Journal of Accounting and Investment https://journal.umy.ac.id/index.php/ai <div> <p><img style="padding-left: 30px; width: 200px;" src="https://journal.umy.ac.id/public/journals/8/journalThumbnail_en_US.png" alt="" align="right" /></p> </div> <div style="text-align: justify;"> <p><strong>Journal of Accounting and Investment</strong><a href="https://issn.lipi.go.id/terbit/detail/20210712060703959" target="_blank" rel="noopener"><br /></a>E-ISSN: <a href="https://portal.issn.org/resource/ISSN/2622-6413" target="_blank" rel="noopener">2622-6413</a><br /><strong><a href="https://journal.umy.ac.id/index.php/ai/issue/archive"><button class="nova-c-button nova-c-button--align-center nova-c-button--radius-m nova-c-button--size-s nova-c-button--color-grey nova-c-button--theme-bare nova-c-button--width-auto" type="button"><span class="nova-c-button__label" data-uw-styling-context="true">Archive</span></button></a> </strong><strong><a href="https://journal.umy.ac.id/index.php/ai/about"><button class="nova-c-button nova-c-button--align-center nova-c-button--radius-m nova-c-button--size-s nova-c-button--color-grey nova-c-button--theme-bare nova-c-button--width-auto" type="button"><span class="nova-c-button__label" data-uw-styling-context="true">About the journal</span></button></a> <a href="https://journal.umy.ac.id/index.php/ai/about/submissions#authorGuidelines"><button class="nova-c-button nova-c-button--align-center nova-c-button--radius-m nova-c-button--size-s nova-c-button--color-grey nova-c-button--theme-bare nova-c-button--width-auto" type="button"><span class="nova-c-button__label" data-uw-styling-context="true">Guide for authors</span></button></a> </strong></p> <p>Citedness in<a href="https://journal.unimma.ac.id/index.php/mesi/about/editorialTeam"> </a><a href="https://scholar.google.co.id/scholar?hl=id&amp;q=2622-6413&amp;as_sdt=0" target="_blank" rel="noopener">Google Scholar</a> <strong>|</strong> <a href="https://app.dimensions.ai/discover/publication?search_mode=content&amp;and_facet_source_title=jour.1359380" target="_blank" rel="noopener">Dimensions</a></p> <p><strong>Journal of Accounting and Investment or JAI</strong> (previously known as Jurnal Akuntansi dan Investasi from January 2000 to June 2018) is a <strong>peer-reviewed</strong> and <strong>open-access</strong> journal published by <strong><a href="http://www.umy.ac.id/" target="_blank" rel="noopener">Universitas Muhammadiyah Yogyakarta</a> </strong>in collaboration with <strong><a href="https://apsaptma.org/" target="_blank" rel="noopener">The Association of Accounting Department of Muhammadiyah Higher Education Institutions (APSA PTM)</a>, <a href="https://forjafeb-ptma.org/sinta2/" target="_blank" rel="noopener">The Forum of Economics and Business Journal Managers of Muhammadiyah and Aisyiyah Higher Education Institutions (FORJAFEB PTMA)</a>, </strong>and the<a href="https://web.iaiglobal.or.id/Kompartemen/KAPd/AliansiJurnal#gsc.tab=0" target="_blank" rel="noopener"> Institute of Indonesia Chartered Accountant</a>. <strong><span id="result_box" lang="en">ISSN: <a href="https://issn.brin.go.id/terbit/detail/1533883028" target="_blank" rel="noopener">2622-3899 (print)</a> and <a href="https://issn.brin.go.id/terbit/detail/1533865813" target="_blank" rel="noopener">2622-6413 (online)</a>. International ISSN could be <a href="https://portal.issn.org/resource/ISSN/2622-6413" target="_blank" rel="noopener">checked here (portal.issn.org)</a>. JAI publishes the new editions every January, May, and September.</span></strong></p> <p><span lang="en">JAI is dedicated to the publication of academic work in all aspects relevant to the development of theory and practice of accounting and investment in both the public and private sectors. The focus of JAI covers all accounting and investments related studies <a href="https://journal.umy.ac.id/index.php/ai/about#Scope">(see for detail)</a>. <span title="Jurnal Akuntansi dan Investasi (JAI) berfokus pada hasil riset maupun pemikiran akuntansi, keuangan dan atau investasi yang relevan bagi pengembangan teori dan praktik akuntansi di Indonesia dan asia tenggara.">JAI</span><span style="box-sizing: border-box;" title="Fokus JAI berkaitan pada berbagai tema dan topik serta aspek dari akuntansi dan investasi, termasuk (namun tidak terbatas) pada topik sebagai berikut:&lt;br /&gt; &lt;br /&gt; "> intends to highlight the practical implications in promoting better decision-making processes within an <span id="result_box" lang="en">organization or by an individual</span>. JAI publishes theoretical, conceptual, and empirical (research) papers conducted with various research approaches, namely quantitative, qualitative, mixed-method, and critical.</span></span></p> <p><strong><span id="result_box" lang="en">JAI is accredited in <a href="https://sinta.kemdikbud.go.id/journals/profile/5769" target="_blank" rel="noopener">SINTA (Science and Technology Index) at grade 2</a> by the Ministry of Research and Technology of Republic of Indonesia <em>(Kementerian Riset dan Teknologi Republik Indonesia)</em>, <a href="https://journal.umy.ac.id/index.php/ai/sk">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)</a><a href="https://journal.umy.ac.id/index.php/ai/management/settings/context//index.php/ai/pages/view/sk">.