About the Journal

Focus and Scope

Indonesia Accounting Journal (IAJ) is a double peer-reviewed journal and published by the Accounting Profession Program (or Program Studi Pendidikan Profesi Akuntansi-PPAk) of Economics and Business Faculty, Sam Ratulangi University. Indonesia Accounting Journal (IAJ) publishes articles which are not under consideration or published to other publishers for twice a year.

Indonesia Accounting Journal (IAJ) publishes articles written in Indonesian or English languages. Indonesia Accounting Journal (IAJ) accepts the articles in a quantitative approach or a qualitative approach. Indonesia Accounting Journal (IAJ) welcome for academicians and practitioners to submit the articles focus on the field of accounting and finance studies with scope of financial accounting, corporate finance/financial management, auditing, accounting information systems, public sector accounting, and taxation.

Peer Review Process


  • Indonesia Accounting Journal (IAJ) applies double blind review process on submitted articles.
  • Editor in Chief decides whether the submitted article is suitable with focus and scope of IAJ or not. After deciding, Editor in Chief assigns the Section Editor. 
  • Section Editor checks the similarity of submitted article (please see the Plagiarism Policy). If the submitted article has similarity rate more than IAJ' policy then Section Editor will return the submitted article to Author for revisions otherwise if the submitted article indicated for plagiarism then Section Editor will reject the submitted article. Under condition of normal/fair similarity, the Section Editor will select two Reviewers on submitted article.
  • Reviewers assess whether the contents of articles suitable with IAJ or not. Reviewers give recommendations to Section Editor based on assessment.
  • Section Editor reports the recommendations of submitted article to Editor in Chief based on reviewer's recommendations. If the submitted article is accepted, Section Editor will send it for copyediting to a Copyeditor.
  • The Copyeditor will check the completeness of the accepted article such as references, etc. 
  • Please note that Author will be involved in process of copyediting and proofreading.
  • The Copyeditor will confirm to Section Editor that the accepted article is ready to publish.
  • The Section Editor publishes the accepted article.
  • The review process will take 3 rounds at maximum for each reviewers. The publication process of an article since submission to publish will take 4 weeks at minimum.


  • Submitted articles follows the format of Indonesia Accounting Journal.
  • Submitted articles do not have high similarity (maximum 20%).
  • Submitted articles describes the urgency of study including its research gap as novelty (Introduction section).
  • Submitted articles provides relevant theories and/or previous evidence (Literature Review section).
  • Submitted articles describes the tools of analysis, sample criteria, and how the variables measured (Research Method section).
  • Submitted articles provides the results of analysis and presents good discussions in relationship with theories and/or previous evidence as presented in Literature Review section (Result and Discussion section).
  • Submitted articles concludes the study and expose its limitations and suggestion for further studies.


  • Indonesia Accounting Journal recruits members of Editorial Board in objective without conflict of interests.
  • Indonesia Accounting Journal recruits members of Editorial Board based on their competences.
  • Indonesia Accounting Journal evaluates the performance of members of Editorial Board for each review and uses five-point quality scale as performance indicator. 

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.

Plagiarism Policy

Indonesia Accounting Journal (IAJ) accepts original works. The authors should mention the sources of any citations in his/her articles. Indonesia Accounting Journal (IAJ) limits the similarity for 20% at maximum. The similarity of 20% means articles cite statements that cannot be changed such as regulations, etc but still the authors should mention the sources. Indonesia Accounting Journal (IAJ) will send back the articles to authors for revision if the plagiarism results show more than 20%. In terms to prevent plagiarism, Indonesia Accounting Journal (IAJ) uses Similarity Check by Crossref as a plagiarism checker. In the assumption of human error and missing for plagiarism tool checker, any articles which reported for plagiarism will be retracted by Indonesia Accounting Journal (IAJ) and authors will be confirmed by Editor in Chief.