About the Journal

Jambi Accounting Review (JAR) Journal: A Scientific Dissemination Platform in Accounting

Jambi Accounting Review (JAR) is a peer-reviewed scientific publication professionally managed by the Accounting Study Program, Faculty of Economics and Business, Jambi University. As part of scholarly development efforts, JAR serves as a knowledge dissemination platform that publishes original research findings (both empirical and theoretical), conceptual reviews, and applications of cutting-edge theories in accounting and related fields.

Vision and Academic Mission
JAR aims to:

  1. Advance academic progress through evidence-based research publications and critical analysis in accounting.

  2. Facilitate idea exchange among academics, practitioners, and students to bridge the theory-practice gap.

  3. Provide open access for the global academic community to expand research impact.

Scope and Publication Topics
JAR covers a broad spectrum of accounting studies, including but not limited to:

  • Financial Accounting and Reporting: Accounting standards (PSAK/IFRS), earnings management, and financial statement analysis.

  • Management and Cost Accounting: Cost-volume-profit analysis, activity-based costing, and management control systems.

  • Auditing and Governance: Audit quality, corporate governance, as well as fraud and professional ethics issues.

  • Public Sector Accounting and Taxation: Government financial accountability, tax policies, and tax compliance.

  • Finance and Capital Markets: Investment analysis, risk management, and capital market studies in emerging markets contexts.

  • Islamic Accounting and Finance: Implementation of Sharia PSAK and performance analysis of Islamic financial institutions.

Editorial Process and Quality Standards
Each submitted manuscript undergoes a rigorous selection process with the following stages:

  1. Pre-Review Screening: Editors examine the manuscript's suitability with the journal's focus and technical readiness (formatting, plagiarism).

  2. Double-Blind Peer Review: Manuscripts are evaluated by at least two anonymous reviewers with relevant expertise to assess originality, methodology, and scholarly contribution.

  3. Editorial Decision: Publication decisions are based on reviewer recommendations, including accept, revise, or reject.

  4. Proofreading and Layout: Accepted manuscripts undergo technical editing without altering academic substance (content integrity).

Publication Ethics and Responsibilities

  • Originality and Plagiarism: Authors must include originality statements and uphold academic integrity.

  • Conflict of Interest: Authors, reviewers, and editors must disclose potential conflicts of interest.

  • Author Accountability: Opinions and findings in articles are entirely the author's responsibility (author's liability) and do not represent the publisher's institutional policies.

Access Policy and Indexing
JAR adopts an open-access policy under the Creative Commons (CC BY-NC-SA) license, allowing readers to download, cite, and distribute works with proper attribution. The journal is indexed in several academic databases (e.g., Google Scholar) to ensure visibility and citation impact.

Publication Frequency and Language
JAR is published twice annually (June and December) in Indonesian and/or English to reach an international audience.

Closing
As part of the scholarly ecosystem, Jambi Accounting Review Journal is committed to being a reference for accounting development relevant to both local and global contexts. Contributions from various stakeholders are highly encouraged to enrich research in this field.