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 a peer-reviewed and open access 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 AccountantISSN: 2622-3899 (print) and 2622-6413 (online).

JAI is dedicated to the publication of academic work in all aspects that are relevant for development of theory and practice of accounting that specifically relates with an investment practices in Indonesia, Southeast Asia (ASEAN), and emerging economies countries. JAI intends to highlight the practical implications in promoting better decision-making processes within an organization both private and public sector. JAI publishes theoretical, conceptual, and empirical (research) papers conducted with various research approaches, namely quantitative, qualitative, mixed-method, and critical.

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) to vol 21 no 2  2020 and Decree (SK) No. 36/E/KPT/2019 valid from vol 19 no 1 (2018) to vol 23 no 2 (2022).

JAI intends to become a publication media for accounting and financial researchers in Indonesia in particular, and developing countries in general. JAI is not only a place for publication but also as the education process for Indonesian new researchers especially in the process of publishing scientific articles. JAI publishes the new editions every January, May, and September.

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

Journal Homepage Image



Change in Author Fees

In order to improve the publication quality and to maintain timely publication in the JAI, we decided to increase our article-processing charge (APC). All accepted articles for publication that were submitted from 1st September 2020 would be charged for USD 100 or IDR 1,500,000.- per article. Previous APC for accepted article was IDR 1,000,000.- or USD 75.  
Posted: 2020-11-26

New focus and scope of JAI


Dear Prospective Authors

Be informed that since 1 September 2020, JAI applied new focus and scope that be more specific. JAI only would accept a paper studying accounting that specifically related to an investment topic. Hence, topic related to CSR, Auditing, Taxation, etc. that are not associated with investment issues would not get consideration for publication. In detail, JAI focuses related to various themes, topics, and aspects of accounting and investment, including to the following topics:

  • Accounting for Investment
  • Investment Management
  • Investment Analysis
  • Capital Markets and Investments
  • Public Investment
  • Public Procurement
  • Islamic Investment
  • Behavioral Investment
  • Investment Education
  • Information Technology Investment and Governance
  • Sustainability Investment
  • Intellectual Capital
Posted: 2020-09-04

JAI Acceptance Rates


We would like to inform JAI  Acceptance Rates during the last six years:

2015 (70%)
2016 (47%)
2017 (28%)
2018 (29%)
2019 (16%)
2020 (21%) ongoing


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 the review process. Thank you very much.

Editor in Chief of JAI

Posted: 2019-04-24
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