Journal Summary
Publisher      : Lembaga Pengembangan Manajemen dan Publikasi Imperium
Frequency    : Three times a year at April, August, and December. 
ISSN (online): 2685-2888
DOI               : Prefix 10.36407
Accredited   : Preparation Process
Indexed by  : Google Scholar, Garuda, NELITI, etc
OAI Address: Link

Aims and Scope

Jurnal Riset Akuntansi dan Keuangan (AKURASI) providing a valuable national and international forum for communication between professionals and academics on emerging areas in contemporary accounting research and practice, the journal embraces a range of methodological approaches in identifying and solving significant emergent problems and accounting issues. AKURASI encourages contributions especially from emerging markets and economies in transition and studies whose results are applicable or capable of being adapted to the different accounting and business environments.

Submissions are encouraged across all areas on accounting, finance and cognate disciplines with topics including, but not limited to:

  • Financial accounting,
  • managerial accounting,
  • accounting education,
  • accounting practices for financial instruments,
  • auditing, taxation, public sector accounting,
  • capital market and accounting,
  • accounting information systems,
  • performance evaluation,
  • corporate governance, ethics,
  • Financial reporting and adoption of IFRS/IAS by SMEs,
  • financial management, and related issue.

All methodologies, such as analytical, empirical, behavioural, surveys, and case studies are welcome.

Publication Frequency
The journal publishes three issue each year (April, August, and December). Articles are published online when ready for publication and then printed. Additional issues may be published for special events (e.g. conferences) and when special themes are addressed.

Peer Review Process
Manuscripts will undergo a very stringent double-blind peer-review process, where both the identities of authors and reviewers remain undisclosed in order to guarantee the highest quality of the journal. All manuscripts (except for Editorials, Commentaries, and Book Reviews) will be sent out for review and at least two review reports per manuscript will be collected. After being reviewed, there will be four kinds of editor decision based on reviewers’ recommendation:

  • Accept Submission: The submission will be accepted without revisions.
  • Revisions Required: The submission will be accepted after minor changes have been made.
  • Resubmit for Review: The submission needs to be re-worked, but with significant changes, it may be accepted. It will require a second round of review, however.
  • Decline Submission: The submission will not be published in the journal.

This journal utilizes the LOCKSS system 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. More...

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. The open-access journal which means that all content is freely available without charge to users or / institution. Users 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 is in accordance with Budapest Open Access Initiative.

Copyright Without Restictions
The Authors submitting a manuscript do so on the understanding that if accepted for publication, copyright of the article shall be assigned to JMSAB publisher of the journal. AKURASI adopts an Open Access policy complying with the definition laid out by the Budapest Open Access Initiative (BOAI). Terms and conditions of Creative Commons Attribution 4.0 International License apply to all published manuscripts. 

This Journal is licensed under a Creative Commons Attribution 4.0 International License. This licence allows authors to use all articles, data sets, graphics and appendices in data mining applications, search engines, web sites, blogs and other platforms by providing appropriate reference. The journal allows the author(s) to hold the copyright without restrictions and will retain publishing rights without restrictions. This work is licensed under CC BY-SA 

Article Processing Charge (APC) and Waiver Policy
AKURASI is an Open Access Journal. All articles can be downloaded free of charge.
Since LPMP Imperium (AKURASI Publisher) is non-profit and non-governmental organization, this Journal must be financed by Participation fee (Article Publishing Charge) and shipment fee, that has to be paid by authors of each paper after the positive decision of the Editor-in-chief (i.e. acceptance of the paper for publication).

This publication fee is to cover the cost of editorial work, editing, publishing online and in print, it will be billed to the submitting author or corresponding author upon acceptance of the article. Presently Participation fee is IDR 300,000 per paper. Payment can be paid only on the Bank account of the LPMP Imperium. Editor-in-chief has exclusive right to wave Participation fee in special situations.

If you do not have funds to pay such fees, you will have an opportunity to waive each fee. We do not want fees to prevent the publication of worthy work.

Plagiarism, Disclaimer, And Retraction Policy
Plagiarism Policy
All manuscripts submitted to journal are screened by Plagiarism Check X software to avoid plagiarism. Regarding to plagiarism policy journal Editorial Team follow the rules: (1) Manuscript will be rejected if similarity index higher than 25 %. In this case, author(s) kindly advised to submit their manuscripts after revision. (2) Manuscripts will be accepted for double-blind peer review process if the similarity index equal to or lower than 25 %, and also similarity index for a single source is equal to or lower than 5%. (3) All author(s) accept the above-mentioned rules by submitting their manuscript to AKURASI.

The views expressed in the published works do not express the views of the Editors and Editorial Staff. The authors take legal and moral responsibility for the ideas expressed in the articles. Publisher shall have no liability in the event of issuance of any claims for damages. The Publisher will not be held legally responsible should there be any claims for compensation.

Retraction Policy
Legal limitations of the publisher, copyright holder or author(s), infringements of professional ethical codes, such as multiple submissions, bogus claims of authorship, plagiarism, fraudulent use of data or any major misconduct require retraction of an article. Occasionally a retraction can be used to correct errors in submission or publication. The main reason for withdrawal or retraction is to correct the mistake while preserving the integrity of science; it is not to punish the author.
Standards for dealing with retractions have been developed by a number of library and scholarly bodies, and this practice has been adopted for article retraction by AKURASI: in the electronic version of the retraction note, a link is made to the original article. In the electronic version of the original article, a link is made to the retraction note where it is clearly stated that the article has been retracted. The original article is retained unchanged, save for a watermark on the PDF indicating on each page that it is “retracted.”