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) and the Institute of Indonesia Chartered Accountant. 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 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 articles from Indonesia authors and other countries. JAI covered various research approaches, namely: quantitative, qualitative and mixed method. JAI is indexed by:

IMPORTANT: Article submission is organized through the 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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New Information about JAI


We would like to inform all JAI readers and authors that today JAI is under review by Clarivate Analytics for Emerging Sources Citation Indexing. Besides, JAI also is going to submit to scopus for indexing assessment in october 2019. Therefore, eEfective from 3rd March, JAI regulated new article publication fee policy that is authors have to pay article publication charge (APC) IDR 1.000.000,- and as a facility they will get 3 (three) hard copies of JAI with free of shipping cost. The purpose of APC is to pay editors fee that have give their extraordianry works for JAI. About APC see detail.

We also would like to inform JAI Rejection Rates during last five years:

2015 (30%)
2016 (53%)
2017 (72%)
2018 (71%)
2019 (93%) on going


Please make sure that your article is written properly before submitting it to JAI. Article not complying JAI author guidelines and template for submission would be rejected in the first step of review process. Lastly, we would like to inform prospective authors that currently JAI does not publish article studying "tax compliance" issue/topic. Yet, we still accept the article discussing tax accounting. Thank you very much.

Editor in Chief of JAI

Posted: 2019-04-24

Our Conference and Seminar

Posted: 2019-04-15
More Announcements...

Vol 20, No 2: May-August 2019

Table of Contents


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