Focus and Scope

Jurnal Akuntansi Trisakti (JAT) is peer-reviewed journal interested in any aspect related to accounting, auditing, tax and information system. JAT is ready to receive manuscripts on any aspect related to accounting. JAT aims to disseminate research on accounting, auditing, and information system.

This Journal invites original empirical (qualitative or quantitative) research, literature reviews, theoretical or methodological contributions, integrative reviews, meta-analyses, comparative or historical studies on the following topics:

- Financial accounting

- Management accounting

- Strategic cost management

- Auditing

- Tax

- Information System

- Behavior in accounting

- Budgeting

- Sustainability reporting

- Corporate Social Responsibility

- Environmental accounting

- Capital Market

JAT is a totally free access journal. Readers may read, download, copy, distribute, print, search, or link to the full texts of these articles without any charge. All submitted papers are reviewed by at least two referees before being accepted for publication.


Section Policies


Checked Open Submissions Checked Indexed Checked Peer Reviewed

Peer Review Process

The review will be conducting two-step. The first step, after paper submitted, the editor will send to the relevant reviewer. The second step, the reviewer will gives a decision, either accept without revision or accept with revision or reject. Once paper accepts with revision. The editor will send back to the author for revision. After that, the author then resubmits the paper. The editor will send back to another reviewer for the blind review process.




This journal utilizes the LOCKSS 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. More...


Publication Ethics

Our ethic statements are based on COPE’s Best Practice Guidelines for Journal Editors.

Hasil gambar untuk committee on publication ethics logo

Publication decisions
The editor is responsible for deciding which of the articles submitted to the journal should be published.
The editor may be guided by the policies of the journal's editorial board and constrained by such legal requirements as shall then be in force regarding libel, copyright infringement and plagiarism. The editor may confer with other editors or reviewers in making this decision.

Fair play
An editor at any time evaluate manuscripts for their intellectual content without regard to race, gender, sexual orientation, religious belief, ethnic origin, citizenship, or political philosophy of the authors.

The editor and any editorial staff must not disclose any information about a submitted manuscript to anyone other than the corresponding author, reviewers, potential reviewers, other editorial advisers, and the publisher, as appropriate.

Disclosure and conflicts of interest
Unpublished materials disclosed in a submitted manuscript must not be used in an editor's own research without the express written consent of the author.

Duties of Reviewers

Contribution to Editorial Decisions
Peer review assists the editor in making editorial decisions and through the editorial communications with the author may also assist the author in improving the paper.

Any selected referee who feels unqualified to review the research reported in a manuscript or knows that its prompt review will be impossible should notify the editor and excuse himself from the review process.

Any manuscripts received for review must be treated as confidential documents. They must not be shown to or discussed with others except as authorized by the editor.

Standards of Objectivity
Reviews should be conducted objectively. Personal criticism of the author is inappropriate. Referees should express their views clearly with supporting arguments.

Acknowledgement of Sources
Reviewers should identify relevant published work that has not been cited by the authors. Any statement that an observation, derivation, or argument had been previously reported should be accompanied by the relevant citation. A reviewer should also call to the editor's attention any substantial similarity or overlap between the manuscript under consideration and any other published paper of which they have personal knowledge.

Disclosure and Conflict of Interest
Privileged information or ideas obtained through peer review must be kept confidential and not used for personal advantage. Reviewers should not consider manuscripts in which they have conflicts of interest resulting from competitive, collaborative, or other relationships or connections with any of the authors, companies, or institutions connected to the papers.

Duties of Authors

Reporting standards
Authors of reports of original research should present an accurate account of the work performed as well as an objective discussion of its significance. Underlying data should be represented accurately in the paper. A paper should contain sufficient detail and references to permit others to replicate the work. Fraudulent or knowingly inaccurate statements constitute unethical behavior and are unacceptable.

Originality and Plagiarism
The authors should ensure that they have written entirely original works, and if the authors have used the work and/or words of others that this has been appropriately cited or quoted.

Multiple, Redundant or Concurrent Publication
An author should not in general publish manuscripts describing essentially the same research in more than one journal or primary publication. Submitting the same manuscript to more than one journal concurrently constitutes unethical publishing behaviour and is unacceptable.

Acknowledgement of Sources
Proper acknowledgment of the work of others must always be given. Authors should cite publications that have been influential in determining the nature of the reported work.

Authorship of the Paper
Authorship should be limited to those who have made a significant contribution to the conception, design, execution, or interpretation of the reported study. All those who have made significant contributions should be listed as co-authors. Where there are others who have participated in certain substantive aspects of the research project, they should be acknowledged or listed as contributors.

