Journal of Accounting and Investment

Journal of Accounting and Investment or JAI (previously known as Jurnal Akuntansi dan Investasi from January 2000 to June 2018) is peer reviewed journal published by Universitas Muhammadiyah Yogyakarta in collaboration with the Association of Accounting Department of Muhammadiyah Higher Education (APSA PTM). ISSN: 2622-3899 (print) and 2622-6413 (online). JAI is accredited grade 2 by Ministry of Research, Technology and Higher Education of Republic of Indonesia, Decree (SK) No. 21/E/KPT/2018 valid from vol 17 no 1 (2016) until vol 21 no 2  2020.

Since the first issue in January 2000, JAI keeps publishing scientific articles consistently, both research and literature review articles. JAI publishes the new editions every January, May, and September. By January 2016, JAI had published both printed (book) and electronic (PDF) version. Electronic articles are accessible openly on the web page: and printed versions are available for sale (click here to order).

JAI Rejection Rates:

2015 (30%)
2016 (53%)
2017 (72%)
2018 (71%)
2019 (94%) on going

JAI receives rigorous articles that have not been offered for publication elsewhere. JAI focuses on the issue related to accounting and investments that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially. Therefore, JAI accepts the articles from Indonesia authors and other countries. JAI covered various of research approach, namely: quantitative, qualitative and mixed method. JAI is indexed by:

IMPORTANT: Article submission is organized through Open Journal System (OJS). Please read the following guidance according to your role:

CAUTION: Before you submit a manuscript, make sure that your paper is prepared using  JAI TEMPLATE FOR SUBMISSION, has been proofread and polished carefully, and conformed to the JAI AUTHOR GUIDELINES.  

Online Submissions

Registration and login are required to submit items online and to check the status of current submissions.

ATTENTION: Visit also our colleague Riset Akuntansi dan Keuangan Indonesia (Accredited SINTA Grade 2) and Jurnal Reviu Akuntansi dan Keuangan (Accredited SINTA Grade 2).

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Our Conference and Seminar

Posted: 2019-04-15



We (JAI editorial Team) would like to inform prospective authors that currently JAI does not publish article studying "tax compliance" issue/topic. Yet, we still accept article discussing tax accounting. Thank you very much.

JAI editorial Team

Posted: 2019-04-06

Article publication fee


Efective from 3rd March, JAI regulated new article publication fee policy that is authors have to pay publication fee IDR 1.000.000,- and as facility they will get 3 (three) hard copies of JAI with free of shipping cost. See detail.

Posted: 2019-03-02
More Announcements...

Vol 20, No 2: May-August 2019


Table of Contents


Irwan Taufik Ritonga, Colin Clark, Guneratne Wickremasinghe
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Asaprima Putra Karunia, Payamta Payamta, Sutaryo Sutaryo
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Hafiez Sofyani, Randi Atmaja, Sri Budhi Rezki
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Krismiaji Krismiaji, Dwi Haryono Wiratno, Sidiq Ashari
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Rintan Nuzul Ainy, Zuni Barokah
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Erni Suryandari Fathmaningrum, Satrio Kusumo Yudhanto
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Peni Nugraheni, Lia Fauziah
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Mirna Indriani, Aida Yulia, Nadirsyah Nadirsyah, Lisa Pira Ariska
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Ayu Aryista Dewi, Dodik Ariyanto
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