangan Indonesia (JAKI) is responsible for deciding which of the articles submitted to the journal should be published. The validation of the work and its contribution to researchers and readers must always drive such decisions. The editor may be guided by the policies of the journal’s editorial board and constrained by such legal requirements as shall then be in force regarding libel, copyright infringement and plagiarism. The editor may confer with other editors or reviewers in making this decision.

2.      Objective Assessment

The editor should evaluate manuscripts for their intellectual content without having discrimination to religious belief, ethnic origin, gender, or citizenship of the author.

3.      Confidentiality

The editor and any editorial staff must not disclose any information about a submitted manuscript to anyone other than the author, reviewers, potential reviewers, and the editorial board, as appropriate.

4.      Conflicts of Interest

Unpublished materials disclosed in a submitted manuscript must not be used in an editor’s own research without the express written consent of the author. Privileged information or ideas obtained through blind review must be kept confidential and not used for personal advantage. Editors should recuse themselves from considering manuscripts in which they have conflicts of interest resulting from competitive, collaborative, or other relationships or connections with any of the authors, companies, or institutions connected to the papers.

5.      Cooperation in Investigations

The editor should take reasonably responsive measures when ethical complaints have been presented concerning a submitted manuscript or published paper, in conjunction with the publisher. Such measures will generally include contacting the author of the manuscript or paper and giving due consideration of the respective complaint or claims made, but may also include further communications to the relevant institutions and research bodies, and if the complaint is upheld, the publication of a correction, retraction, expression of concern, or other note, as may be relevant.



1.      Contribution to Editorial Decision

Blind review conducted by the reviewer assists the editor in making editorial decisions and through the editorial communications with the author may also assist the author in improving the paper. Peer review is an essential component of formal scholarly communication, and lies at the heart of the scientific method.

2.      Promptness

Any selected reviewer who feels unqualified to review the research reported in a manuscript or knows that its prompt review will be impossible should notify the editor.

3.      Confidentiality

Any manuscripts received for review must be treated as confidential documents. They must not be shown to or discussed with others except as authorized by the editor.

4.      Objectivity

Reviews should be conducted objectively. Personal criticism of the author is inappropriate. Reviewers should express their views clearly with supporting arguments.

5.      Completeness and Originality of Sources

Reviewers should identify relevant published work that has not been cited by the authors. Any statement that an observation or argument had been previously reported should be accompanied by the relevant citation. A reviewer should also call to the editor's attention any substantial similarity or overlap between the manuscript under consideration and any other published paper of which they have personal knowledge.

6.      Conflicts of Interest

Unpublished materials disclosed in a submitted manuscript must not be used in a reviewer’s own research without the express written consent of the author. Privileged information or ideas obtained through peer review must be kept confidential and not used for personal advantage. Reviewers should not consider manuscripts in which they have conflicts of interest resulting from competitive, collaborative, or other relationships or connections with any of the authors, companies, or institutions connected to the papers.



1.      Reporting Standards

Authors of reports of original research should present an accurate account of the work performed as well as an objective discussion of its significance. Underlying data should be represented accurately in the paper. A paper should contain sufficient detail and references to permit others to replicate the work. Fraudulent or knowingly inaccurate statements constitute unethical behavior and are unacceptable.

2.      Data Access

Authors may be asked to provide the raw data in connection with a paper for editorial review, and should be prepared to provide public access to such data, if practicable, and should in any event be prepared to retain such data for a reasonable time after publication.

3.      Originality and Plagiarism

Plagiarism in all its forms constitutes unethical publishing behavior and is unacceptable. The authors should ensure that they have written entirely original works, and if the authors have used the work and/or words of others, this has been appropriately cited or quoted. Plagiarism takes many forms, from ‘passing off’ another’s paper as the author’s own paper, to copying or paraphrasing substantial parts of another’s paper (without attribution), to claiming results from research conducted by others. Self-plagiarism or auto-plagiarism is one type of plagiarism in which the authors use results or words from their own published articles without citing them appropriately.

4.      Standards of Paper Submission

An author should not in general publish manuscripts describing essentially the same research in more than one journal or primary publication. Submitting the same manuscript to more than one journal concurrently constitutes unethical publishing behavior and is unacceptable.

5.      Acknowledgement of Sources

Proper acknowledgment of the work of others must always be given. Authors should cite publications that have been influential in determining the nature of the reported work. Information obtained privately, as in conversation, correspondence, or discussion with third parties, must not be used or reported without explicit, written permission from the source.

6.      Authorship of the Paper

Authorship should be limited to those who have made a significant contribution to the conception, design, execution, or interpretation of the reported study. All those who have made significant contributions should be listed as co-authors. The corresponding author should ensure that all appropriate co-authors are included on the paper, and that all co-authors have seen and approved the final version of the paper and have agreed to its submission for publication.

7.      Fundamental Errors in Published Works

When an author discovers a significant error or inaccuracy in his/her own published work, it is the author’s obligation to promptly notify the journal editor or publisher and cooperate with the editor to retract or correct the paper. If the editor or the publisher learns from a third party that a published work contains a significant error, it is the obligation of the author to promptly retract or correct the paper or provide evidence to the editor of the correctness of the original paper.


Publication Frequency

Jurnal Akuntansi dan Keuangan Indonesia telah terbit sejak tahun 2004. Sejak terbitan tahun 2007, JAKI terbit dua kali dalam satu tahun, yaitu setiap bulan Juni dan Desember.



Opinions expressed in articles and creative pieces published in JAKI are those of the authors and do not necessarily reflect the views of the editorial board or the publisher.

Creative Commons License
Jurnal Akuntansi dan Keuangan Indonesia by http://jaki.ui.ac.id/index.php/home is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
View My Stats