Editorial Policies

Focus and Scope

 diterbitkan oleh Fakultas Ekonomi Universitas Muhammadiyah Sumatera Utara (UMSU) secara berkala dua kali dalam setahun bulan September dan Maret. JURNAL RISET AKUNTANSI DAN BISNIS adalah untuk menyebarluaskan informasi hasil karya tulis ilmiah kepada akademisi dan praktisi yang menaruh minat pada bidang akuntansi dan bisnis.


JURNAL RISET AKUNTANSI DAN BISNIS, published by the Departement Accounting, Faculty of Economics and Business, University of Muhammadiyah Sumatera Utara (UMSU), Medan, North Sumatra, Indonesia, which includes articles on the scientific research field of Management Sciences, includes the results of scientific research original, Jurnal Riset Akuntansi dan Bisnis accepts manuscripts in the field of research includes scientific fields relevant to:

  • Financial Accounting 
  • Manajemen Accounting 
  • Tax Accounting 
  •  the relevant Sector Accounting Science. 
Jurnal Riset Akuntansi dan Bisnispublished Twice a year in Maret and September


Section Policies


Unchecked Open Submissions Checked Indexed Checked Peer Reviewed

Peer Review Process

JURNAL RISET AKUNTANSI DAN BISNIS 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 Riset Akuntansi dan Bisnis 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.




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.



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...


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