About the Journal

		Journal title	:	JAK: Journal Akuntansi dan Keuangan
		Initials	:	JAK
		Abbreviation	:	JAK J. Akunt. Keuang.
		Frequency	:	2 issues per year
		DOI	:	https://doi.org/10.55681/aspirasidigital by Crossref
		Online ISSN	:	xxxx-xxxx
		Editor-in-Chief	:	Dr. A.Talib, MA
		Publisher	:	LPPM Politeknik Sains Global
		Citation Analysis	:	[Sinta] [Google Scholar]

JAK: Journal Akuntansi dan Keuangan is a peer-reviewed, open-access international journal dedicated to publishing pioneering research at the forefront of financial accounting, corporate finance, auditing, and fiscal policy. Positioned at the critical intersection of applied economics, regulatory compliance, and corporate governance, the journal serves as a premier scholarly forum for accounting professionals, financial analysts, auditors, tax consultants, and academic economists worldwide. JAK prioritizes macro-level financial evaluations, rigorous empirical quantitative analyses, and innovative accounting frameworks that address the complexities of modern corporate accountability and global capital markets. By bridging foundational accounting standards (such as IFRS and GAAP) with contemporary financial disruptions, the journal fosters a deep, comprehensive understanding of financial transparency, corporate valuation, and sustainable economic growth.

Scope and Topics

The journal welcomes high-quality original research articles, critical literature reviews, and in-depth financial case studies that offer significant contributions to the following thematic areas:

• Financial & Management Accounting: Quality of financial reporting, earnings management, cost control architectures, corporate performance evaluation, and environmental accounting.
  
  
• Auditing, Assurance & Corporate Governance: Internal control systems, independent auditing practices, forensic accounting, fraud examination, and risk management frameworks.
  
  
• Corporate Finance & Capital Markets: Asset pricing models, investment and portfolio analysis, behavioral finance, mergers and acquisitions (M&A), and corporate dividend policies.
  
  
• Taxation & Public Sector Accounting: Corporate tax planning, fiscal policies, tax evasion prevention frameworks, governmental financial reporting, and non-profit accounting.
  
  
• Accounting Information Systems & FinTech: Digital transformation in financial reporting, the application of blockchain in auditing, enterprise resource planning (ERP) systems, and financial data analytics.

Publication Frequency

To ensure rigorous editorial oversight, thorough peer review, and timely dissemination of cutting-edge financial research, JAK is published semi-annually (2 issues per year, typically scheduled for release in June and December). Special thematic issues focusing on urgent regulatory tax reforms, global financial crises, or disruptions in financial technologies (FinTech) may be commissioned by the Editorial Board.

Peer Review Process

JAK enforces a strict double-blind peer review policy to maintain the highest standards of academic integrity, analytical objectivity, and empirical validity.

• Initial Desk Evaluation: Every submission undergoes a preliminary screening by the Editor-in-Chief or a relevant Managing Editor to assess thematic alignment, methodological soundness, and structural compliance. Plagiarism screening via Turnitin/iThenticate is strictly executed at this stage, requiring a similarity index below the journal's maximum threshold.
  
  
• Expert Peer Review: Manuscripts passing the desk evaluation are anonymized and assigned to at least two independent international reviewers who are established academic experts or industry leaders in the specific domain of accounting or finance.
  
  
• Editorial Decision: Based on the reviewers' recommendations, the Editorial Board renders one of four decisions: Acceptance, Revisions Required (Minor/Major), Resubmit for Review, or Rejection. The final decision rests entirely on the intellectual merit, methodological rigor, and practical applicability of the work to the financial sector.

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Mission Statement: "The mission of JAK is to deconstruct financial complexities and catalyze ethical, transparent, and sustainable accounting practices within a rapidly evolving global economy. Grounded in the philosophy that robust financial reporting, equitable taxation, and accountable corporate governance are the absolute anchors for economic stability and market trust, the journal aims to democratize advanced financial knowledge by providing an unrestricted, high-impact platform for global scholarly dialogue. Through the promotion of diverse and rigorous methodological approaches—encompassing quantitative econometric modeling, archival financial data analysis, and qualitative institutional research—JAK seeks to empower financial executives, inspire accounting scholars, and shape future-proof, evidence-based economic policies worldwide."