Editorial Policies

Focus and Scope

The aim of this Jurnal Neraca Keuangan is to promote a principled approach to research on accounting science-related concerns by encouraging inquiry into the relationship between theoretical and practical studies. 

Jurnal Neraca Keuangan, an electronic journal, provides a forum for publishing the original research articles, review articles from contributors, and the novel technology news related to  accounting science, accounting practices, accounting profession, and finance management

This journal encompasses original research articles, review articles, and short communications, including:

  • Management Accounting
  • Financial Accounting
  • Public Sector Accounting
  • Sharia Accounting
  • Accounting Information Technology
  • Auditing
  • Professional Ethics
  • Capital Market
  • Corporate Governance
  • Finance Management
  • Banking


Section Policies


Checked Open Submissions Checked Indexed Checked Peer Reviewed

Peer Review Process

The article submitted to this online journal will be peer-reviewed at least 2 (two) reviewers. The accepted articles will be available online following the journal peer-reviewing process. Language used in this journal is English or Bahasa Indonesia.


Publication Frequency

Jurnal Neraca Keuangan was published twice year in March, and September. Every issue consisted of 5 to 7 articles. However, since April 2019, the policy was changed. It is published every issue consists of maximum 10 articles. This change in article number per issue was aimed to accommodate more quality articles so that dissemination of knowledge and science from local to global will be much faster.


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.