Editorial Policies

Focus and Scope

LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) published by Program Studi Pendidikan Akuntansi Fakultas Keguruan dan Ilmu Pendidikan, Universitas Muhammadiyah Sumatera Utara. LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Publishes papers in the field of accounting and finance of Education that give a contribution to the development of accounting education, accounting science, and finance. We accept mainly research-based articles related to accounting science and finance. The scopes of the topics include:

  • Accounting Science include : Management Accounting, Financial Accounting, Public Sector Accounting, Sharia Accounting, Accounting Information Technology, Auditing, Professional Ethics, 
  • Accounting Education.
  • Accounting learning methods
  • Accounting Learning Media
  • Accounting learning process
Editorial Team welcome submissions of papers describing researchers, practitioners, regulators, students, and other parties interested in the development of accounting education, accounting science and finance. LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) accepts manuscripts of either quantitative research, qualitative research, mix method research, and Research and Development (R&D) written in either Bahasa Indonesia or English.

Digital Object Identifier (DOI)  Prefix 10.30596/liabilities  by Crossref 

e-ISSN 2620-5866

It is published three time a year in April, Agust and Desember.



Section Policies


Checked Open Submissions Checked Indexed Checked Peer Reviewed

Peer Review Process

LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) 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.

LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) implement policies Double Blind Peer-Review, every manuscript received will be sent to Reviewers who registered in The LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI). 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.




Publication Frequency

It is published three time a year in April, Agust and Desember.



Open Access Policy

LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) provides open access service, which means that all the content is available free of charge either person or institution can directly access this journal freely to the public that supports the exchange of global knowledge.

Users are allowed to read, download, copy, distribute, print, search, or link to the full text articles in this journal without asking for prior permission from the Publisher or author. This is in accordance with the Budapest Open Access Initiative



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...


References Management

References to other publications must be in American Psychological Association (APA) style and carefully checked for completeness, accuracy and consistency.

Use Reference Management by Mendeley, Zetero, EndNote, 




Plagiarism Check

All authors are suggested to use plagiarism detection softaware to do the similarity checking. Editors check the plagiarism detection of articles in this journal by using a Turnitin Software. 


LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) is abstracting & indexing in the following databases: 



Creative Commons License

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



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