Editorial Policies

Focus and Scope

Journal of Accounting and Investment (JAI) focuses on the study related to accounting and investments that are relevant for the development of the theory and practice of accounting and investment in Indonesia, Southeast Asia, and emerging economies. JAI intends to highlight the practical implications in promoting better decision-making processes within an organization (private and public) in Indonesia, Southeast Asia, and emerging economies. This journal publishes theoretical, conceptual, and empirical (research) papers within the specific areas of accounting and investment. JAI accepts paper with various research approaches, namely quantitative, qualitative, mixed-method, and critical. JAI focuses related to various themes, topics, and aspects of accounting and investment, including to the following topics:

  • Financial Accounting
  • 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
Some of the research questions that are of particular interest of JAI are as the following:
  • To what extent are Western theories applicable in Indonesia, Southeast Asia, and emerging economies context?
  • What adaptations would be required when applying the existing accounting and investment theories in Southeast Asia countries and emerging economies?
  • Are there variations in accounting and investment policies and practices among Southeast Asia countries and emerging economies?
  • Are accounting and investment challenges in Southeast Asia and emerging economies similar to those in the developed economies?
  • Are there any typical or unique “Shouteast Asia values” that influence the accounting and investment practices and successes in Southeast Asia and emerging economies?
  • How do IFRS adoption influence accounting and investment analysis particularly about information quality and use?
  • Is it beneficial for investors in developed markets to diversify across the Southeast Asia markets?
  • How do Southeast Asia countries and emerging economies formulate their governmental accounting and investment policies?
  • How do Southeast Asia countries and emerging economies establish their socio-enterprise investment model?


Section Policies


Checked Open Submissions Checked Indexed Checked Peer Reviewed


Unchecked Open Submissions Unchecked Indexed Unchecked Peer Reviewed

Peer Review Process

All submitted manuscripts are read by Editor in Chief of the Journal of Accounting and Investment (JAI) initially for desk evaluation. Unsuitable submitted manuscripts in terms of focus and scope would be rejected promptly without external review. Manuscripts evaluated to be of potential interest to our readership would be sent to the reviewers. The editors then make a decision based on the reviewer’s recommendation from among several possibilities: rejected, require major revision, need minor revision, or accepted. Determination of the article that will be published in JAI carried out through double-blind peer review by considering two main aspects, namely: relevance and contribution of articles on the accounting theory and practical development. Editors and reviewers provide constructive feedback on the evaluation results to the author. The Editor in Chief of the Journal of Accounting and Investment has the right to decide which manuscripts submitted to the journal should be published.

The manuscript review process usually takes 4 to 12 weeks. This review period depends on the editors and reviewers' duration in reviewing the manuscript. If the author does not get confirmation from the JAI for a long time, the author can confirm by email at jai@umy.ac.id or hafiez.sofyani@umy.ac.id. The stages of the review process applied at JAI are as the following:

  1. Submission of manuscripts. It is only processed via online i.e OJS of JAI at the website: http://journal.umy.ac.id/index.php/ai
  2. The submitted manuscripts would be checked whether it complies JAI author guidelines and template for submission, also whether the manuscript matches the focus and scope of JAI. If appropriate, the next process will be carried out, and if not, we would recommend the manuscript to be submitted to another journal. The editor of JAI will notify immediately via email.
  3. The manuscripts would be checked with Turnitin (similarity check). If the level of manuscript similarity is more than 15%, the manuscripts would be rejected in the desk evaluation step. This decision is entirely the prerogative right of the editor in chief and cannot be contested.
  4. The manuscripts would be reviewed by an assigned editor to find out whether it contributes sufficiently to the development of science and practice in the field of accounting and investment. The manuscripts that qualify at this stage would be proceeded to the review stage by two people namely an editor and a peer reviewer.
  5. The manuscript that is accepted with revisions (minor or major), it would contain comments from peer reviewers and would be returned to the author for revision. Referring to the JAI policy, reviewers only give suggestions on whether the manuscript is accepted or rejected. Meanwhile, the final decision regarding the acceptance or rejection of the manuscript is in the hand of the editor and editor in chief.
  6. The author is given the time to revise the manuscript no later than one month. Extra time to revise should be asked to the editor via email (jai@umy.ac.id). If there is no notification after the specified period, then the Author is deemed to resign.
  7. Manuscripts that have gone through final revisions and accepted by the editor would be published in the JAI in the edition determined by the editor in chief. The author may ask the editor in chief if he/she prefers to publish his/her article in specific editions (volumes and numbers). For this purpose, the author must submit the request to the JAI editor in chief via email (jai@umy.ac.id).


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. Users or people are allowed to read, download, copy, distribute, print, search, or link to full-text articles in this journal without asking prior permission from the publisher or author.




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


Author Fees

Journal of Accounting and Investment is a journal publications that are not oriented to profit. Therefore, for the publication process, JAI regarding certain costs, namely:

  1. The cost of article submission IDR 0,- (USD 0.-)
  2. Processing Fees for the publication of articles accepted IDR 1,000,000.- (USD 100.-) (author[s] will get 3 (three) hard copies of JAI with free of shipping cost)

For article written in Bahasa Indonesia, the cost of manuscript translating and proofreading is borne entirely to the author.


Plagiarism Policy

Every manuscript submitted into the Journal of Accounting and Investment is going to be scanned using Turnitin (similarity check). The score check result should be no more than 15%. In case of manuscript similarity is more than 15%, the manuscript would be rejected by JAI editor in chief in desk evaluation step.


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 do a payment (purchase costs and shipping costs) by transferring funds to Bank Syariah Mandiri an Hafiez Sofyani, account number: 713-023-2552 (bank code 451), News: Pembelian JAI Cetak

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


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 Mandiri an Hafiez Sofyani, no rek: 713-023-2552 (kode bank 451), Berita: Pembelian JAI Cetak.

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

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

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


Ready Stock (Stok yang Tersedia):

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 (available)

Vol 19 No 2 July 2018 (available)

Vol 19 No 1 January 2018 (available)

Vol 18 No 2 July 2017 (available)

Vol 18 No 1 January 2017 (available)

Vol 17 No 2 July 2016 (available)

Vol 17 No 1 January 2016 (available)

Vol 16 No 2 Juli 2015 (available)

Vol 16 No 1 January 2015 (available)

Vol 15 No 2 July 2014 (available)

Vol 15 No 1 January 2014 (available)

Vol 14 No 2 July 2013 (available)