Editorial Policies

Focus and Scope

Journal of Accounting and Investment (JAI) focuses on the study relevant for the development of theory and practice of accounting and investment in both the public and private sectors. JAI focuses related to various themes, topics, and aspects of accounting and investment written by using various study approach or paradigm, including the following:

  • Financial Accounting and Reporting
  • Corporate Social Responsibility, Sustainability and Green Accounting
  • Managerial Accounting
  • Accounting issues on Budgeting
  • Performance Management and Measurement
  • Sharia Accounting
  • Islamic Investment
  • Public Accounting 
  • Public Investment and Procurement
  • Auditing
  • Taxation (Accounting and Complience)
  • Accounting Information System
  • Information Technology Investment and Governance
  • Accounting Education and Ethics
  • Investment Education
  • Investment Analysis and Management
  • Capital Markets Analysis
  • Behavioral in Investment and Finance
  • Governenace in Financial Industry (banking, capital market industry and non-bank financial industry consisting of Insurance, Pension Funds, Financing Companies and Pawnshops)
  • Sustainability Investment
  • Intellectual Capital
  • Good Governance Issues
  • Fraud Mitigation
  • Witsleblowing

 

Section Policies

Articles

Checked Open Submissions Checked Indexed Checked Peer Reviewed

Editorial

Unchecked Open Submissions Unchecked Indexed Unchecked Peer Reviewed
 

Peer Review Process

Determination of the article published in the Journal of Accounting and Investment (JAI) is carried out through double-blind peer-review by considering two main aspects: relevance and contribution of articles on the accounting and investment theory and practical development. The double-blind peer-review process is adopted to ensure that the manuscript selection is carried out fairly. Editors and reviewers would provide constructive feedback on the manuscript evaluation results to the author(s). The detailed review process is explained as the following:

  1. The submission is only processed online via JAI's OJS.
  2. All submitted manuscripts are read by JAI Editor in Chief initially for desk evaluation (Points 2 and 3). In this stage, the submitted manuscript would be checked to whether it complies with JAI author guidelines and template for submission, also whether the manuscript matches current JAI's focus and scope. If appropriate, the next process would be carried out, and if not, we would reject the manuscript so that it could be submitted to another journal.
  3. The submitted manuscript would be checked with Turnitin (similarity check). If the similarity level is more than 40%, the manuscripts would be rejected promptly without substantive review (see JAI plagiarism policy). The submitted manuscripts that passed this stage would be sent to a suitable editor.
  4. The submitted manuscript would be reviewed by the assigned editor to find out whether it contributes sufficiently to the development of science and practice in accounting and investment. Manuscripts with insignificant novelty are rejected in this stage. While the manuscript that qualifies would be proceeded to the substantive review stage by peer reviewers.
  5. Once the substantive review process is finished, the JAI Editor in Chief then make a decision based on the assigned editor's and peer reviewers' recommendation with several decision possibilities as the following: (1) rejected = the manuscript is not considered for publication in JAI due to several reasons such as the manuscript has no significant novelty and contribution, the manuscript has been prepared poorly, a very similar study was found, etc.; (2) accepted with major revision = the manuscript requires substantial revisions before publication. It might associate with the state of the art, novelty, significance of the study, methodology, etc. The editor would give four to 12 weeks to complete the revisions; (3) accepted with minor revision = the manuscript needs few revisions but not substantial prior to publication. Usually, it relates to JAI author guidelines compliance. The editor would give one to four weeks to complete the revisions; (4) accepted without revision = the manuscript would be published without revisions. However, proofreading of the manuscript still would be conducted.
  6. The submitted manuscript that is accepted with revisions (minor or major) would get comments (feedback) from the editor and peer reviewers and would be returned to the author(s) for revisions.
  7. The author(s) is/are given a certain time to complete manuscript revisions following the manuscript's status, i.e. accepted with minor revision or accepted with major revision (refer to explanation about decision possibilities above). Extra time to complete the revisions should be asked to the JAI Editor in Chief via email (jai@umy.ac.id). If the author(s) does/do not submit the revised manuscript until the due date and no notification is sent to the JAI editor, the author(s) is/are deemed to resign. It is important to note that revisions submissions should be accompanied by Author(s) responses form that can be downloaded here.
  8. The manuscript that has gone through final revisions and got acceptance would be published in the JAI in the edition determined by the JAI Editor in Chief. The author(s) might ask the Editor in Chief if he/she/they prefer(s) to publish his/her/their article in specific editions (volume and number). For this purpose, the author(s) must submit the request to the JAI Editor in Chief via email (jai@umy.ac.id).

NOTES:

  • The manuscript review process for desk evaluation (points 2 and 3) takes one-week maximum. The manuscript that passes this stage can be seen from its status in OJS that changes from "Awaiting Assignment" to "In Review". Meanwhile, substantive review usually takes four to eight weeks (point 4). The length of review time depends on the length of time the editor and peer reviewers in completing their works. If the author(s) does/do not get confirmation from the JAI for a long time, the author(s) can confirm by email at jai@umy.ac.id or peninugraheni@umy.ac.id. 
  • The day to the publication of a manuscript in JAI is around 85 days (almost three months) for 2020 (see detail). However, this time estimation might be changed due to certain circumstances.
  • The manuscript comes from JAI affiliated conference still has to follow this review process policy to ensure the manuscript's content quality.

 

Publication Frequency

Journal of Accounting and Investment (JAI) publishes a new issue every January, May, and September.

