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). International ISSN could be checked here ( publishes the new editions every January, May, and September.

JAI is dedicated to the publication of academic work in all aspects relevant to the development of theory and practice of accounting that specifically relates to accountability and investment practices in both the public and private sectors. JAI's focus on the study of accountability and investment is what differentiates this journal from other accounting journals. Therefore, accounting topics such as Accounting Education, Auditing, Taxation, etc., that are not associated with accountability and investment issues would not get consideration for publication. JAI intends to highlight the practical implications in promoting better decision-making processes within an organization, both private and public sectors, or by an individual. JAI publishes theoretical, conceptual, and empirical (research) papers conducted with various research approaches, namely quantitative, qualitative, mixed-method, and critical.

JAI is accredited in SINTA (Science and Technology Index) at grade 2 by the Ministry of Research and Technology of Republic of Indonesia (Kementerian Riset dan Teknologi Republik 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  Acceptance Rates during the last five years (the percentage is calculated based on total submissions):

2017 (31%)
2018 (36%)
2019 (21%)
2020 (25%)
2021 (14%) ongoing (See detail)

Kindly please make sure that your article is written properly before submitting it to JAI. Article not complying with JAI author guidelines and template for submission mostly probably be rejected in the first step of the review process.

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

Journal Homepage Image



JAI Crossmark Policy

From 2 February 2021, JAI started to apply Crossmark policy. Hence, for PDF articles that would be published from May 2021 onward would attach Crossmark logo. See detail  
Posted: 2021-02-02

Publication process policy in JAI


Dear all prospective authors of JAI

Due to many questions regarding the JAI publication due date, we would like to inform you that JAI has no due date for publishing the article. JAI adopts a continuous publication policy, which means that every manuscript that has been accepted and then has finished all publication processes would be published soon in a forthcoming issue without the need to wait for a specific date unless any special request from the author(s).

JAI Editor in Chief 

Posted: 2020-12-26

New focus and scope of JAI


Dear Prospective Authors

Since 1 September 2020, JAI applied a new focus and scope that be more specific. JAI only would accept a paper studying accounting that is specifically related to accountability and investment topics in both public and private sectors. Hence, topics related to Accounting Education, Auditing, Taxation, etc., that are not associated with accountability and investment issues would not get consideration for publication. In detail, JAI focuses related to various themes, topics, and aspects of accounting and investment, including the following topics:

  • Accounting for Investment
  • Accounting for Budgeting
  • Accountability Issues
  • 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
More Announcements...

Vol 22, No 2: May 2021 (Upcoming Issue)

This issue (JAI Volume 22 Number 2, May 2021) has been available online since January 2021 for the next regular issue of May 2021 with In progress status.

Table of Contents


Abstract view : 273 times
Defriko Gusma Putra, Rita Rahayu, Anne Putri
Abstract view : 133 times
Rifki Fikasari, Yustrida Bernawati
Abstract view : 165 times
Ichsan Setiyo Budi
Abstract view : 231 times
Selvia Roos Ana, Agung Budi Sulistiyo, Whedy Prasetyo
Abstract view : 189 times
Phan Gia Quyen, Nguyen Tran Thai Ha, Susilo Nur Aji Cokro Darsono, Tran Dang Thanh Minh
Abstract view : 86 times
Michelle Claudia, Lindawati Gani, Rafika Yuniasih
Abstract view : 211 times
Evita Hayatun Nufus, Idah Zuhroh, Muhammad Sri Wahyudi Suliswanto
Abstract view : 1 times
Alhassan Musah, Bismark Okyere, Eric Agyapong Boakye
In Production
Abstract view : 1 times
Kadek Weda Noveadjani Tista, Aulia Fuad Rahman, Arum Prastiwi
In Production
Abstract view : 0 times
Wihelmina Dea Kosasih, ‪Aulia Fuad Rahman, Arum Prastiwi
In Production
Abstract view : 0 times
Setu Setyawan, Dhaniel Syam, Ahmad Juanda
In Production