About the Journal

Journal Profile

Jurnal Ilmiah Wahana Akuntansi (Online ISSN: 2302-1810; Print ISSN: 1907-5642) is a peer-reviewed academic journal in the field of accounting, published by the Faculty of Economics and Business and the Institute for Research and Community Service (LPPM), Universitas Negeri Jakarta.

The journal was first published in 2006 by the Accounting Department, Universitas Negeri Jakarta. Jurnal Ilmiah Wahana Akuntansi is published twice a year, in July and December.

The journal provides a scholarly forum for academics, researchers, practitioners, and other scholars to disseminate research findings, theoretical and conceptual perspectives, and developments in accounting and related fields.

Focus and Scope

Jurnal Ilmiah Wahana Akuntansi publishes original and scholarly works that contribute to the development of accounting knowledge, research, and practice. The journal welcomes empirical, conceptual, theoretical, and review studies addressing contemporary issues in accounting and related disciplines.

The journal's scope includes, but is not limited to:

Financial Accounting
Management Accounting
Auditing and Assurance
Taxation and Tax Accounting
Accounting Information Systems
Public Sector and Government Accounting
Sustainability and Environmental Accounting
Corporate Governance and Accountability
Behavioral Accounting
Accounting Education
Forensic Accounting
Islamic Accounting
Financial Reporting and Disclosure
Accounting Standards and Regulation
Contemporary Issues in Accounting

The journal welcomes research using quantitative, qualitative, mixed-methods, and other appropriate research approaches.

Types of Manuscripts

Jurnal Ilmiah Wahana Akuntansi accepts the following types of manuscripts:

Original research articles;
Research notes;
Review articles;
Conceptual and theoretical papers;
Literature reviews; and
Book reviews.

Manuscripts may be submitted in Indonesian or English.

Publication Frequency

Jurnal Ilmiah Wahana Akuntansi is published twice a year, in July and December.

Each issue contains articles that have completed the journal's editorial and peer-review processes and meet the journal's academic and publication standards.

Peer Review Process

Jurnal Ilmiah Wahana Akuntansi applies a peer-review process to ensure the academic quality and relevance of published manuscripts.

All submitted manuscripts are initially screened by the editorial team to assess their conformity with the journal's focus and scope, submission guidelines, originality, and general academic quality.

Manuscripts that pass the initial editorial screening are sent to qualified reviewers for evaluation. Reviewers assess the manuscript's originality, theoretical or conceptual contribution, methodology, analysis, relevance, clarity, and overall academic quality.

The final decision regarding acceptance, revision, or rejection is made by the editorial team based on the reviewers' recommendations and the journal's editorial policies.

Open Access Policy

Jurnal Ilmiah Wahana Akuntansi provides open access to its published articles. All published articles are freely available online to readers without subscription or access fees.

The journal supports the broad dissemination and accessibility of accounting research for academics, researchers, practitioners, policymakers, students, and the wider community.

Readers may access, read, download, and cite published articles in accordance with the journal's copyright and licensing provisions.

Article Processing Charge

Jurnal Ilmiah Wahana Akuntansi charges an Article Processing Charge (APC) of IDR 750,000 (seven hundred fifty thousand Indonesian Rupiah) per accepted article.

The APC is charged only after a manuscript has been accepted for publication. There is no submission fee for manuscripts submitted to the journal.

The APC supports the costs associated with editorial administration, peer-review management, manuscript production, online publication, and maintenance of the journal's publishing platform.

Payment of the APC does not influence the editorial decision or peer-review process.

Copyright and Licensing

Authors retain the rights to their scholarly work in accordance with the journal's copyright and licensing policy.

Authors are responsible for ensuring that submitted manuscripts are original, have not been published elsewhere, and do not infringe upon the intellectual property rights of others.

The reuse and distribution of published articles are subject to the copyright and licensing terms stated by the journal.

Publication Ethics

Jurnal Ilmiah Wahana Akuntansi is committed to maintaining high standards of publication ethics and academic integrity.

The journal expects authors, reviewers, editors, and other parties involved in the publication process to uphold principles of academic integrity, transparency, fairness, confidentiality, and responsible scholarly communication.

The journal's publication ethics policy addresses, among other matters, authorship and contribution, plagiarism, duplicate or redundant publication, conflicts of interest, research integrity, peer-review confidentiality, corrections, and retractions.

Plagiarism and Originality

All submitted manuscripts must be original works and must not have been published or simultaneously submitted to another journal.

The editorial team may use plagiarism-detection software or other appropriate methods to assess the originality of submitted manuscripts.

Manuscripts that are found to contain plagiarism, significant duplication, or other forms of academic misconduct may be rejected or subject to appropriate editorial action in accordance with the journal's publication ethics policy.

Archiving and Digital Preservation

Jurnal Ilmiah Wahana Akuntansi is committed to preserving access to its published content and maintaining the long-term availability of journal articles through appropriate digital preservation and archiving mechanisms.

Information regarding the journal's specific digital archiving and preservation services is provided on the journal website where applicable.

History of the Journal

Jurnal Ilmiah Wahana Akuntansi was established in 2006 by the Accounting Department, Universitas Negeri Jakarta.

The journal was established as a scholarly publication forum for disseminating research findings and academic ideas in accounting. Over time, the journal has continued to develop its editorial management, publication practices, and scholarly scope to support the advancement of accounting research and practice.

Publisher

Faculty of Economics and Business and the Institute for Research and Community Service (LPPM)
Universitas Negeri Jakarta

Journal Address

Jurnal Ilmiah Wahana Akuntansi
Campus A, Rawamangun Muka
East Jakarta 13220
Indonesia

Telephone: +62 21 4721227
Fax: +62 21 4706285

For manuscript submission, editorial correspondence, and other inquiries, authors and readers are encouraged to use the contact information provided on the journal website.

Disclaimer

The views and opinions expressed in published articles are those of the respective authors and do not necessarily reflect the views or policies of the editorial team, the Faculty of Economics and Business, or Universitas Negeri Jakarta.

The editorial team reserves the right to make editorial decisions concerning manuscript processing and publication in accordance with the journal's policies and applicable publication ethics standards.