JASF (Journal of Accounting and Strategic Finance), is a peer-reviewed journal published by Universitas Pembangunan Nasional Veteran Jawa Timur in collaboration with the Indonesian Institute of Accountant (IAI KAPd). JASF was accredited grade 2 by the Ministry of Research, Technology, and Higher Education of Republic of Indonesia, Decree (SK) No. B/4130/E5/E5.2.1/2019 dated December 31, 2019.


Journal of Accounting and Strategic Finance (JASF) is a blind peer-reviewed journal that publishes theoretical, empirical, and experimental research papers. The Journal encourages the utilization of economic, financial and sociological theories to investigate, analyze, and explain issues in accounting within the legitimate institutional structure and under various capital markets accurately. The distributed research articles of the Journal will empower researchers to contribute to the discipline of accounting.

The journal publishes original researches and studies related to, but not limited to:

  • Accounting and Auditing for Fraud 
  • Finance Accounting
  • Management Accounting
  • Public  Accounting and System
  • Shariah Accounting
  • Small and Medium Business Accounting
  • Accounting Information and Technology
  • Environmental Accounting
  • Auditing
  • Professional Ethics
  • Accounting Education
  • Banking and Finance
  • Business Management and Strategy

Journal of Accounting and Strategic Finance accepts papers in English. JASF is published twice a year.


  • To publish original and thought-provoking papers that will contribute to the discipline of Accounting
  • To establish a forum for dialogue and debate between business and accounting researchers and practitioners and any other interested parties.
  • To provide a new publishing outlet to researchers and practitioners that will operate efficiently and effectively



           All submitted manuscripts are read by the editorial staff. Those manuscripts evaluated by editors to be inappropriate to journal criteria are rejected promptly without external review. Manuscripts evaluated to be of potential interest to our readership are sent to double-blind reviewers. The editors then make a decision based on the reviewer’s recommendation from among several possibilities: rejected, require major revision, need minor revision, or accepted.

The Editor-in-Chief has the right to decide which manuscripts submitted to the journal should be published.

Review Process

All articles submitted to JASF will be reviewed in the double-blind review method. Reviewers are unaware of the identity of the authors, and authors are also unaware of the identity of reviewers (double-blind review method). In general, each article will be reviewed by at least two people reviews.

The response of the reviewers will be the basis for the Editor to conclude
1. Revisions Required
2. Accept Submission
3. Decline Submission

An article was rejected for publication due to various considerations, including:
1. The article does not fit the scope
2. The article does not follow the rules of writing scientific papers / do not follow the author's guidelines 
3. The fundamental methodological errors
4. The author refuses to make suggestions for improvements provided by the reviewer without a logical basis.
5. There are indications of plagiarism of more than 30%

Standard Review Process

Editors will email selected Reviewers the title and abstract of the submission, as well as an invitation to log into the journal web site to complete the review. Reviewers enter the journal web site to agree to do the review, to download submissions, submit their comments, and select a recommendation.

Review Options

  • Review Time

           The typical period of time allowed 4 weeks for reviews

           Note: Can be modified during the editorial process.

  • Reviewer Access

           Reviewers will have access to the submission file only after agreeing to review it.


           The Reviewer Guidelines will provide reviewers with criteria for judging a submission's suitability for publication in the journal, and can include any special instructions for preparing an effective and helpful review. In conducting the review, reviewers are presented with two open text boxes, the first "for author and editor," and the second "for the editor." Alternatively, the Journal Manager can create a peer review form under Review Forms. In all cases, editors will have the option of including the reviews in corresponding with the author.


      Jurnal Strategi Akuntansi (JSA) Jurnal Strategi Akuntansi provided a place for researchers to publish their researches focusing on accounting.

  • JSA was first published in 2009 and was published twice a year.
  • ISSN:  2224-2223 (print)
  • In 2017, JSA is renamed into the Journal of Accounting and Strategic Finance (JASF).
  • JASF will also be published twice a year.


     The names and email addresses entered in this journal site will be used exclusively for the stated purposes of this journal and will not be made available for any other purpose or to any other party.


This Journal is under a Creative Commons Attribution 4.0 International License