Journal profile
Akrual Jurnal Akuntansi
ISSN 2085-9643 · Universitas Negeri Surabaya · Indonesia
Akrual Jurnal Akuntansi: diamond open access (no APC); no APC; review about 24 weeks (community reports); acceptance rate 8% (journal website); 45 articles in 2025.
Scope
Aims, scope and focus
Akrual Jurnal Akuntansi is published by Universitas Negeri Surabaya. By OpenAlex counts of its recent articles, its largest topics are Corporate Governance and Financial Management, Auditing, Earnings Management, Governance and Corporate Finance and Governance, together about 35.3% of its articles. Its main subfields are Accounting. (generated from OpenAlex topic counts and CAS ranking data)
Journal Title AKRUAL: Jurnal Akuntansi ISSN/E-ISSN 2085-9643/2502-6380 DOI Prefix 10.26740/jaj Editor in Chief Prof. Dr. Pujiono, SE., M.Si., Ak., CA Publisher Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia Frequency April & October AKRUAL: Jurnal Akuntansi is an accounting journal that publishes research in the accounting field. It is published by the Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya (the State University of Surabaya) in collaboration with the Association of Certified Fraud Examiners Indonesian Chapter #1111. AKRUAL: Jurnal Akuntansi accepts research articles in the field of accounting that specifically discuss the implementation of accrual concepts as follow: Financial Accounting Corporate Governance Accounting Education Ethics and Professionalism Market Based Accounting Research Auditing Taxation Public Sector Accounting Sharia Accounting Accounting Information System AKRUAL: Jurnal Akuntansi accredited SINTA 2nd Grade by the Ministry of Research, Technology and Higher Education of the Republic of Indonesia (RISTEKDIKTI), No. 230/E/KPT/2022. It has also been indexed by several global indexers, such as DOAJ, Copernicus, Dimensions, Google Scholar, etcetera. Article Trends Submission Received : 89 articles/year Submission Declined : 17 articles/year Acceptance Rate : 8% Rejection Rate : 92% Desk Reject Rate : 92% After Review Reject Rate : 16% Days to Editorial Decision : 6 months
From the journal's Aims & Scope
Editorial board by country: none in mainland China; most named Indonesia 11, United Kingdom 2, Australia 2, Thailand 2, Malaysia 1 (21 members with a country) Editorial board ↗Publisher website ·
Main research topics OpenAlex counts of recent articles; shares are approximate
- Corporate Governance and Financial ManagementBusiness, Management and Accounting17.7%
- Auditing, Earnings Management, GovernanceBusiness, Management and Accounting10.8%
- Corporate Finance and GovernanceBusiness, Management and Accounting6.9%
- Accounting and Financial ManagementBusiness, Management and Accounting6.4%
- Financial Analysis and Corporate GovernanceBusiness, Management and Accounting6.3%
- Financial Literacy and BehaviorBusiness, Management and Accounting5.5%
- Corporate Social Responsibility ReportingBusiness, Management and Accounting5.1%
- Accounting and Organizational ManagementBusiness, Management and Accounting4.8%
Rankings & indexing
CAS ranking and database indexing
CAS Journal Ranking
CAS Journal Ranking, upgraded edition (March 2025)Not covered
Not covered by this edition.
CAS Xinrui Journal Ranking (March 2026)Not covered
Not covered by this edition.
CAS Journal Ranking, previous upgraded edition (December 2023)Not covered
Not covered by this edition.
Database indexing
DOAJLetPub
International journal early-warning lists: not listed in any editionLetPub
Indexing the journal's website claims
Google Scholar, DimensionsPublisher website
As the journal's website lists them, not checked against each database; for Web of Science editions the records above apply.
Editions, and major and minor categories, are shown separately and never merged into one zone; check which edition your institution uses before you submit or report.
Metrics
Impact metrics and publication volume
Impact
- h-index
- 16OpenAlex ·
- i10-index
- 28OpenAlex ·
- 2-year mean citedness
- 0.14OpenAlex ·
- Share of gold OA articles
- 0%LetPub ·
Articles by year OpenAlex count · 332 in total · the current year is incomplete
| Year | Articles | Open access | Citations |
|---|---|---|---|
| 2026 | 29 | 29 | 33 |
| 2025 | 45 | 45 | 67 |
| 2024 | 24 | 24 | 151 |
| 2023 | 18 | 18 | 245 |
| 2022 | 20 | 20 | 220 |
| 2021 | 24 | 24 | 165 |
Sources count differently and were observed at different times, so each source's own value is kept; "publisher" marks figures from the journal's website.
