Editorial Policies

Focus and Scope

Focus and Scope Jurnal Akuntansi Malikussaleh (JAM) covered various of research approach, namely: quantitative, qualitative and mixed method. Jurnal Akuntansi Malikussaleh (JAM) focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics:

  • Financial Accounting
  • Managerial Accounting
  • Public Sector Accounting 
  • Sharia Accounting  Auditing 
  • Forensic Accounting 
  • Behavioral Accounting (Including Ethics and Professionalism) 
  • Accounting Education 
  • Taxation 
  • Capital Markets and Investments 
  • Accounting for Banking and Insurance 
  • Accounting for SMEs 
  • Accounting Information Systems 
  • Environmental Accounting 
  • Accounting for Rural Credit Institution


Section Policies


Checked Open Submissions Checked Indexed Checked Peer Reviewed

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 utilizes the LOCKSS system to create a distributed archiving system among participating libraries and permits those libraries to create permanent archives of the journal for purposes of preservation and restoration. More...