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Berkala Akuntansi dan Keuangan Indonesia (BAKI, English: 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
Articles
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IMPACT OF ARTIFICIAL INTELLIGENCE TECHNOLOGY ON ACCOUNTING PROFESSION
140-159Abstract : 440PDF : 1084 -
TAX COURT DECISION ON THE PRIMARY DISPUTE OF EXPORT VALUE-ADDED TAX BASE
160-173Abstract : 476PDF : 149 -
ANALYSIS OF STOCK MARKET REACTION TO LARGESCALE SOCIAL RESTRICTIONS POLICY ANNOUNCEMENT
174-196Abstract : 340PDF : 153 -
THE USE OF THE CONSTRUCTION SIMA VILLAGE AS AN NEW CONTRUCTION OF RULES
197-216Abstract : 386PDF : 121 -
EFFICIENCY ANALYSIS OF CONVENTIONAL BANKS AND ISLAMIC BANKS BEFORE AND DURING COVID-19
217-238Abstract : 323PDF : 156 -
INTERNAL CONTROL MODERATES THE INFLUENCE OF THE FRAUD HEXAGON ON FINANCIAL STATEMENT FRAUD
239-265Abstract : 364PDF : 170 -
DOES THE COVID-19 PANDEMI HAVE THE SAME IMPACT ON MANY INDUSTRIAL SECTOR?
266-288Abstract : 348PDF : 172 -
DOES GREEN COMPANY IMPROVE FINANCIAL PERFORMANCE? : EMPIRICAL STUDY ON MINING COMPANIES IN INDONESIA
289-305Abstract : 309PDF : 144