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Focus and Scope
Focus and Scope of Jurnal Ilmiah Akuntansi Indonesia
1. Journal Overview and Core Focus
Jurnal Ilmiah Akuntansi Indonesia is a peer-reviewed academic journal dedicated to publishing high-quality research papers covering various branches of accounting science. The primary objective of the journal is to provide a premier platform for academics, researchers, practitioners, and regulators to disseminate theoretical developments, empirical findings, and practical insights regarding accounting practices. In maintaining top-tier academic standards and upholding research integrity, the journal operates in strict alignment with international best practices and ethical principles established by the Committee on Publication Ethics (COPE).
Jurnal Ilmiah Akuntansi Indonesia is a peer-reviewed academic journal dedicated to publishing high-quality research papers covering various branches of accounting science. The primary objective of the journal is to provide a premier platform for academics, researchers, practitioners, and regulators to disseminate theoretical developments, empirical findings, and practical insights regarding accounting practices. In maintaining top-tier academic standards and upholding research integrity, the journal operates in strict alignment with international best practices and ethical principles established by the Committee on Publication Ethics (COPE).
2. Scope of Topics
The journal welcomes original research articles, empirical studies, comprehensive literature reviews, and conceptual papers covering a broad spectrum of accounting sub-disciplines. The core thematic areas include, but are not limited to: financial accounting and reporting, management accounting, public sector accounting, sharia accounting and Islamic finance, auditing and forensic accounting, accounting information systems, behavioral accounting, corporate governance, tax accounting and sustainability or environmental accounting. All submitted manuscripts must demonstrate significant academic novelty and rigorous methodological standards to contribute effectively to the global accounting literature.
The journal welcomes original research articles, empirical studies, comprehensive literature reviews, and conceptual papers covering a broad spectrum of accounting sub-disciplines. The core thematic areas include, but are not limited to: financial accounting and reporting, management accounting, public sector accounting, sharia accounting and Islamic finance, auditing and forensic accounting, accounting information systems, behavioral accounting, corporate governance, tax accounting and sustainability or environmental accounting. All submitted manuscripts must demonstrate significant academic novelty and rigorous methodological standards to contribute effectively to the global accounting literature.
3. Publication Ethics and Editorial Integrity
Committed to maintaining absolute transparency and integrity, Jurnal Ilmiah Akuntansi Indonesia strictly prohibits academic misconduct, including plagiarism, data fabrication, falsification, and redundant publication. The editorial board manages any suspected ethical violations or disputes by adhering systematically to the flowcharts, guidance, and educational resources provided in the COPE Guidance and Tools repository. Furthermore, editors and publishers safeguard editorial independence to ensure that all decisions regarding manuscript acceptance or rejection are driven entirely by academic merit and peer review quality rather than commercial or external influences, as outlined under the COPE Focus on Editorial Independence.
Committed to maintaining absolute transparency and integrity, Jurnal Ilmiah Akuntansi Indonesia strictly prohibits academic misconduct, including plagiarism, data fabrication, falsification, and redundant publication. The editorial board manages any suspected ethical violations or disputes by adhering systematically to the flowcharts, guidance, and educational resources provided in the COPE Guidance and Tools repository. Furthermore, editors and publishers safeguard editorial independence to ensure that all decisions regarding manuscript acceptance or rejection are driven entirely by academic merit and peer review quality rather than commercial or external influences, as outlined under the COPE Focus on Editorial Independence.
4. Peer Review Process and Guidelines
To guarantee academic validity and scholarly excellence, all submissions undergo a rigorous double-blind peer review process conducted by independent national and international experts in accounting. Reviewers are expected to evaluate manuscripts objectively, maintain strict confidentiality, and disclose any potential conflicts of interest in accordance with the official COPE Ethical Guidelines for Peer Reviewers. The editorial office also maintains transparent policies regarding the management and constructive editing of peer review reports to support high ethical standards in scholarly evaluation.
To guarantee academic validity and scholarly excellence, all submissions undergo a rigorous double-blind peer review process conducted by independent national and international experts in accounting. Reviewers are expected to evaluate manuscripts objectively, maintain strict confidentiality, and disclose any potential conflicts of interest in accordance with the official COPE Ethical Guidelines for Peer Reviewers. The editorial office also maintains transparent policies regarding the management and constructive editing of peer review reports to support high ethical standards in scholarly evaluation.
5. Authorship and Contributorship Standards
Authorship of manuscripts submitted to Jurnal Ilmiah Akuntansi Indonesia must accurately reflect individuals' intellectual contributions to the work and its public presentation. The journal strictly discourages unethical practices such as ghost, guest, or gift authorship, requiring all named authors to meet established criteria for substantial contributions and collective accountability, mirroring the policies detailed in the COPE Authorship Discussion Document. Authors are also mandated to declare any funding sources, institutional affiliations, and potential conflicts of interest transparently upon submission.
Authorship of manuscripts submitted to Jurnal Ilmiah Akuntansi Indonesia must accurately reflect individuals' intellectual contributions to the work and its public presentation. The journal strictly discourages unethical practices such as ghost, guest, or gift authorship, requiring all named authors to meet established criteria for substantial contributions and collective accountability, mirroring the policies detailed in the COPE Authorship Discussion Document. Authors are also mandated to declare any funding sources, institutional affiliations, and potential conflicts of interest transparently upon submission.
