Focus and Scope

Jurnal Akuntansi published by the Department of Accounting, Faculty of Economics, University of Bengkulu. The accounting journal is integrated ISSN online (2303-0364) and ISSN Print (2303-0356). This journal contains accounting studies which include Financial Accounting, Public Sector Accounting, Management Accounting, Economic, Islamic Financial Accounting and Management, Auditing, Corporate Governance,  Ethics and Professionalism, Corporate Finance, Accounting Education, Taxation, Capital Markets, Banking, and other contemporary accounting issues.

Section Policies


Checked Open Submissions Checked Indexed Checked Peer Reviewed

Peer Review Process


Jurnal Akuntansi applies a double-blind peer-review process. The research article submitted to this online journal will be peer-reviewed by the two-person reviewer. The final decision of the acceptance or rejection of the article is made by Editor-in-Chief based on the comments given by the reviewer. Screening of plagiarism will be done by utilizing the iThenticate software program. The accepted research articles will be available online following the journal peer-reviewing process.


Publication Frequency

Jurnal Akuntansi will publish online versions of 3 issues in one volume per year (February, June, and October)


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...


Publication Frequency

Jurnal Akuntansi will publish online and print versions of 3 issues in one volume per year (February, June and October) and always free to access, download and reuse under the License Creative Commons Attribution-Share Alike 4.0 International (CC BY-SA 4.0). Articles received will soon be published online when they are ready to be published.


Open Acces Policy

Jurnal Akuntansi provides open access directly to content on the principle that making research freely available to the public supports global exchanges that are greater than knowledge. Users have the right to read, download, copy, distribute, print, search, link to the full text of this article, or use it for other legitimate purposes under Creative Commons Attribution-ShareAlike 4.0 International License.


Publication Ethics

Every writer who wishes to submit a publication of the research results and literature review on the Jurnal Akuntansi must comply with the publication ethics.

Author Ethics

1. The research presented must be research that contains accurate data. Articles are written must be supported by adequate evidence and references. Doing fraud by writing inaccurate data and statements is a form of action that is not commendable and unacceptable.

 2. The author is asked to provide raw data and documents in connection with editorial interests. And can show and still have the data in question after the publication of the manuscript.

 3. The author must be able to ensure that the manuscript that has been written is an original work. And include quotes as references correctly.

 4. Authors are not permitted to publish articles that describe the same research, at the same time to other journals or publications. Submitting the same manuscript to more than one journal, at the same time, is an unethical act.

 5. The author must acknowledge and include references from the citation of the manuscript that has been published correctly.

 6. All who have contributed significantly to the research manuscripts must be written as authors in the article manuscript. All authors have seen and approved the final manuscript of the article. In addition, the authors have also approved submissions for publication.

 7. All writers must express their perspectives that can influence the results of their manuscript interpretation.

 8. When a writer finds significant errors or inaccuracies in his published work, the author's obligation is to immediately notify the journal editor or publisher and work together to withdraw or correct the article's manuscript.


Editor Ethics

1. When evaluating manuscripts for publication, editors are obliged not to look at race, gender, sexual orientation, religious beliefs, ethnic origin, citizenship or political philosophy of the author.

2. The editor and editorial staff are obliged not to disclose any information about the manuscript to anyone, other than to the authors, reviewers, publishers and interested parties during the process of publishing the article manuscript.

3. Unpublished material described in the manuscript sent to the editor is not permitted to be used in the research of other parties without the written consent of the main author.

4. The editorial board responsible for deciding which articles to publish. After going through the work validation process. The editorial team guided by applicable policies and limited by legal requirements that will apply to defamation, copyright infringement, and plagiarism. All the editors will discuss in making the decision.

5. The editor is obliged to evaluate the originality of the work. The editor organizes and conducts peer review fairly and wisely. The editor is obliged to explain the peer-review process carried out by reviewers to the authors clearly. At the same time, show the parts that need improvement. The editor is obliged to use the right peer reviewer on each article manuscript received. After that, submit it to people who have sufficient expertise by considering the reviewer's expertise. The goal is to avoid those who have conflicts of interest.


Reviewers Ethics

1. The reviewer assists the editor in making decisions during the process of publishing the manuscript. Each selected reviewer who feels he is not eligible to review the research that is to be published or can’t carry out the review process, must notify the editor and resign from the review process.

2. Reviews carried out by reviewers must be objective. Reviewers must explain their views clearly with supporting arguments. Personal criticism of the author should not be done.

3. Each manuscript received by a reviewer for review must be treated as a confidential document. The reviewer is not permitted to show and discuss with others except as permitted by the editor.

4. Information or interesting ideas obtained through peer review must be kept confidential and not used for personal gain. Reviewers may not consider manuscripts where they have conflicts of interest arising from competition, collaboration, or other relationships or connections with any author, company or institution connected with the article manuscript.

5. Reviewers must identify that the manuscript of the article has used quotes and references correctly. Reviewers are also permitted to give an opinion to the editor regarding the presence or absence of substantial or overlapping similarities between the manuscripts being considered with the manuscript of the article that has been published.


Submission Preparation Checklist

  1. During the submission process, the author is required to examine the manuscript so that it complies with the rules and conditions. If a manuscript is found that does not comply with the provisions, the manuscript can be returned.
  2. Manuscripts submitted must have never been published and are not being submitted to other journals and publishers.
  3. The file submission of the manuscript is within Ms.Word's format.
  4. The submitted manuscript must be in accordance with the Accounting Journal template, including the style and bibliography described in the Writing Guidelines.
  5. Manuscript length ranges from 8-25 pages.
  6. In submitting manuscripts you can use applications such as Mendeley to manage references.

Privacy Statement

The name and email address on this journal site whether inputed nor printed, will be used exclusively for the purpose of this journal and will not be available for other purposes or for other parties.


Author Fees

This journal charges the following author fees

Article Submission : 0.00 (IDR)

Article Publication: 551.000 (IDR)

Fast Track               : 851.0000 (IDR)


Plagiarism Policy

Screening of plagiarism will be done by utilizing the iThenticate software program