</a></span></strong></p> <p><strong>JAI Acceptance Rates </strong>during the last five years (the percentage is calculated based on total submissions):</p> <p>2017 (31%)<br />2018 (36%)<br />2019 (21%)<br />2020 (31%)<br />2021 (30%)<br />2022 (28%) <br />2023 (28%) <br />2024 (28%)</p> <p>updated 15 January 2025</p> <p>Kindly please make sure that your article is written properly before submitting it to JAI. Articles not complying with JAI <strong><a href="https://journal.umy.ac.id/index.php/ai/management/settings/context//index.php/ai/about/submissions#authorGuidelines" target="_blank" rel="noopener">author guidelines</a> and <a href="https://docs.google.com/document/d/1qYA08rvCxQ1kq_Z3gT_xLHRLAOl39dYs/edit" target="_blank" rel="noopener">template for submission </a></strong>mostly probably be rejected in the first step of the review process.</p> <p><img src="https://journal.unimma.ac.id/public/site/images/tikstudio/garis_lurus.png" width="100%" height="100%" /></p> <p><strong>Editor in Chief </strong><a href="https://journal.umy.ac.id/index.php/ai/about/editorialTeam"> &gt;&gt; Editorial board</a><br /><img src="https://accounting-feb.umy.ac.id/wp-content/uploads/2020/08/peni-400x400.jpg" width="54" height="65" align="left" /></p> <p><a href="https://scholar.google.com/citations?user=VhX5zLoAAAAJ&amp;hl=en&amp;oi=ao" target="_blank" rel="noopener">Peni Nugraheni</a><br />Universitas Muhammadiyah Yogyakarta, Indonesia<br /> Academic profile: <a href="https://www.scopus.com/authid/detail.uri?authorId=57210829403" target="_blank" rel="noopener"><img src="https://journal.unimma.ac.id/public/site/images/autoexp/scopus_r1.png" width="16" height="16" /></a> <a href="https://orcid.org/0000-0003-3999-9221" target="_blank" rel="noopener"><img src="https://journal.unimma.ac.id/public/site/images/autoexp/orcid_r.png" width="15" height="15" /></a> <a href="https://scholar.google.co.id/citations?user=VhX5zLoAAAAJ&amp;hl=id" target="_blank" rel="noopener"><img src="https://journal.unimma.ac.id/public/site/images/autoexp/google_r.png" width="15" height="15" /></a> <a href="https://www.researchgate.net/profile/Peni-Nugraheni" target="_blank" rel="noopener"><img src="https://journal.unimma.ac.id/public/site/images/autoexp/rg_r.png" width="15" height="15" /></a> <img src="https://journal.unimma.ac.id/public/site/images/autoexp/publons.png" width="15" height="15" /> <a href="https://sinta.kemdikbud.go.id/authors/profile/5974290" target="_blank" rel="noopener"><img src="https://journal.unimma.ac.id/public/site/images/autoexp/sinta_r.png" width="15" height="15" /></a></p> <table width="100%"> <tbody> <tr bgcolor="#E6E6FA"> <td width="300"><strong> 8 weeks</strong></td> <td width="300"><strong>4-8 weeks</strong></td> </tr> <tr bgcolor="#E6E6FA"> <td width="300"> Submission to first decision</td> <td width="300">Peer-review speed</td> </tr> </tbody> </table> <div> </div> <div>Authors benefit:<br /><strong>Open access</strong>—free access for all readers.<br /><strong>Continuous publication</strong>—accepted articles are published promptly.<br /><strong>Reasonable APC</strong>—details on APC can be found <a href="https://journal.umy.ac.id/index.php/ai/about/#Fee">here</a>.<br /><strong><a href="https://journal.umy.ac.id/index.php/ai/about/submissions"><button class="nova-c-button nova-c-button--align-center nova-c-button--radius-m nova-c-button--size-s nova-c-button--color-grey nova-c-button--theme-bare nova-c-button--width-auto" type="button"><span class="nova-c-button__label" data-uw-styling-context="true">Submit an article</span></button></a> <a href="https://journal.umy.ac.id/index.php/ai/about/contact"><span class="nova-c-button__label"><button class="nova-c-button nova-c-button--align-center nova-c-button--radius-m nova-c-button--size-s nova-c-button--color-grey nova-c-button--theme-bare nova-c-button--width-auto" type="button" data-uw-styling-context="true">Contact support</button></span></a> </strong></div> <div>See<strong> what our authors say about JAI</strong></div> </div> en-US <p><strong>License</strong></p> <p><a href="http://creativecommons.org/licenses/by-nc-nd/4.0/" rel="license"><img src="https://i.creativecommons.org/l/by-nc-nd/4.0/80x15.png" alt="Creative Commons License" /></a> <span id="result_box" lang="en"><span title="Jurnal Akuntansi dan Investasi (JAI) berfokus pada hasil riset maupun pemikiran akuntansi, keuangan dan atau investasi yang relevan bagi pengembangan teori dan praktik akuntansi di Indonesia dan asia tenggara."><strong>Journal of Accounting and Investment</strong></span></span> is licensed under <a href="http://creativecommons.org/licenses/by-nc-nd/4.0/" target="_blank" rel="license noopener">Creative Commons Attribution Attribution-NonCommercial-NoDerivatives 4.0 International License.</a></p> peninugraheni@umy.ac.id (Peni Nugraheni) jai@umy.ac.id (Journal of Accounting and Investment) Sun, 23 Mar 2025 13:58:17 +0700 OJS 3.2.1.5 http://blogs.law.harvard.edu/tech/rss 60