Editorial Policies

Focus and Scope

Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) adalah Jurnal yang diterbitkan oleh Program Studi Magister Akuntansi Program Pascasarjana Universitas Muhammadiyah Sumatera Utara.  JAKK menerima tulisan yang berasal dari hasil penelitian, literatur riview, konseptual pada lingkup akuntansi keuangan, akuntansi manajemen, akuntansi syariah, akuntansi sektor publik, audit, sistem informasi akuntansi, dan akuntansi perpajakan.


Alamat Redaksi

: Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

  Program Pascasarjana Universitas Muhammadiyah Sumatera Utara

  Jl. Denai no 217 Medan 20226

  Telp; 061-88811104

  Email :jakk@umsu.ac.id



Section Policies


Checked Open Submissions Checked Indexed Checked Peer Reviewed

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.



Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) follow the guidelines established by the Committee on Publication Ethics (Committee on Publication Ethics - COPE-) in all matters related to the ethics of publication., Jurnal Akuntansi dan Keuangan Kontemporer COPE adapting to meet the highest standards of ethics intended for editors, writers, and Reviewer. Publisher does not have the right to interfere with the integrity of the paper and is only responsible for publishing regularly and on time.


  1. Editor Party Must ensure that writers follow the procedures/rules of writing in the Journal of Scientific Management & Business.
  2. The Editor can communicate with the Journal Manager, Editor, and Reviewer other in taking the Final Decision.
  3. Editors should refuse assignments when there is a possible conflict of interest
  4. The Editor must provide manuscripts assess objectively without seeing aspects of nationality, ethnicity, political affiliation, ethnicity, race, religion, gender, seniority, or institutional affiliation author.
  5. Editors should refuse assignments when there is a possible conflict of interes.
  6. Editors must ensure that the manuscript sent to reviewers do not contain information about the author, and vice versa
  7. Decisions editors must be delivered to the author with responses Reviewer, except for responses that are personal or libelous. 
  8. Editors should honor requests from writers who refuse individuals to evaluate manuscripts for reasons unacceptable.
  9. When the Editor finds or suspects Violation action writing and conflict authorship, editors can follow the guidelines in the flow diagram in resolving conflict COPE authorship.
  10. Editor and all staff must ensure the confidentiality of all the manuscripts received
  1. Reviewers are asked to provide an assessment of the substance of the manuscript in accordance with the Focus and Scope Journal and provide recommendations on assessment.
  2. Reviewers are asked to provide comments on the manuscript, if it is suspected find procedural mistakes of writing, publishing and publishing ethics
  3. Mitra Bestari can complete work on at a predetermined time and provide information to the editor if they are unable to meet the time limit specified.
  4. Reviewers must be able to be confidential manuscripts Author.
  5.  Reviewers should not accept manuscripts for appraisal, if potential conflicts of interest, both individually and collaboratively with any institution.
  6. Reviewers should ask for consideration to the Editor on the similarity of substance or overlap between the manuscript under consideration or manuscript that was published more in common with Author Author or other.
  7. privileged information or ideas obtained through peer review must be kept confidential and not used for personal gain.
  1. The author must ensure that the manuscript is original and not plagiarism.
  2. The author must ensure that the manuscript has not been published previously and have never been assigned the rights to the article to the other party.
  3. The author ensures that manuscript Send tends to the work itself and follow the standard rules in accordance with the format quoting the appropriate reference.
  4.  The author must ensure that the manuscript is original and does not engage in plagiarism or automatic plagiarism and Self-Plagiarism
  5. Authors must follow the procedures established of Jurnal Ilmiah Manajemen dan Bisnis. 
  6. The author does not send the manuscript together with the same topic and title to another journal.
  7. Authors should be able to provide information and make research data related details when the editor discovered the alleged doubts or falsification or plagiarism in the manuscripts.
  8.  If the author finds any errors or inaccuracies that affect the manuscript which has been sent, the writer must promptly notify the Editor to immediately withdraw the manuscript writing and repairing.
  9. The author is not allowed to withdraw the article being reviewed by the reviewer before being restored by a Reviewer to the Editor. 



his journal charges the following author fees.

Article Submission: 0.00 (IDR)
Authors are required to pay an Article Submission Fee as part of the submission process to contribute to review costs.


If this paper is accepted for publication, you will be asked to pay an Article Publication Fee to cover publications costs.


If you do not have funds to pay such fees, you will have an opportunity to waive each fee. We do not want fees to prevent the publication of worthy work.



JURNAL AKUNTANSI  DAN KEUANGAN KONTEMPORER (JAKK) implement each accepted manuscript will go through a review process by the Editor and reviewers, using a Double blind Peer-Review Process, which the reviewer does not know the identity of the author, and the author did not know the identity of the reviewer.

Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) implement policies Double Blind Peer-Review, every manuscript received will be sent to Reviewers who registered in The Jurnal Riset Akuntansi dan Bisnis. The review process lasts a maximum of up to 30 (thirty) days with the allocation of time given to each reviewer to complete its review process is a maximum of ten (10) working days. If the partners designated bestari previously not able to finish his review work within the time limit specified then chairman of the Chairman of Editorial Board will appoint a replacement to do a review Reviewers manuscript.

In the review process, reviewers provide considerations relating to compatibility between the title, abstract, introduction, discussion (results) and conclusion. In addition reviewer also give consideration associated with novelty, scientific impact and references used

Review Process:

1. Author submit the manuscript
2. Editor Evaluation [some manuscripts are rejected or returned before the review process]
3. Double-blind peer review process
4. Editor Decision (Acceptend Submission, Revisions Required, Resubmit For Review, Decline Submission)
5. Confirmation to the authors

Final decision of articles acceptance will be made by Editors according to reviewers comments. Publication of accepted articles including the sequence of published articles will be made by Editor in Chief by considering sequence of accepted date and geographical distribution of authors.








Program Study Magister Akuntansi

Jl. Denai No. 217, Medan, Sumatera Utara
Telp : 061-88811104
Website : http://pascasarjana.umsu.ac.id

JURNAL AKUNTANSI DAN KEUANGAN KONTEMPORER is abstracting & indexing in the following databases: 


Jurnal Akuntansi dan Keuangan Kontemporer is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.