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 review articles. However, from 2016 JAI only accepts research article to publish. JAI publishes the new editions every January and July. 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 research articles that have not been offered for publication elsewhere. JAI focuses on the research 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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Quick Review


Do you want to process an article fastly in JAI? We provide fast-track review and publication facility. Click here for more information...

Anda ingin memproses artikel secara cepat di JAI? Kami sediakan fasilitas fast-track review and publication. Klik di sini untuk info lebih lanjut...

Posted: 2018-08-17

Improve your probability to be accepted in JAI


To be accepted in JAI, your paper should meet the following suggestions:

  1. written in very well english is prioritized, though Indonesian paper is still allowed
  2. If you are Indonesian, it is highly prioritized if you collaborate with authors from abroad
  3. comply the JAI author guidelines properly
  4. use citation software like mendeley, endnote, zotero, etc in writing your paper
  5. use JAI template in writing the article
  6. do not copy-paste testing output/result from statistic software. Author needs to rewrite it
  7. avoid typos
Hafiez Sofyani
Vice Editor in Chief
Posted: 2018-07-22

New Publication Period


Will be started from 2019, JAI issues articles three times a year namely in January, May, and September. The number of article per issue is 7 (seven).
Thank you

Hafiez Sofyani
Vice Editor in Chief

Posted: 2018-07-16

1st ICBAE 2018


Let's join in International Conference of Business, Accounting and Economics that is going to be held on august, 3rd-4th 2018 in Universitas Muhammadiyah Purwokerto Indonesia. JAI is one of Affiliation Journals in ICBAE.

visit us here

Posted: 2018-02-14
More Announcements...

Vol 19, No 2: July-December 2018

(Available online since 1st August 2018)

Table of Contents


Tito Agung Yuswono, Yanki Hartijasti
Kuat Ismanto
Ike Arisanti, Marwan Asri
Chen Siew Yee, Noor Sharoja Sapiei, Mazni Abdullah
Rahmawati Rahmawati
Harjanti Widiastuti, Elsi Safira
Caesar Marga Putri
Sigit Arie Wibowo, Dea Rizaldi Mulantono
Ersa Tri Wahyuni, Dewantoro Dewantoro, Ilya Avianti