About the Journal

Focus and Scope

AKRUAL: Jurnal Akuntansi, a reputable national journal (SINTA 2), accepts articles on any accounting-related subjects and any research methodology that meet the standards established for publication in the journal. The primary, but not exclusive, audiences are academicians, graduate students, practitioners, and others interested in accounting research.

AKRUAL: Jurnal Akuntansi accepts research articles in the field of accounting that specifically discuss the implementation of accrual concepts as follow:

  • Financial Accounting
  • Corporate Governance
  • Accounting Education
  • Ethics and Professionalism
  • Market Based Accounting Research
  • Auditing
  • Taxation
  • Public Sector Accounting
  • Sharia Accounting
  • Accounting Information System

AKRUAL: Jurnal Akuntansi welcomes papers with the above aims and scopes. The editorial board decides on papers to be published in AKRUAL: Jurnal Akuntansi after review by reviewers appointed by the board. Authors will be advised of reviewers' comments and suggestions.

Peer Review Process

The submitted manuscript is first reviewed by an editor. It will be evaluated in the office, whether it is suitable for AKRUAL: Jurnal Akuntansi focus and scope or has a major methodological flaw and similiarity score by using Turnitin.

The manuscript will be sent to at least two anonymous reviewers (Double Blind Review). Reviewers' comments are then sent to the corresponding author for necessary actions and responses.

The suggested decision will be evaluated in an editorial board meeting. Afterwards, the editor will send the final decision to the corresponding author.

Review Outcomes

Utilizing feedback from the peer review process, the Editor will make a final publication decision. The review process will take approximately 4 to 12 weeks. Decisions categories include:

  • Reject - Rejected manuscripts will not be published and authors will not have the opportunity to resubmit a revised version of the manuscript to AKRUAL: Jurnal Akuntansi.
  • Resubmit for Review– The submission needs to be re-worked, but with significant changes, may be accepted. However, It will require a second round of review.
  • Accept wtih Revisions - Manuscripts receiving an accept-pending-revisions decision will be published in AKRUAL: Jurnal Akuntansi under the condition that minor/major modifications are made. Revisions will be reviewed by an editor to ensure necessary updates are made prior to publication.
  • Accept - Accepted manuscripts will be published in the current form with no further modifications required.

Publication Frequency

AKRUAL: Jurnal Akuntansi is a peer-reviewed journal that is managed and published by Department of Accounting, Universitas Negeri Surabaya. It is published periodically (twice a year) in April and October.

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. All articles published on AKRUAL: Jurnal Akuntansi are open access by following the Creative Commons: Attribution-NonCommercial 4.0 International license. Full license can be found here.

Journal Scientific Statement

The articles published in AKRUAL: Jurnal Akuntansi are scientifically proved the following the ethics code of scientific publication. The ethics code itself upholds three values of ethics in publications, namely, (1) Neutrality (free from conflicts of interest in the management of publications); (2) Justice (giving the right of authorship to the beneficiary as the author); and (3) Honesty (free from duplication, fabrication, falsification and plagiarism) in the publication. The articles published also follow the certain procedures or orders, such as double blind review and revision process that consistent with the journals regular review, to ensure that the quality is maintained properly.

Anti-Plagiarism Policy

Papers submitted to AKRUAL: Jurnal Akuntansi will be screened for plagiarism using Turnitin plagiarism detection tools. It will immediately reject papers leading to plagiarism or self-plagiarism.

Before submitting articles to reviewers, those are first checked for similarity/plagiarism tool, by a member of the editorial team. The papers submitted to AKRUAL: Jurnal Akuntansi  must have similarity level less than 15%.

