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 issued in January 2000, JAI is publishing scientific articles consistently, both research and literature review articles. JAI publishes the new editions every January, May, and September. By January 2016, JAI has published both printed (book) and electronic (PDF) versions. 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 and also in the world. 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 Grade 2) and Jurnal Reviu Akuntansi dan Keuangan (Accredited Grade 3).

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Fast-Track Review and Publication facility is suspended until 31th January 2019.

Hafiez Sofyani
Managing editor of JAI
Posted: 2018-10-30
More Announcements...

Vol 20, No 1: January 2019


Articles pre-published temporarily in "Article In Press of journal of Accounting and Investment 2019" are not published formally yet. That's mean all articles in this pre-issue are in waiting for formal publishing in a next issue, so that we do not provide PDF (Full Text) yet. Please be noted that DOI number in this In Press issue is not registered yet.

Table of Contents


Tri Priyatmo, Rusdi Akbar
Siti Rodiah, Ertambang Nahartyo
Dovi Septiari, Goedono Goedono
Meita Clara Wijaya Rosa, Eko Ganis Sukoharsono, Erwin Saraswati
Uswatun Khasanah, Sutrisno T., Endang Mardiati
Rama Andika Thio Rahman, Gugus Irianto, Rosidi Rosidi
Firda Ayu Amalia, Sutrisno Sutrisno, Zaki Baridwan
Ietje Nazaruddin