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Vol. 13 No. 2 (2024): JURNAL AKUNTANSI
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Jurnal Akuntansi (JAKSI) with registered numbers Online ISSN: 2716-3849 and Print ISSN: 2301-4075 is an official peer-reviewed scientific journal published by Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta). Managed by the Accounting Study Program, Faculty of Economics and Business, this journal serves as a dissemination forum for original research, review articles, and case studies focusing on comprehensive research insights in accounting and finance. JAKSI is committed to providing high-quality scholarly articles widely accessible to the academic community, researchers, practitioners, and students.

Open Access Policy JAKSI is an Open Access journal. All content is freely available without charge to users or their institutions. Users are permitted to read, download, copy, distribute, print, search, or link to the full texts of the articles, or use them for any other lawful purpose, in accordance with the specified license.

Focus and Scope JAKSI welcomes manuscript submissions encompassing the following core research areas:

  • Financial and Contemporary Accounting

  • Taxation

  • Capital Markets

  • Auditing

  • Public Sector Accounting

Plagiarism Policy All manuscripts must be free from plagiarism. The Editorial Board evaluates the similarity index of articles using iThenticate/Turnitin software to ensure objectivity, quality, and scientific integrity. Manuscripts with a high similarity index or those indicating data fabrication will be rejected immediately.

Copyright and Licensing Copyrights for published manuscripts are held by Jurnal Akuntansi (JAKSI). All articles are distributed under the Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0).

Archiving System This journal utilizes the LOCKSS and CLOCKSS systems to create a distributed archiving system among participating libraries, permitting these libraries to create permanent archives of the journal for long-term preservation and data restoration purposes.

Publication Information

  • Publication Frequency: Semi-annually (April and October).

  • Publisher: Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta).

  • Affiliation: Accounting Study Program, Faculty of Economics and Business, Universitas Teknologi Muhammadiyah Jakarta.