Editorial Policies

Focus and Scope

Focus of AKUNBISNIS: Jurnal Aktual Akuntansi Keuangan Bisnis Terapan is published twice per year and is committed to publishing high-quality articles that advance the practical applications of accounting, finance, and applied-based business or research.

Scope of AKUNBISNIS: Jurnal Aktual Akuntansi Keuangan Bisnis Terapan invites manuscripts in the areas (but not limited):

  • Financial Accounting,
  • Management Accounting,
  • Business and entrepreneurship,
  • Audit,
  • Public sector accounting,
  • Banking and capital market,
  • Financial Technologies,


Section Policies

Daftar Isi

Unchecked Open Submissions Unchecked Indexed Unchecked Peer Reviewed


Checked Open Submissions Checked Indexed Checked Peer Reviewed

Peer Review Process

Jurnal Aktual Akuntansi Keuangan Bisnis Terapan uses a Double-Blind Review system.

All manuscripts submitted to this journal must follow focus and scope, and author guidelines of this journal. The submitted manuscripts must address scientific merit or novelty appropriate to the focus and scope. All manuscripts must be free from plagiarism contents. All authors are suggested to use plagiarism detection softaware to do the similarity checking. 

The research article submitted to this journal will be peer-reviewed at least 2 (two) or more expert reviewers. The reviewers give scientific valuable comments improving the contents of the manuscript.

Final decision of articles acceptance will be made by Editors according to reviewers comments. Publication of accepted articles including the sequence of published articles will be made by Editor in Chief by considering sequence of accepted date and geographical distribution of authors as well as thematic issue.

An article was rejected for publication due to various considerations, including:

  1. The article does not fit the scope of the journal.
  2. The article does not follow the rules of writing scientific papers or author guidelines.
  3. The fundamental methodological errors.
  4. The author refuses to make suggestions of improvements provided by the reviewer without a logical basis.


Publication Frequency

AKUNBISNIS Journal is published regularly twice a year (May 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...


Policy of Screening for Plagiarism

All manuscripts must be free from plagiarism contents. All authors are suggested to use plagiarism detection softaware to do the similarity checking. Editors check the plagiarism detection of articles in this journal by using a Grammarly software.



Author Fees

This journal charges the following author fees:

Article Submission: 0.00 (IDR)
Authors are not required to pay an Article Submission Fee as part of the submission process to contribute to review costs.

Printed Publication: 300,000.00 (IDR)
As an open-access journal with no subscription charges, a fee is payable by the author or research funder to cover the costs associated with a printed publication. This ensures your article will be immediately and permanently free to access by everyone. The fee is paid however if the author wishes to obtain more than 1 (one) copy of the printed version.


Publication Ethics

Publication Ethics

The statement of the scientific code of ethics is a statement of the code of ethics of all parties involved in the management of this scientific publication, namely, editors, peer reviewers, and authors. The statement of the code of ethics for scientific publications is based on the Regulation of the Head of LIPI Number 5 of 2014 concerning the Code of Ethics for Scientific Publications, which is sourced from COPE (Committee on Publication Ethics), which at the time, this Code of Ethics for Scientific Publications upholds three ethical values in publications, namely (i) Neutrality , ie free from interest in application management; (ii) Justice, namely giving authorship rights to those who are entitled as authors/writers; and (iii) Honesty, which is free from duplication, fabrication, falsification, and plagiarism in publications.

A. Journal Manager Duties and Responsibilities

  1. Determinine the name of the journal, scientific scope, periodicity, and accreditation if needed.
  2. Determine the membership of the editorial bord.
  3. Defines the relationship between publishers, editors, review partners, and other parties to a contract .
  4. Appreciate things that are confidential, both for contributing researchers, authors, editors, and as well as review partners.
  5. impements norms and provisions regarding intellectual property rights, especially copyright.
  6. Conduct a review of the journl's policy and submit it to the authors. the editorial board, reviewers, and readers.
  7. Create behavioeral code guides for editors and review partners.
  8. Publish Journals regularly.
  9. Ensuring the availability of funding sources for the sustainability of journal publications.
  10. Building a network of cooperation and marketing.
  11. Prepare permits and other legal aspects.

B. Editor's Duties and Responbilities

  1. Meeting the needs readers and authors,
  2. Strive to improve the quality of Publications on an ongoing basis,
  3. Implement processes to ensure the quality of published papers,
  4. Prioritizing freedom of opinion objectively,
  5. Maintain the integrity of the author's academic track record,
  6. Submit corrections, clarifications, withdrawls, and apoligies when necessary,
  7. Resposible for the style and format of the written work, while the content and all statements in the written work are the responbility of the author
  8. Actively solicit the opinion of authors, readers, review, partners, and members of the editorial boad to improve the quality of publications,
  9. Encouraging an assessment of the journal if there are findings,
  10. Support initiatives to reduce research and publication errors by asking authors to attach an Ethics,
  11. Clearance form that has been approve by the Ethics Clearance Commission,
  12. Support initiatives to educate researchers on publication ethics,
  13. reviewing the effect of publication policies on the attitudes of authors and peer reviewers and improving them to increase responbility and minimize errors,
  14. have on open mind to new opinions or the views of others that may conflict with personal opinions,
  15. not defending one's own opinion, the author, or a third party that may result in an unobjective decision,
  16. encouraging authors to improve their written work so that it is worthy of publication.

. Bestari Partner Duties and Responbilities

  1. Received an assignment from the editor to review the paper and submit the results of the study to the editr, as material for determining the feasibility of a written wrok to be published,
  2. the reviewer may not conduct a review f the written work that involves himself, either directly or indirectly,
  3. maintaian the author;s privacy by not disseminating the results of corrections, suggestions, and recommendations by providing criticism, suggestion, input, and recommendations,
  4. Encouraging authors to make improvements to written works,
  5. reviewing the written work that has been corrected according to predetermined standards,
  6. the written work is reviewe in a timely manner according to the style.

. Duties and Responbilities of the Author

  1. Ensure that those who are included in the list of authors meet the criteria as authors, 
  2. collectively responsible for the work and the content of the article includes methods, analysis, calculations and details,
  3. state the origin of resources (including funding), either directly or indirectly,
  4. explain the limitations of the study,
  5. respond to comments made by bestari partners in a professional and timely manner,
  6. inform the editor if he will withdrw his written work,
  7. make a statement that the paper submitted for publication is original, has not been published anywhere in any language, and is not in the process of being submitted to another publisher.


Abstracting & Indexing