Editorial Policies

Focus and Scope

The Indonesian Journal of Accounting Research also known as Jurnal Riset Akuntansi Indonesia (hereafter JRAI) is a prestigious-leading accounting journal in Indonesia and is the only journal published by the Indonesian Institute of Accountants-Compartment of Accounting Educators. The journal disseminates studies in accounting to academic and professional communities, practitioners, students, and other interested parties. It publishes articles reporting the findings of accounting research from a wide range of topics including, but not limited to: 

- Accounting education; 
- Accounting and information systems; 
- Auditing; 
- Behavioral issues in accounting; 
- Capital markets; 
- Corporate governance; 
- Earnings management; 
- Financial accounting and reporting; 
- International accounting; 
- Management accounting; 
- Social and environmental accounting;
- Islamic accounting; 
- Banking and finance; 
- Also book reviews.

 

Section Policies

Articles

Checked Open Submissions Checked Indexed Checked Peer Reviewed
 

Peer Review Process

Every article that goes to the editorial staff will be selected through Initial Review processes by Editor in Chief. The Editor in Chief has the right to reject article that does not meet the scope of this journal. Every article will be checked for plagiarism by using Turnitin. Then, the article will be going through Double Blind Peer Review in order to check for the scientific merit and the contribution of submitted articles to the accounting literature. The reviewers are expected to give valuable comment to improve the quality of the article submitted

After getting feedback from two reviewers, the editor will make a publication decision. The review process will take approximately 4 weeks to 8 weeks. There are 4 categories of decisions:

  1. Accepted without revision: Accepted article will be published in the current form
  2. Accepted with minor revision: The article will be published under the condition that the minor revision already revised by the author
  3. Resubmit for review: The article needs to be re-worked with major changes and the author has a chance to resubmit the article by repeating the submission process
  4. Rejected: The article is rejected and the author could not resubmit the revised version of the article to the IJAR

 

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 Indonesian Journal of Accounting Research

The Indonesian Journal of Accounting Research also known as Jurnal Riset Akuntansi Indonesia (hereafter JRAI) is a prestigious-leading accounting journal in Indonesia and is the only journal published by the Indonesian Institute of Accountants-Compartment of Accounting Educators. The journal disseminates studies in accounting to academic and professional communities, practitioners, students, and other interested parties.

 

Review Guidelines

Review Process of Manuscript: Initial Review

  1. Read the abstract to be sure that you have the expertise to review the article. Don’t be afraid to say no to reviewing an article if there is the good reason.
  2. Read information provided by the journal for reviewers so you will know: a) The type of manuscript (e.g., a review article, technical note, original research) and the journal’s expectations/parameters for that type of manuscript.; b) Other journal requirements that the manuscript must meet (e.g., length, citation style).
  3. Know the journal’s scope and mission to make sure that the topic of the paper fits in the scope.
  4. Ready? Read through entire manuscript initially to see if the paper is worth publishing- only make a few notes about major problems if such exist: a) Is the question of interest sound and significant?; b) Was the design and/or method used adequately or fatally flawed? (for original research papers); c) Were the results substantial enough to consider publishable (or were only two or so variables presented or resulted so flawed as to render the paper unpublishable)?
  5. What is your initial impression? If the paper is: a) Acceptable with only minor comments/questions: solid, interesting, and new; sound methodology used; results were well presented; discussion well formulated with Interpretations based on sound science reasoning, etc., with only minor comments/questions, move directly to writing up review; b) Fatally flawed so you will have to reject it: move directly to writing up review; c) A mixture somewhere in the range of “revise and resubmit” to “accepted with major changes” or you’re unsure if it should be rejected yet or not: It may be a worthy paper, but there are major concerns that would need to be addressed.

 Full Review Process of Manuscript

  1. Writing: Is the manuscript easy to follow, that is, has a logical progression and evident organisation?
  2. Is the manuscript concise and understandable? Any parts that should be reduced,
  3. Eliminated/expanded/added?
  4. Note if there are major problems with mechanics: grammar, punctuation, spelling. (If there are just a few places that aren’t worded well or correctly, make a note to tell the author the specific places. If there are consistent problems throughout, only select an example or two if need be- don’t try and edit the whole thing).
  5. Abbreviations: Used judiciously and are composed such that reader won’t have trouble remembering what an abbreviation represents.
  6. Follows style, format and other rules of the journal.
  7. Citations are provided when providing evidence-based information from outside sources.

 

Screening for Plagiarism

The manuscript that submitted into this journal will be screened for plagiarism using TurnitIn dan Grammarly



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The Indonesian Journal of Accounting Research (IJAR)

Editorial Secretariat

Master of Science and Doctoral Programs
Faculty of Economics and Business, Gadjah Mada University

Jl. Nusantara, Bulaksumur Yogyakarta 55281
CP : Novita
Phone  : +62 85227764898
Fax    : +62 274 524606
Website: http://ijar-iaikapd.or.id/
Email  : sekretariat@ijar-iaikapd.or.id

Marketing and Sales Office

Ikatan Akuntan Indonesia
Graha Akuntan, Jl. Sindanglaya No.1 Menteng, Jakarta Pusat 10310
CP : Reza Fauzi
Divisi Pelayanan, Keanggotaan dan Mitra IAI.
Grha Akuntan, Jl. Sindanglaya No.1, Menteng.
Telp.021-31904232 Ext.324/321

 

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ISSN 2086-6887 (Print)
ISSN 2655 - 1748 (online)

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Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

 

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