Review & acceptance
Review time and acceptance
- Average review time (community reports)
- about 24 weeksLetPub ·
- Acceptance rate (publisher)
- 8%Publisher website ·
- Submission to publication (journal-reported)
- about 24 weeksDOAJ ·
- Peer review
- Double anonymous peer reviewDOAJ
Community reports come from authors' own submissions (confidence 0.5) and are not a promise from the journal; for publisher figures, the journal's own definitions apply.
Fees & open access
APC and open-access policy
Diamond open access (no APC)DOAJ
Every article is open access and authors pay no article processing charge.
| Source | APC | Fee waiver | License | Observed |
|---|---|---|---|---|
| DOAJ | No APC | No | CC BY-NC | |
| LetPub | No APC | No | — |
The journal's website is authoritative for fees; sources were observed at different times and each keeps its own value, without averaging.
Submission
Article types and submission policies (journal website)
What to prepare8 items from the author guidelines
- Abstract
- ≤ 250 words
- Reference style
- APA
- Templates
- Word
- First submission
- Free format: the journal's layout is not required
- Suggested reviewers
- Required
- Highlights
- Required
- Graphical abstract
- Optional
- Cover letter
- Required
Article types accepted1
- research articlesThe article submitted in this journal includes researches about accounting based on Accrual Concept.Length not stated
Policy excerpts from the journal's websiteCode availability, Conflicts of interest, Data availability, License & copyright
- Code availability
References must be from primary sources (scientific journal articles) comprising a minimum of 60% of the total bibliography and published within the last 10 years. Model summary
The bibliography must contain relevant references from primary sources (scientific journal articles and a minimum of 60% of the total bibliography) and be published in the last 10 (ten) years.
Source ↗Publisher website ·- Conflicts of interest Determinants of Carbon Emission Disclosure with Media Exposure as a Moderator
Desak Nyoman Sri Werastuti, Accounting Department, Universitas Pendidikan Ganesha, Indonesia Anantawikrama Tungga Atmadja, Accounting Department, Universitas Pendidikan Ganesha, Indonesia I Made Pradana Adiputra, Accounting Department, Universitas Pendidikan Ganesha, Indonesia 360-372 PDF
Source ↗Publisher website ·- Data availability
Use of reference managers such as Mendeley, Zotero, RefWorks, Endnotes is recommended. Model summary
Writing scripts and citations referred to in this manuscript are recommended using reference applications (reference managers) such as Mendeley, Zotero, RefWorks, Endnotes, etc.
Source ↗Publisher website ·- License & copyright
Bibliography must use APA 6th Edition format. Model summary
The format of writing a bibliography uses APA 6th Edition (American Psychological Association).
Source ↗Publisher website ·
Excerpts are quoted from the journal's website; "model summary" lines are written by Workers AI and checked against the text. The journal's website is authoritative.
Profile
Publication details and official links
- Publisher
- Universitas Negeri Surabaya
- Country or region
- Indonesia
- Language
- Indonesian
- ISSN
- 2085-9643
- Latest issue on the website
- Volume 17, Issue 2 (2026)
- Official links
FAQ
Frequently asked questions about Akrual Jurnal Akuntansi
How long does peer review take at Akrual Jurnal Akuntansi?
Authors report an average review time of about 24 weeks; the journal's website gives an acceptance rate of 8%. Article statistics cover accepted papers only, publisher figures follow the journal's own definitions, and community reports come from authors' own submissions; none is a promise from the journal.
What are the manuscript requirements of Akrual Jurnal Akuntansi?
According to the journal's author guidelines: Abstract: ≤ 250 words; Reference style: APA; Templates: Word; First submission: Free format: the journal's layout is not required; Suggested reviewers: Required; Highlights: Required; Graphical abstract: Optional; Cover letter: Required. A model extracted these from the author guidelines and each was checked against the text; check the latest version on the journal's website before submitting.
Where are the editorial board members of Akrual Jurnal Akuntansi based?
Of the 21 board members whose country the journal's board page names, none are in mainland China; the countries named most often are Indonesia (11), United Kingdom (2) and Australia (2). Counted from the institutions listed on the board page; for reference only.
Which databases index Akrual Jurnal Akuntansi?
According to LetPub and DOAJ records, Akrual Jurnal Akuntansi is indexed in DOAJ.
Is Akrual Jurnal Akuntansi open access, and what is the APC?
Akrual Jurnal Akuntansi is a diamond open-access journal (no APC). It charges no article processing charge.
Sources and updates
The facts on this page come from LetPub, Publisher website, OpenAlex, DOAJ; every figure is tagged with its source and the date it was observed, and conflicting values are kept per source. LetPub source page: view ↗ (archived 2026-08-26). Last updated: .