Journal profile
BAKI Berkala Akuntansi dan Keuangan Indonesia
ISSN 2459-9581 · eISSN 2460-4496 · Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Airlangga · Indonesia
BAKI Berkala Akuntansi dan Keuangan Indonesia: diamond open access (no APC); no APC; review about 10 weeks (community reports); 16 articles in 2025.
Scope
Aims, scope and focus
BAKI Berkala Akuntansi dan Keuangan Indonesia is published by Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Airlangga. 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 32.9% of its articles. Its main subfields are Accounting. (generated from OpenAlex topic counts and CAS ranking data)
Berkala Akuntansi dan Keuangan Indonesia (BAKI) focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting and finance in emerging market. BAKI intends to highlight the practical implications in promoting better decision-making process within an organization (private and public). The scope of BAKI are: Financial Accounting Managerial Accounting Public Sector Accounting Public Investment Public Procurement Sharia/Islamic Accounting Islamic Investment Accounting for Masjid, Zakat and Waqf Institution Auditing and Forensic Accounting Behavioral Accounting (Including Ethics and Professionalism) Behavioral Investment Accounting Education Tax Accounting Capital Markets and Investments Accounting for Banking and Insurance Accounting for SMEs Accounting Information Systems Information Technology Investment and Governance Environmental Accounting
From the journal's Aims & Scope
Editor-in-chief Alfa RahmiatiPublisher website
Editorial board by country: none in mainland China; most named Indonesia 16, Hong Kong, China 2, United States 1 (19 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 Accounting15.7%
- Auditing, Earnings Management, GovernanceBusiness, Management and Accounting9%
- Corporate Finance and GovernanceBusiness, Management and Accounting8.2%
- Financial Analysis and Corporate GovernanceBusiness, Management and Accounting6.5%
- Financial Literacy and BehaviorBusiness, Management and Accounting6.5%
- Corporate Social Responsibility ReportingBusiness, Management and Accounting6.2%
- Taxation and Compliance StudiesEconomics, Econometrics and Finance4.5%
- Accounting and Financial ManagementBusiness, Management and Accounting4.5%
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
Dimensions, Crossref, Sinta 3Publisher 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
- 14OpenAlex ·
- i10-index
- 21OpenAlex ·
- 2-year mean citedness
- 0.31OpenAlex ·
- Share of gold OA articles
- 0%LetPub ·
Articles by year OpenAlex count · 156 in total · the current year is incomplete
| Year | Articles | Open access | Citations |
|---|---|---|---|
| 2026 | 16 | 16 | 23 |
| 2025 | 16 | 16 | 25 |
| 2024 | 17 | 17 | 98 |
| 2023 | 17 | 17 | 173 |
| 2022 | 17 | 17 | 185 |
| 2021 | 21 | 21 | 131 |
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 10 weeksLetPub ·
- Submission to publication (journal-reported)
- about 10 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-SA | |
| LetPub | No APC | No | — | |
| Publisher website | Yes, amount not published | — | — |
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 prepare6 items from the author guidelines
- Abstract
- ≤ 250 words
- Keywords
- ≥ 3
- Reference style
- APA
- Templates
- Word
- First submission
- Free format: the journal's layout is not required
- Cover letter
- Required
Policy excerpts from the journal's websiteAI use, Conflicts of interest, Publication ethics, License & copyright, Open access, Peer review, Plagiarism
- AI use IMPACT OF ARTIFICIAL INTELLIGENCE TECHNOLOGY ON ACCOUNTING PROFESSION
DOI : 10.20473/baki.v7i2.27934 Burhanuddin Alghafiqi (1), Enjat Munajat (2) (1) Universitas Padjadjaran, Indonesia , (2) Universitas Padjadjaran, Indonesia 140-159 Cited : 3 PDF DOI : 10.20473/baki.v7i2.27934
Source ↗Publisher website ·- Conflicts of interest THE INFLUENCE OF CSR DISCLOSURE ON DEBT MATURITY STRUCTURE: EVIDENCE FROM INDONESIAN NON-FINANCIAL FIRMS
DOI : 10.20473/baki.v11i1.84033 Ahmad Hakim (1), Dwi Nastiti Danarsari (2) (1) University of Indonesia, Indonesia , (2) University of Indonesia, Indonesia 68-96 Abstract : 165 PDF : 333 XML : 47 PDF XML DOI : 10.20473/baki.v11i1.84033
Source ↗Publisher website ·- Publication ethics Publication Ethics
PUBLICATION ETHICS AND MALPRACTICE STATEMENT Berkala Akuntansi dan Keuangan Indonesia is a peer-reviewed journal. This statement clarifies ethical behavior of all parties involved in the act of publishing an article in this journal, including the author, the chief editor, the Editorial Board, the peer-reviewers and the publisher (Universitas Airlangga). This statement is based on COPEís Best Pract…
Source ↗Publisher website ·- License & copyright Copyright Notice
Authors hold copyright without restrictions. Model summary
Authors who publish with Berkala Akuntansi dan Keuangan Indonesia agree to the following terms:The journal allows the author to hold the copyright of the article without restrictions.The journal allows the author(s) to retain publishing rights without restrictionsThe legal formal aspect of journal publication accessibility refers to Creative Commons Attribution (CC BY NC SA) BAKI (Berkala Akuntans…
Source ↗Publisher website ·- Open access Open Access Policy
This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge. This journal is open access journal which means that all content is freely available without charge to users or / institution. Users are allowed to read, download, copy, distribute, print, search, or link to full text artic…
Source ↗Publisher website ·- Peer review Peer Review Process
Determination of the article that will be published in BAKI carried out through double-blind peer review by considering two main aspects, namely: relevance and contribution of articles on the accounting theory and practical development. Editors and reviewers provide constructive feedback on the evaluation results to the author. Editors and reviewers provide constructive feedback on the evaluation …
Source ↗Publisher website ·- Plagiarism Plagiarism Check
Every manuscript that submitted into BAKI is going to be scanned using Turnitin (similarity check). The similarity threshold is 25%. We will reject the manuscript with similarity rate above 25% and inform the author immediately through the email.
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
- Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Airlangga
- Country or region
- Indonesia
- Language
- English, Indonesian
- ISSN
- 2459-9581
- Electronic ISSN
- 2460-4496
- Latest issue on the website
- Volume 11, Issue 1 (2026)
- Official links
FAQ
Frequently asked questions about BAKI Berkala Akuntansi dan Keuangan Indonesia
How long does peer review take at BAKI Berkala Akuntansi dan Keuangan Indonesia?
Authors report an average review time of about 10 weeks. 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 BAKI Berkala Akuntansi dan Keuangan Indonesia?
According to the journal's author guidelines: Abstract: ≤ 250 words; Keywords: ≥ 3; Reference style: APA; Templates: Word; First submission: Free format: the journal's layout is not required; 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 BAKI Berkala Akuntansi dan Keuangan Indonesia based?
Of the 19 board members whose country the journal's board page names, none are in mainland China; the countries named most often are Indonesia (16), Hong Kong, China (2) and United States (1). Counted from the institutions listed on the board page; for reference only.
Which databases index BAKI Berkala Akuntansi dan Keuangan Indonesia?
According to LetPub and DOAJ records, BAKI Berkala Akuntansi dan Keuangan Indonesia is indexed in DOAJ.
Is BAKI Berkala Akuntansi dan Keuangan Indonesia open access, and what is the APC?
BAKI Berkala Akuntansi dan Keuangan Indonesia 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, OpenAlex, DOAJ, Publisher website; 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 2026-08-25). Last updated: .