Plagiarism is the exposing of another persons thoughts or words as though they were your own, without without permission, credit, or acknowledgment, or because of failing to cite the sources properly. Plagiarism can take diverse forms, from literal copying to paraphrasing the work of another. In order to properly judge whether an author has plagiarized, we emphasize the following possible situations:

  • An author can literally copy another authors work- by copying word by word, in whole or in part, without permission, acknowledge or citing the original source. This practice can be identified through comparing the original source and the manuscript/work who is suspected of plagiarism.
  • Substantial copying implies for an author to reproduce a substantial part of another author, without permission, acknowledge or citation. The substantial term can be understood both in terms of quality as quantity, being often used in the context of Intellectual property. Quality refers to the relative value of the copied text in proportion to the work as a whole.
  • Paraphrasing involves taking ideas, words or phrases from a source and crafting them into new sentences within the writing. This practice becomes unethical when the author does not properly cite or does not acknowledge the original work/author. This form of plagiarism is the more difficult form to be identified.

Publication Ethics and Malpractice Policy

Statement of professional ethical codes is a statement of the ethical codes of all parties involved in the process of publication of this scientific journal (Editors, Peer-reviewers, and Authors). In general, the publication ethics of the AKRUAL: Jurnal Akuntansi refers to the Committee on Publication Ethics (COPE) about Best Practice Guidelines for Journal Editor and Peraturan Kepala LIPI Nomor 5 Tahun 2014 about the Ethical Codes of Scientific Publication. Essentially, the code of ethics itself upholds three values of ethics in publications, namely:

  1. Neutrality (free from conflicts of interest in public management),
  2. Justice (giving the right of authorship to the beneficiary as the author), and
  3. Honesty (free from duplication, fabrication, falsification, and plagiarism (DF2P) in the publication.


Publication Decisions

The editor is responsible for deciding which of the articles submitted to the journal should be published. The editor may confer with other editors or reviewers in making this decision. 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.

Fair Play

An editor evaluates manuscripts for their intellectual content without regard to the author's race, gender, sexual orientation, religious belief, ethnic origin, citizenship, or political philosophy.


The editor and any editorial staff must not disclose 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.


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

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.


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.

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 publish manuscripts describing 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 acknowledgement 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. Others who have participated in certain substantive aspects of the research project should be acknowledged or listed as contributors.

The corresponding author should ensure that all appropriate co-authors and no inappropriate co-authors are included in 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 another 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.

Ethical Oversight

Suppose the research work involves chemicals, humans, animals, procedures, or equipment that have any unusual hazards inherent in their use. In that case, the author must clearly identify these in the manuscript to obey the ethical conduct of research using animals and human subjects. Authors must provide legal and ethical clearance from the association or legal organization if required.

If the research involves confidential data and business/marketing practices, authors should justify this matter whether the data or information will be hidden securely or not.


Research misconduct means fabrication, falsification, citation manipulation, or plagiarism in producing, performing, or reviewing research and writing the article by authors or reporting research results. When authors are found to have been involved with research misconduct or other serious irregularities involving articles that have been published in scientific journals, Editors have a responsibility to ensure the accuracy and integrity of the scientific record.

AKRUAL carries a Comments and Criticism section, which provides a forum for expressing different viewpoints, comments, clarification, correction of misunderstandings, and reporting research misconduct regarding topics in published papers. Journal readers are earnestly invited to contribute their ideas to this forum.

In cases of suspected misconduct, Editorial Board will use the best practices of COPE to assist them to resolve the complaint and address the misconduct fairly. This will include an investigation of the allegation by the editors. A submitted manuscript that is found to contain such misconduct will be rejected. In cases where a published paper is found to contain such misconduct, a retraction can be published and will be linked to the original article.


General Policy of Article Withdrawal

It is a general principle of scholarly communication that the editor of a journal is solely and independently responsible for deciding which articles submitted to the journal shall be published. In making this decision, the editor is guided by the policies of the journal's editorial board and constrained by such legal requirements in force regarding libel, copyright infringement, and plagiarism. An outcome of this principle is the importance of the scholarly archive as a permanent, historical record of the transactions of scholarship. Articles that have been published shall remain as extant, exact, and unaltered as possible. However, occasionally, circumstances may arise where an article is published that must later be retracted or removed. Such actions must not be undertaken lightly and can only occur under exceptional circumstances. In addition, author (s) (and/or their institution) will be punished for any article withdrawal in the form of an article submission ban (temporary up to permanent ban)

This policy has been designed to address these concerns and consider current best practices in the scholarly and library communities. As standards evolve and change, we will revisit this issue and welcome the input of scholarly and library communities. We believe these issues require international standards. All of the Article Withdrawal Policies in AKRUAL: Jurnal Akuntansi (including Withdrawal of Manuscripts, Article in Press, Article Retraction, Article Removal, and Article Replacement Policies) are adopted from Elsevier's Article Withdrawal Policy.

