Editorial Policies

Focus and Scope

Akuisisi: Jurnal Akuntansi is a journal that aims to publish articles dedicated to the scientific development of Accounting Studies. Articles can be a result of conceptual thinking, ideas, innovation, creativity, best practices, book reviews and the research that has been done.

As for the study of other disciplines that examine topics related to Accounting and Finance such as: Theory and practice of Accounting, Financial Reporting, Taxation, Auditing, Accounting Information System, Financial Institutions etc.

As well as the study of accounting studes relevant accounting and finance.


Financial accounting research are consist in the field of accounting concerned with the summary, analysis and reporting of financial transactions pertaining to a business. This involves the preparation of financial statements available for public consumption. Stockholders, suppliers, banks, employees, government agencies, business owners, and other stakeholders are examples of people interested in receiving such information for decision making purposes.


Managerial accounting research are consist issue in accounting that contain the process of identifying, measuring, analyzing, interpreting and communicating information for the pursuit of an organization's goals.

Behavioral accounting research are consist issue how accounting practices and processes affect the behavior and processes of personnel working in a company and impact  business processes, opinions, and human variables have on the value of the overall corporation, now and in the future.

Tax accounting  research are consist issue that focus on taxes rather than the appearance of public financial statements. Tax accounting is governed by the Internal Revenue Code which dictates the specific rules that companies and individuals must follow when preparing their tax returns. Another focus of this research is studying the effect of goverment regulation on financial accounting practice for corporate purpose.

Public Sector Accounting research are research that consist in studying accounting method applied to non-profit pursuing entities in the public sector - including central and local governments, and quasi-governmental special corporations - for which the size of profits does not provide an effective measurement for evaluating performance.

Auditing is research are consist in studying behavior of auditor in auditing practice, and studying corelation auditor and client that impact to auditing practice and giving opinion. The area research is not only for financial statement audit but also internal audit. 

Syariah accounting research are consist in studying development of islamic principle in accounting practice and studying impact of syariah principle in summary, analysis and reporting of financial transactions pertaining to a business. This involves the preparation of financial statements available for public consumption. Stockholders, suppliers, banks, employees, government agencies, business owners, and other stakeholders are examples of people interested in receiving such information for decision making purpose

(Update on Mei 21, 2018)


Section Policies


Checked Open Submissions Checked Indexed Checked Peer Reviewed

Peer Review Process

Submitted papers are evaluated by anonymous referees by double blind peer review for contribution, originality, relevance, and presentation. The Editor shall inform you of the results of the review as soon as possible, hopefully between 1 - 2 months. Please notice that may be paper submissions to Akuisisi Journal the duration of the review process can be up to 3 months.


Publication Frequency

The executive team of AKUISISI: Jurnal Akuntansi invites the authors to submit their article here for April and November



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...


Publication Ethics

Code of Ethics of AKUISISI journal Scientific Publications a statement of the code of ethics of all parties involved in the process of scientific journal publications, namely journal manager, editor, bestari partners, and author / writer. Statement of the code of ethics of scientific publication is based on the regulation of the Head of LIPI No. 5 of 2014 on the Code of Ethics of Scientific Publications, which contains the Code of Ethics is essentially upholds the three values of ethics in publications, namely (i) Neutrality, which is free from conflicts of interest in the management of the publication; (Ii) Justice, which gives the right of authorship to the beneficiary as an author / writer; and (iii) Honesty, which is free of duplication, fabrication, falsification, and plagiarism in the publication.

Duties and Responsibilities Author

  1. Ensuring that are included in the list of authors / writers meet the criteria as the author / authors.
  2. Collectively responsible for the work and the content of the article covering methods, analysis, calculation, and details.
  3. Stating the origin of the resources (including funding), either directly or indirectly.
  4. Explains the limitations in the study
  5. Responding to comments made by the associate editor in a professional and timely manner.
  6. Inform the editor if it will retract his paper.
  7. Make a statement that the papers submitted for publication is original, has not been published anywhere in any language, and not in the process of submission to another publisher.

Duties and Responsibilities of Management Journal

  1. Specify the name of the journal, the scope of science, publications, and accreditation as required.
  2. Determine the membership of the editorial board.
  3. Defines the relationship between the publisher, editor, associate editor, and other parties in a contract.
  4. Appreciate things that are confidential, both for researchers who contribute, author / writer, editor, and associate editor.
  5. Applying norms and regulations regarding intellectual property rights, in particular, copyright.
  6. Conduct policy reviews journal and presents it to the author / authors, the board of editors, associate editors, and readers.
  7. Creating guidelines for the behavior code editor and associate editor.
  8. Publish journals on a regular basis.
  9. Ensure the availability of funding sources for continued publication of the journal.
  10. Build a network of collaboration and marketing.
  11. Preparing licensing and other legal aspects.

Duties and Responsibilities Editor

  1. Reconciling the needs of the reader and the author / authors,
  2. Strive to increase the quality of publications in a sustainable manner,
  3. Applying the process to ensure the quality of papers published,
  4. Emphasizes freedom of speech objectively,
  5. Maintaining the integrity of the author's academic track record,
  6. Submit corrections, clarifications, withdrawal, and an apology, if necessary,
  7. Responsible for the style and format of the paper, while the contents and any statement in the paper are the responsibility of the author / writer,
  8. Actively ask the opinion of the author, reader, associate editor and editorial board members to improve the quality of publications,
  9. Pushing for an assessment of the journal if there are findings,
  10. Supports initiatives to reduce errors research and publication by the authors attach a form requesting clearance of Ethics approved by the Ethics Committee clearance,
  11. Supports initiatives to educate researchers about publication ethics,
  12. Assessing the effects of policy on the issue of the attitude of the author / writer and associate editor and fix it to increase accountability and reduce errors,
  13. Have an open mind towards new opinion or views of others that may conflict with personal opinions,
  14. Do not maintain their own opinion, the author or third parties which may result in a decision, not objective,
  15. Encouraging the author / authors, in order to make improvements worth the paper until sunrise.

Duties and Responsibilities associate editor

  1. Given the task of editors to review the papers and submit the review to the editor, as a matter of determining the feasibility of a paper for publication.
  2. Reviewers should not conduct examination of papers involving him, either directly or indirectly
  3. Maintain the privacy of the author by not disseminating the results of corrections, suggestions, and recommendations provide criticism, suggestions, feedback, and recommendations
  4. Encouraging author / writer to make improvements papers
  5. Review the papers that have been fixed in accordance with the standards set.
  6. Papers are reviewed in a timely manner in accordance manuscript style publication based on scientific principles (data collection methods, the legality of the author, conclusions, and others.).


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