Editorial Policies

Focus and Scope

This journal contains research findings from various scientific disciplines related to accounting science (Financial Accounting, Public Sector Accounting, Management Accounting, Behavioral Accounting, Auditing, Taxation, Accounting Information Systems) and Finance that support the development of science, technology and National Development.


Section Policies


Checked Open Submissions Checked Indexed Checked Peer Reviewed


Checked Open Submissions Checked Indexed Checked Peer Reviewed

Editorial Board

Checked Open Submissions Checked Indexed Checked Peer Reviewed

Peer Review Process

Each manuscript submitted will first be examined by the Editorial Board in accordance with sub-fields of research and conformity with the format and guidelines of JAK. Each manuscript declared eligible by the editor will be either returned to the author for improvement or directly sent to the reviewer in double blind review. It usually takes one - two weeks for each reviewer to review.


Publication Frequency

JAK is published by Faculty of Economics and Business Universitas Budi Luhur. JAK is published twice a year (every April and October) In each edition.


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 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...


Screening For Palgiarism

JAK made a policy to tackle plagiarism with turnitin software, Score obtain from turnitin results are below 20%


Publication Ethics

The publication ethics refers to the ethical requirments set by scientific publications Research Professor Assembly (MPR) Indonesian Institute  of sciences (2014). We recognize to promoting ethical publication practisec across JEM. Scientific information publishing depends greatly on trust. Editors trust peer reviewers for there confidentiality and effective assesments, authors trust editors for selection of peers, and readers trust in the peer review process