About the Journal

Focus and Scope

Journal of Accounting, Finance, and Auditing (JAFA) is a peer-reviewed scholarly journal that publishes original research contributing to the advancement of knowledge in accounting, finance, auditing, and taxation. The journal aims to provide a platform for rigorous, relevant, and ethically conducted research that supports both academic development and professional practice in a rapidly evolving global and digital environment.

JAFA welcomes high-quality contributions from diverse methodological approaches and encourages interdisciplinary perspectives. The journal particularly emphasizes research that reflects the transformation of accounting and finance driven by digitalization, data analytics, and artificial intelligence (AI), including their implications for decision-making, governance, and organizational performance across various institutional and geographical contexts. This journal is published in June and December.

Scope of the Journal

The journal considers manuscripts in, but not limited to, the following areas:

  • Financial Accounting and Reporting: Financial reporting quality, disclosure practices, IFRS adoption, integrated reporting, and digital reporting systems

  • Management Accounting and Control: Performance measurement, cost management, budgeting, strategic control systems, and data-driven decision support

  • Auditing and Assurance: Audit quality, internal audit, risk assessment, corporate governance, and technology-enabled auditing practices

  • Taxation and Public Finance: Corporate taxation, tax compliance, tax policy, international taxation, and digital taxation systems

  • Corporate Finance and Financial Markets: Investment decisions, capital structure, financial institutions, behavioral finance, and fintech innovation

  • Sustainability, ESG, and Environmental Accounting: Sustainability reporting, climate-related disclosures, responsible finance, and green accounting practices

  • Public Sector and Nonprofit Accounting: Accountability, transparency, governance, and performance in public and nonprofit organizations

  • Accounting Information Systems and Digital Transformation: ERP systems, blockchain, fintech, digital platforms, and technology-enabled financial processes

  • Data Analytics in Accounting and Finance: Big data analytics, predictive modeling, data visualization, and decision analytics

  • Artificial Intelligence in Accounting, Auditing, Finance, and Taxation: AI applications in financial reporting, auditing automation, fraud detection, risk assessment, tax analytics, intelligent decision systems, and AI-driven financial services

  • Emerging and Interdisciplinary Topics: Regulatory developments, global challenges, and cross-disciplinary research related to accounting and finance

Methodological Approach

JAFA accepts a wide range of research methodologies, including quantitative, qualitative, mixed-method, analytical, and conceptual approaches. Submissions should demonstrate methodological rigor, transparency, and relevance to the research objectives.

Article Processing Charge

The publication of accepted articles is free of Article Processing Charge (APC) until 30 June 2026.

(This policy may be revised in the future to support journal sustainability.)

Peer Review Process

To maintain a high standard of publication quality, every manuscript submitted to the journal undergoes the following review process

  1. Desk review:  Each submission is first assessed by the editorial team to ensure compliance with the journal’s formatting and writing guidelines.

  2. Plagiarism & AI Generative Screening: Each submitted manuscript will be subject to plagiarism screening, with a maximum similarity threshold of 20%. The use of artificial intelligence (AI) tools is permitted only to a limited extent (maximum 30% of the content) and must be properly disclosed. Authors are required to provide an AI usage declaration, stating where and for what purpose AI tools were used. Authors remain fully responsible for the originality, accuracy, and integrity of their work.

  3. Peer Review: Manuscripts that pass the plagiarism screening are evaluated by at least two independent reviewers through a double-blind peer review process. During this stage, the reviewers remain anonymous to the authors, and the authors are not informed of the reviewers’ identities. Reviewers may be members of the Editorial Board or external experts invited by the Editors.

  4. Editorial Decision: Most submissions receive an editorial decision within 8 to 16 weeks from the date of submission.

  5. Review Duration: Each reviewer is allocated a maximum of one month to complete their review before returning the manuscript to the Editor for further consideration.

Publication Frequency

This journal is published twice a year (June & December)

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.

Publication Ethics

Journal of Applied Finance and Accounting (JAFA) is a peer-reviewed national and international journal. This statement clarifies ethical behaviour of all parties involved in the act of publishing an article in this journal, including the author, the chief editor, the Editorial Board, the peer-reviewer and the publisher (Bina Nusantara University). This statement is based on COPE’s Best Practice Guidelines for Journal Editors.

Ethical Guideline for Journal Publication.

The publication of an article in a peer-reviewed JAFA journal is an essential building block in the development of a coherent and respected network of knowledge. It is a direct reflection of the quality of the work of the authors and the institutions that support them. Peer-reviewed articles support and embody the scientific method. It is therefore important to agree upon standards of expected ethical behavior for all parties involved in the act of publishing: the author, the journal editor, the peer reviewer, the publisher and the society.

Bina Nusantara University as publisher of JAFA takes its duties of guardianship over all stages of publishing extremely seriously and we recognize our ethical and other responsibilities. We are committed to ensuring that advertising, reprint or other commercial revenue has no impact or influence on editorial decisions. 

Publication decisions
The editor of JAFA is responsible for deciding which of the articles submitted to the journal should be published. The validation of the work in question and its importance to researchers and readers must always drive such decisions. The editors 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 editors 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.

Confidentiality
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.

Promptness
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.

Confidentiality
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 behaviour and are unacceptable.

Data Access and Retention
Authors are asked to provide the raw data in connection with a paper for editorial review, and should be prepared to provide public access to such data (consistent with the ALPSP-STM Statement on Data and Databases), if practicable, and should in any event be prepared to retain such data for a reasonable time after publication.

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.

Hazards and Human or Animal Subjects
If the work involves chemicals, procedures or equipment that have any unusual hazards inherent in their use, the author must clearly identify these in the manuscript.

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.

History

  1. First published Vol. 1 No. November 1, 2008 in print with P-ISSN 1979-6862. Published twice a year in November and June of the following year. 
  2. Due to a shortage of articles, in 2013 the publication of the journal temporarily stopped.
  3. In 2015 an initiative emerged to post published JAFA articles on the website, so that can be accessed widely.
  4. In 2020, JAFA was reactivated, at the same time submitting an E-ISSN, and the composition of the Editorial Board was renewed.
  5. In 2022, new and detailed guidelines have been created and have been made available in our website. The changed was two-column to one-column template.
  6. In 2024, JAFA have been accredited by RISTEKDIKTI under the decree number 72/E/KPT/2024 (SINTA 3).