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BAKI (Berkala Akuntansi dan Keuangan Indonesia) (English: BAKI (Indonesian Accounting and Finance Periodical))
ISSN International Centre | ISSN: 2460-4496 (online) | ISSN: 2459-9581 (Print)
BAKI is a peer-reviewed journal and open access biannually (March and September) published by Departemen Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Airlangga. BAKI joins Aliansi Jurnal Akuntansi (Accounting Journal Alliance) run by Institute of Indonesia Chartered Accountant Compartment of Accounting Educator (Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik/ IAI-KAPd). BAKI aims to publish articles in the field of Financial Accounting, Managerial Accounting, Public Sector Accounting, Auditing and Forensic Accounting, Accounting Education, Tax Accounting, Capital Markets and Investments, Accounting Information Systems, and Environmental Accounting. BAKI accepts manuscripts of both quantitative and qualitative research based on its originality, relevance, and contribution to the development of accounting practice and profession in Indonesia. BAKI publishes papers: 1) review papers, 2) basic research papers, and 3) case study papers.
BAKI has been indexed in DOAJ, Sinta 3, Dimensions, Crossref, and others indexing. This journal has been accredited as a 3rd Grade Scientific Journal (Sinta 3) by the Ministry of Research, Technology, and Higher Education of Indonesia since 23 December 2020.
All submissions should be formatted in accordance with BAKI template and through Open Journal System (OJS) only. The guidance is provided below:
Author: Registration and Article Submission
Current Issue
Articles
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A PHILOSOPHY IN ACCOUNTING Perception, Accruals, Fraud – A Literature Review with Future Research Direction
255-281Abstract : 221pdf : 107 -
STOCK RETURN: MODERATION OF FIRM SIZE ON THE EFFECT OF FINANCIAL DISTRESS
282-295Abstract : 195pdf : 115 -
THE IMPACT OF TRANSFER PRICING ON TAX AVOIDANCE MODERATED BY PROFITABILITY
296-307Abstract : 146PDF : 93