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) 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).

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).

Journal Homepage Image



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, effective 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 already gave their extraordinary works for JAI. About APC see detail.

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

2015 (70%)
2016 (47%)
2017 (28%)
2018 (29%)
2019 (16%) 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. Lastly, we would like to inform prospective authors that currently JAI does not publish an 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 21, No 1: January 2020

Table of Contents


Sri Iswati, Pikar Setiawan
Ersa Tri Wahyuni, Gina Puspitasari, Evita Puspitasari
Ike Arisanti, Tri Wahyu Oktavendi
Ahmad Cahyo Nugroho, Dedi Febrianto, Avia Enggar Tyasti, Christian Kuswibowo
Heri Widodo, Nur Ravita Hanun, Retno Wulandari
Rediyanto Putra, Rahma Rina Wijayanti
Bambang Jatmiko, Muhammad Budi Setiawan
Suryo Pratolo
Afrizal Tahar, Hafiez Sofyani
Made Aristia Prayudi, I Putu Hendra Martadinata
Sumartono Sumartono, Dekar Urumsah, Rizki Hamdani