Editorial Policies

Focus and Scope

JAI is a journal covering the results of research focused on the field of accounting science that includes :

a. financial accounting

b. sharia accounting

c. auditing

d. public sector accounting

e. accounting information systems

f. management accounting


Section Policies


Checked Open Submissions Checked Indexed Checked Peer Reviewed


Checked Open Submissions Unchecked Indexed Unchecked Peer Reviewed

Peer Review Process

The articles included in JAI will be reviewed by a minimum of 2 qualified partners. The decision whether the article is received or rejected is determined by the board meeting of the editor. This decision is based on the comments of some of our expert partners. The article will also have plagiarism test with Turnitin application


Publication Frequency

JAI is published twice in a year:

1. January

2. July


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.


Publication Ethics

JAI is published by Department of Accounting, Faculty of Economics, UNISSULA, Semarang. It is intended as a medium of exchange of information and scientific work for academics, practitioners, and other parties interested in accounting matters. To express the idea, this journal is published twice in a year. JAI is published by the Department of Accounting of the Faculty of Economics of Universitas Islam Sultan Agung (UNISSULA) on a regular basis (every six months). The purpose of this journal is to publish the results of accounting research which includes: Financial Accounting, Management Accounting, Accounting Theory, Public Sector Accounting, Auditing, Tax Accounting, Sharia Accounting, and Accounting Information Systems.