Article Withdrawal by Author(s)

Author(s) are not allowed to withdraw an article that has been sent to AKRUAL: Jurnal Akuntansi because the withdrawal of the article wastes the resources, time, and effort that Editor and Peer-reviewers do in processing the article. Suppose the author is still requesting the withdrawal of the article. In that case, the author will be punished in the form of a ban on the submission of a manuscript for (maximum) 6 numbers (3 volumes or three years) for the manuscript withdrawal in the review process. However, it is highly unethical to withdraw a manuscript that has been sent from a journal because another journal has accepted it.

The withdrawal of the article after the manuscript has been accepted for publication is extremely unethical. The author will be given a punishment in the form of being banned on the submission of a manuscript for (maximum) 20 numbers (10 Volumes or ten years). Withdrawal of the manuscript in this policy includes the submission of article revisions that exceed the time limit specified by the editor and does not immediately notify the editor and/or revise the manuscript. If the author does not revise the manuscript by the deadline without confirmation, the author can be banned for (maximum) 12 numbers (6 volumes or six years).

Authors who make more than one manuscript withdrawal can be banned permanently. This banning may also be applied to the author's institution. The Editorial Board can publicly announce through the AKRUAL: Jurnal Akuntansi page and/or provide information to other journal editors or other publishers when the Editorial Board is performing the banning processes in these cases.


Infringements of professional, ethical codes (such as multiple submissions, bogus claims of authorship, plagiarism, fraudulent use of data, or the like) are forbidden in this journal. Occasionally, a retraction will be used to correct errors in submission or publication. The retraction of an article by its authors or the editor under the advice of members of the scholarly community has long been an occasional feature of the learned world. A number of library and scholarly bodies have developed standards for dealing with retractions, and this best practice is adopted for article retraction by this journal.

The editor will investigate the infringements of professional, ethical codes deeply. The Editorial Board will notify the author (s) about the alleged violation along with its proof and offer the options that can be executed by the author (s). If the editor cannot contact the author within the prescribed period, the editor will discuss this problem with other Editors and Editorial Advisory Board.

The standard of article retraction in this journal are:

  1. A statement (letter) of article retraction, entitled “Retracted: (article title)”, will be issued by the journal's editorial board in two languages (Indonesian and English).
  2. The retraction letter of this article (along with evidence, comments, criticism, or a request from the member(s) of the scientific community) is placed on the previous page of the article with the same page number as the first page of the article and given the additional code "vol-ed-1" for the first page of the letter and so on (e.g., 56-ed-1, 56-ed-2, etc.).
  3. The original version of the article will be given a "Retracted" watermark or stamp and placed after the letter. This new PDF file is made to replace the original PDF file article.
  4. The abstract of the article on the AKRUAL: Jurnal Akuntansi website is replaced with a statement about retracted of the article because it violates the ethical code and/or this journal policy. In contrast, the keyword of the article is deleted.
  5. The retraction letter of the article will also be published in this journal on the edition when the article and the letter are issued as part of the Comments and Criticism section.


In an extremely limited number of cases, it may be necessary to remove an article from the online database. This will only occur where the article is defamatory or infringes others' legal rights, or where the article is, or the editor has good reason to expect it will be, the subject of a court order, or where the article, if acted upon, might pose a severe health risk. In these circumstances, while the metadata (Title and Authors) will be retained, the text will be replaced with a screen indicating the article has been removed for legal reasons.


In cases where the article, if acted upon, might pose a serious health risk, the authors of the original article may wish to retract the flawed original and replace it with a corrected version. In these circumstances, the procedures for retraction will be followed with the difference that the database retraction notice will publish a link to the corrected re-published article and a history of the document.

