Editorial Policies

Focus and Scope

Jurnal Reviu Akuntansi dan Keuangan Investasi (JRAK) focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting in Indonesia and southeast asia. JRAK covered various of research approach, namely: quantitative, qualitative and mixed method. JRAK focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics:

  • Financial Accounting
  • Public Sector Accounting
  • Management Accounting
  • Sharia Accounting and Financial Management
  • Auditing
  • Corporate Governance
  • Behavioral Accounting (Including Ethics and Professionalism)
  • Financial Management
  • Accounting (Ethics) Education
  • Taxation
  • Capital Markets and Investments
  • Accounting for Banking and insurance
  • Accounting Information Systems
  • Sustainability Reporting
  • Intellectual Capital, etc.


Section Policies


Checked Open Submissions Checked Indexed Checked Peer Reviewed

Editor's Note

JRAK is published three times a year starting in edition 10 no. 1 year 2020. Each issue contains 15 articles

Unchecked Open Submissions Unchecked Indexed Unchecked Peer Reviewed

Peer Review Process

Determination of the article that will be published in JRAK carried out through double blind peer review  by considering two main aspects, namely: relevance and contribution of articles on the accounting theory and practical development. Editors and reviewers provide constructive feedback on the evaluation results to the author.


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...

Jurnal ini menggunakan sistem LOCKSS untuk menciptakan sistem pengarsipan terdistribusi di antara perpustakaan yang berpartisipasi dan memungkinkan perpustakaan tersebut untuk membuat arsip permanen jurnal untuk tujuan pelestarian dan pemulihan.Lebih lanjut...


Article Processing Charge

Jurnal Akuntansi dan Keuangan (JRAK)'s publication process regarding certain costs, namely Article Processing Charge IDR 0.-