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


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


Section Policies


Checked Open Submissions Checked Indexed Checked Peer Reviewed

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 theBudapest 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...