The corresponding author should ensure that all appropriate co-authors and no inappropriate co-authors are included on the paper, and that all co-authors have seen and approved the final version of the paper and have agreed to its submission for publication.

Disclosure and Conflicts of Interest
All authors should disclose in their manuscript any financial or other substantive conflict of interest that might be construed to influence the results or interpretation of their manuscript. All sources of financial support for the project should be disclosed.

Fundamental errors in published works
When an author discovers a significant error or inaccuracy in his/her own published work, it is the author’s obligation to promptly notify the journal editor or publisher and cooperate with the editor to retract or correct the paper.


Subscribe Policy

Recently, there is no fee for submitted paper or access Jurnal Akuntanti Trisakti.


References Management

Every paper that was accepted and published in Jurnal Akuntanti Trisakti, be suggested using Reference Manager application, such as Mendeley.


Plagiarism Checker

Each submitted article to JAT, must be free from plagiarism. We using Turnitin software to check that


Publication Charges

No publication fee payable by authors.


Reviewer/Editor Join

Prospective reviewers should have an interest and passion to improve the quality of journals, and have competence in accordance with the scope of scientific journals. Prospective reviewers contacts the editorial secretariat for registration on the journal website. In this case, the prospective reviewers should fill out the Form Call For Reviewer as the data of the role of the user in journal site. As proof of the paper and its competence, the prospective reviewer must provide the link address or URL of a scientific site, such asa Google Scholar, ResearchGate, Scopus etc.


Editor Responsibilities

The Editors reserve the right to reject manuscripts that do not comply with the above-mentioned guidelines. The author will be held responsible for false statements or failure to fulfill the above-mentioned guidelines. Editor has responsibility to check plagiarism with certain software


Author Benefit

By publishing with one of the fastest growing journals in accounting, you have benefits including:

  • Special identification with Digital Objective Identifier (DOI) Each published articles in JAT get DOI. DOI enables every published article to cite properly, thus provides accurate number of citations and also increase the visibility of the published work. This increases the impact factor of the author.

  • Wider collaboration and high visibility Publication in JAT, will open chance to get collaborative research both national and global scale. JATis an open access journal. Papers published in JAT will receive higher citations than non-open access. Papers not only have higher total downloads, but also outstandingly higher visibility.

  • Rigorous peer-review Maintaining high editorial standards is JAT priority. Every paper submitted is preliminarily assessed by Editorial Board who also guide formal peer-review process.

  • Receive referee feedback in just over a month We understand the importance of fast publication to you. JAT takes advantage of its online medium by providing competitive publication times while ensuring a strict refereeing procedure. On average you will receive a decision within 33 days of submitting an article.

  • Author-friendly copyright JAT copyright statement allows you and your institution to reproduce, distribute and communicate the published version of your article to public.

  • Long-term archiving JAT is committed to ensure long-term access to its entire content and is preserved via LPFEB system. Hardcopy archives of JAT are also stored locally at Perpustakaan Nasional.

  • Accepted manuscripts Articles can be downloaded and cited within 24 hours of acceptance.


Open Access Policy

Jurnal Akuntansi Trisakti (JAT) provides immediate open access to its content on the principle that making research freely available to the public to supports a greater global exchange of knowledge.

JAT by RCEPM-LIPI is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License. Permissions beyond the scope of this license may be available at http://www.trijurnal.lemlit.trisakti.ac.id/index.php/jat.


Copyright Notice

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.


Privacy Statement

The names and email addresses entered in this journal site will be used exclusively for the stated purposes of this journal and will not be made available for any other purpose or to any other party.


Author Fees

This journal charges the following author fees.

Article Publication: 750.00 (IDR)

(Tujuh Ratus Lima Puluh Ribu Rupiah)

Jika artikel ini diterima untuk dipublikasi makan Anda akan dikenakan Biaya Publikasi.



Sources of Support

  • Fakultas Ekonomi dan Bisnis Universitas Trisakti

Journal History

Jurnal Akuntansi Trisakti (JAT) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB) since 2014, two times a year, (February and September). The aim of Jurnal Akuntansi Trisakti (JAT) to disseminate research result in accounting. This journal did not give limitation on research method, both of quantitative and qualitative can be accepted. The article that was submitted can be used Bahasa Indonesia or English. The decision for acceptance depends on blind review results. Several criteria to be accepted are: originality, novelty, proper research method and give real contribution for theory development, or future research or practitioners. This journal is open access Journal. And allows a reader to read, download, copy, distribute, print, search or link to the full texts or its articles and to use them for any other lawful purpose. Related to the increase in demand of article publications, hence Jurnal Akuntansi Trisakti increase the number of accepted articles start in the journal volume 4 number 2 (2017), from only 5 articles become 10 articles in every publishing journal.