 

Open Access Policy

This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.

This journal is an open-access journal, which means that all content is freely available without charge to users or / institutions (for online version only). Users or people can read, download, copy, distribute, print, search, or link to full-text articles in this journal without asking prior permission from the publisher or author. Hence, there is no subscription fee to access the online version of JAI articles. However, people who want to get the JAI hardcopy version from our office should buy it by following a certain process (click here to order JAI hardcopy). 

  

 

Archiving

This journal utilizes Indonesia one search and Garuda (Garba Rujukan Digital) to create a distributed archiving system among participating libraries. It permits those libraries to create permanent archives of the journal for purposes of preservation and restoration.

 

Author Fees

All accepted manuscripts are subject to "Article Processing Charges" (APC) to provide free access to readers and cover the costs of peer review management, journal production, online hosting, and long-term archiving. This APC is valid for the current calendar year and may be changed at any time at the publisher's sole discretion. The submitting author is responsible for payment of the APC and must confirm, at the time of submission, that he/she/they would organize payment of the APC, should the article be accepted for publication. This responsibility may not be delegated to any third party unless agreed to by the publisher. Be noted that APC will be billed only after the article "Accepted" and will not affect the peer review process. APC that is applied by JAI as the following:

  1. The cost of article submission IDR 0,-
  2. Processing Fees for the publication of accepted article is IDR 2,000,000.- 

 

Plagiarism Policy

Journal of Accounting and Investment applies Zero tolerance towards plagiarism. Every manuscript submitted into the Journal of Accounting and Investment would be scanned using Turnitin (similarity check) then the editor decides the case of possible plagiarism. A similarity report would be provided to the author(s), and the JAI editor would conduct the following actions:
1. Similarity check result is more than 40%: The manuscript would be rejected (due to poor citation and/or poor paraphrasing, manuscript outright rejected, NO RESUBMISSION accepted).
2. Similarity check result is around 15-40%: The manuscript would be sent to the author for amendment (provide correct citations to all places of similarity and do good paraphrasing even if the citation is provided).
3. Similarity check result is lower than 15%:  Would be proceeded to substantive review or citation improvement may be required (proper citations must be provided to all outsourced texts).
In cases 2 and 3: The authors should revise the article carefully, add required citations, do good paraphrasing to outsourced text, and then resubmit the manuscript with a new Turnitin report showing NO PLAGIARISM and similarity should be lower than 15%.

 

Purchase Order (Pemesanan Pembelian)

To Purchase a printed version of JAI, please fill in a JAI purchase form at the following link: click here.

After filling in and submitting the form, the JAI editor would send a sales invoice.

After the buyer receives the invoice made by the editorial assistant of JAI, then please make a payment (purchase costs and shipping costs) by transferring funds to Bank Syariah Indonesia an JAI UMY, account number: 78888-333-28 (bank code 451), News: Pembelian JAI Cetak

A transfer receipt must be sent to the JAI email address (jai@umy.ac.id) and make sure the writing is legible.
For more information, please contact us via email at jai@umy.ac.id
* Purchases can also be made directly by visiting the JAI office at the address indicated on the JAI website.

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Bahasa Indonesia

Cara Pembelian JAI versi cetak adalah dengan mengisi borang pembelian JAI cetak di link berikut: klik di sini.

Setelah mengisi dan submit borang tersebut, redaksi JAI akan mengirim invoice penjualan.

Setelah pembeli menerima Invoice yang dibuatkan redaksi JAI, selanjutnya melakukan pembayaran (biaya pembelian dan biaya pengiriman) dengan cara mentransfer dana ke: Bank Syariah Indonesia an JAI UMY, no rek: 78888-333-28 (kode bank 451), Berita: Pembelian JAI Cetak.

Bukti transfer wajib dikirimkan ke alamat email JAI (jai@umy.ac.id) dan pastikan tulisan dapat terbaca.

Untuk informasi lebih lanjut, silakan menghubungi kami via email di jai@umy.ac.id

*Pembelian juga dapat dilakukan secara langsung dengan cara mendatangi kantor JAI di alamat yang tertera di website JAI. 

 

Ready Stock (Stok yang Tersedia):

Vol 22 No 2 May 2021 (available)

Vol 22 No 1 January 2021 (available)

Vol 21 No 3 September 2020 (available)

Vol 21 No 2 May 2020 (available)

Vol 21 No 1 January 2020 (available)

Vol 20 No 3 September 2019 (available)

Vol 20 No 2 May 2019 (available)

Vol 20 No 1 January 2019 (out of stock)

Vol 19 No 2 July 2018 (out of stock)

Vol 19 No 1 January 2018 (out of stock)

Vol 18 No 2 July 2017 (out of stock)

Vol 18 No 1 January 2017 (out of stock)

Vol 17 No 2 July 2016 (out of stock)

Vol 17 No 1 January 2016 (out of stock)

Vol 16 No 2 Juli 2015 (out of stock)

Vol 16 No 1 January 2015 (out of stock)

Vol 15 No 2 July 2014 (out of stock)

Vol 15 No 1 January 2014 (out of stock)

Vol 14 No 2 July 2013 (out of stock)

 

 

Quality Assurance Policy

Management of this journal is supervised, monitored and audited regularly by the Research and Innovation Institute of Universitas Muhammadiyah Yogyakarta. The aim is to fulfill the quality assurance of scientific publications.