Articles in Press

Articles in Press on AKRUAL: Jurnal Akuntansi is articles that have been accepted for publication in this journal but have not yet been assigned to specific issues (volume and number). Articles in Press can also be the articles that have been assigned to specific issues, but the issue has not been published yet. They are a great way to read about the latest developments in a certain research area before articles are officially published. Please note that the DOI in the Article in Press is still not active until the issue is officially published.

There are three types of Articles in the Press on AKRUAL: Jurnal Akuntansi:

  1. Accepted manuscripts (AM) - These are articles that have been peer-reviewed and accepted for publication by AKRUAL: Jurnal Akuntansi Editorial Member but have not yet been copyedited or formatted in this journal style.
  2. Uncorrected proofs (UP) - Uncorrected proofs have been copyedited and formatted but are not finalized and may still be corrected by the authors so that the text could change before final publication.
  3. Corrected proofs (CP) - Corrected proofs contain authors' and proofreaders' corrections and may or may not have a specific issue and page numbers.

Articles in Press that include errors, or are discovered to be accidental duplicates of other published article(s), or are determined to violate AKRUAL: Jurnal Akuntansi publishing ethics guidelines in the view of the editors (such as multiple submissions, bogus claims of authorship, plagiarism, fraudulent use of data or the like), maybe "Withdrawn" from AKRUAL: Jurnal Akuntansi. Withdrawn means that the article content (HTML and PDF) is removed and replaced with an HTML page and PDF simply stating that the article has been withdrawn according to the AKRUAL: Jurnal Akuntansi Policy on Article in Press Withdrawal with a link to the current policy document. Articles that are "withdrawn" in Articles in Press will not be published in AKRUAL: Jurnal Akuntansi.

Internal Policy

Editors, Peer-reviewers, and Proofreaders of AKRUAL: Jurnal Akuntansi are permitted to submit an article to this journal with the following conditions:

  1. Editors, Peer-reviewers, and Proofreaders of AKRUAL: Jurnal Akuntansi who submit an article to this journal will be released temporarily from the editorial processes starting from the time of submitting the article. This policy goes into the publication decision of the article (received without revision, received with minor revision, received with major revision, or rejected) at least 1 issue/number.
  2. Editors, Peer-reviewers, and Proofreaders of AKRUAL: Jurnal Akuntansi who submit an article are not allowed to intervene in the editorial process on editions/numbers when the article is sent to tis journal.
  3. Any editorial process will be performed by other Editors, Peer-reviewers, and Proofreaders so that the process continues without any problems.
  4. There is no special treatment for Editors, Peer-reviewers, and Proofreaders of AKRUAL: Jurnal Akuntansi who submit an article to this journal.

Journal Scientific Statement

The articles published in AKRUAL: Jurnal Akuntansi are scientifically proven following the ethics code of scientific publication. The ethics code itself upholds three values of ethics in publications, namely, (1) Neutrality (free from conflicts of interest in the management of publications); (2) Justice (giving the right of authorship to the beneficiary as the author); and (3) Honesty (free from duplication, fabrication, falsification and plagiarism) in the publication. The published articles also follow specific procedures or orders, such as double-blind review and revision processes consistent with the journal's regular review, to ensure that the quality is maintained properly.



AKRUAL: Jurnal Akuntansi is deposited in multiple digital archives to guarantee long­-term digital preservation. These archives include:

1. Indonesian Scientific Journal Database (ISJD) Neo

2. Indonesia One Search

3. Garuda (Garda Rujukan Digital)

Journal History

AKRUAL: Jurnal Akuntansi published by Accounting Department, Faculty of Economics, Universitas Negeri Surabaya. This journal was first published in October 2009 with ISSN (Print) 2085-9643. The journal is published offline (printed) from the first to the eighth height volume. Then, in 2016, AKRUAL: Jurnal Akuntansi was Published online (with OJS) at https://journal.unesa.ac.id/index.php/aj