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Focus and Scope

Going Concern : Jurnal Riset Akuntansi publishes article in scope of economics field with focuses on studies of financial accounting, accounting information systems, public sector accounting, management accounting, finance, auditing, and taxation. Going Concern : Jurnal Riset Akuntansi welcome for studies with object of profit or non-profit organization.

Peer Review Process


  • Going Concern : Jurnal Riset Akuntansi applies double blind review process on submitted aticles.
  • Chief of Editor selects two reviewers on each submitted articles.
  • Reviewers assess whether the contents of articles suitable with Going Concern : Jurnal Riset Akuntansi or not. 
  • Reviewers give recommendations to Chief in Editor based on assessment.
  • Chief in Editor gives decision about the articles.
  • The review process will take 3 rounds at maximum for each reviewers.


  • Submitted articles follows the format of Going Concern : Jurnal Riset Akuntansi.
  • 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.


  • Going Concern : Jurnal Riset Akuntansi recruits reviewers in objective without conflict of interests.
  • Going Concern : Jurnal Riset Akuntansi recruits reviewers based on their competences.
  • Periodically, Going Concern : Jurnal Riset Akuntansi evaluates the performance of reviewers.

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.