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 JAkTA 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

Section Policies

Articles published by Jurnal Akuntansi : Transparansi dan Akuntabilitas (JAK) fall into the following categories:

Research Article
Open submission
Indexed
Peer reviewed

Peer Review Process

Submitted papers will go through a rigorous peer review process to ensure that articles published have 'Good Science' content. Before entering the peer review process, the manuscript will be filtered first by the editor. At this stage the manuscript can be rejected directly by the editor if it is deemed outside the scope of the journal, or scientifically or under standard writing.

Manuscripts that have successfully passed the screening stage are then sent for electronic review, and all correspondence is done electronically through the system or via email. Although the peer-review process is accelerated by using electronic communication, high-quality peer-reviewed standards are applied to all texts submitted to the journal.

Each script will be reviewed by at least two independent reviewers. Jurnal Akuntansi : Transparansi dan Akuntabilitas (JAK) uses a 'double blind' review process: authors are not told who reviewed their paper, and peer reviewers were not told who wrote the paper. The editorial team members also cannot be peer reviewers.

The reviewer were asked to give their opinions on a number of issues relating to the scientific and formal aspects of the paper, and to evaluate the papers for reasons of originality, quality of work and empirical arguments, quality of research methodology or / and argumentation and quality of written language. In addition, the language must be non-discriminatory; sexist or racist terms may not be used, and if found can lead to direct rejection by the editor. All relevant information will be forwarded to the author.

Reviewer Recomendations:

• Peer reviewers will have the following enabling options for each article:
• Accept the manuscript: Manuscript can be publish without further revision.
• Accept after revision: acceptance depends on minor revisions.
• Revise and resubmit: this manuscript requires substantial revisions and other rounds of reviews.
• Reject the manuscript: the manuscript is below standard.

The final decision to accept or reject the paper and recommendations to the author is in the individual editor who is responsible for evaluating the paper.

When asking for revisions, peer reviewers have two possible objectives: asking authors to tighten their arguments based on existing data or to identify areas where more data is needed. Even formal revisions may be needed if the language or style is subpar. To facilitate rapid publication, the author is given a maximum of 1 month for revision. After 1 month, the revised text will be considered as a new shipment.

Please note that all peer-reviewed reports and related correspondence will be archived by the publisher, through the publishing platform. This documentation can be provided to third parties in terms of audit requirements.

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 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 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.

Plagiarism 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.

Publication Fee/ Author Fees

Jurnal Akuntansi : Transparansi dan Akuntabilitas (JAK) charges an article publication fee of IDR 500,000 (five hundred thousand Indonesian rupiah) for each manuscript that has been formally accepted for publication. This fee is payable only after the manuscript has received official acceptance from the editor. The publication fee is intended to support the journal’s operational sustainability, editorial and publication management, and the dissemination of scholarly articles to the academic community and the wider public. Payment of the publication fee does not influence editorial independence or the objectivity of the peer-review process.