About the Journal

People

Submission

Editorial Polices

Other

Aims and Scope

Jurnal Akuntansi : Transparansi dan Akuntabilitas (JAK) is a media for publishing scientific articles in accounting. JAK accepts empirical or conceptual articles which are particularly relevant with all accounting aspects. The topic covers by the JAK will be including, but not limited to:

  • Financial Accounting
  • Management Accounting
  • Public Sector Accounting
  • Auditing
  • Taxation
  • Information System
  • Ethics and Professionalism of Accountant
  • Behavioral Accounting

Publication  Frequency

Jurnal Akuntansi : Transparansi dan Akuntabilitas (JAk) are published twice a year, in March and October each year. At least 16 new articles are published each year.

 Open Acess 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 is open access journal which means that all content is freely available without charge to users or / institution. Users are allowed to read, download, copy, distribute, print, search, or link to full text articles in this journal without asking prior permission from the publisher or author. This is in accordance with Budapest Open Access Initiative.

Plagiarims Policy

All manuscripts submitted to Jurnal Akuntansi : Transparansi dan Akuntabilitas (JAK) must undergo an originality screening process to identify potential plagiarism and textual similarities using Turnitin software. The maximum permitted similarity index is 25% including bibliography.. Manuscripts exceeding this threshold will be evaluated by the editorial team to determine the appropriate course of action, which may include a request for revision or rejection, depending on the nature and severity of the identified similarities.

 AI Policy

JAK also establishes a policy governing the use of Artificial Intelligence (AI) in scholarly manuscript preparation. The use of AI is permitted on a limited basis, with a maximum threshold of 30%, based on the results generated by available AI-detection tools. AI must not replace the author's intellectual contribution, including the development of scholarly ideas, data analysis, interpretation of findings, and formulation of conclusions. Authors bear full responsibility for the accuracy, originality, validity, and integrity of the entire manuscript, including any content prepared with AI assistance.

Authors must ensure that the use of AI does not result in data fabrication, manipulation of research findings, fictitious references, plagiarism, or other violations of publication ethics. If AI tools are used during manuscript preparation, authors must transparently disclose such use in accordance with the journal's requirements. The editor reserves the right to request clarification, return the manuscript for revision, or reject it if a violation of this policy is identified.

Editorial decisions concerning plagiarism, textual similarity, and AI use will be made based on screening results, substantive editorial assessment, and the principles of academic integrity. Compliance with the prescribed similarity and AI-use thresholds does not automatically guarantee manuscript acceptance for publication.

 

Archiving

This journal utilizes the LOCKSS and CLOCKSS 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.