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Peer-Review Process

JBA operates a conventional doubled-blind reviewing policy in which the reviewer's name is always concealed from the submitting author. Authors should present their papers honestly without fabrication, falsification, plagiarism or inappropriate data manipulation. The manuscript review process usually takes 2 to 8 weeks. This review period depends on the editors and reviewers' duration in reviewing the manuscript. The stages of the review process applied at JBA are as the following:

  1. Submission of manuscripts. It is only processed via online i.e. OJS of Jurnal Bina Akuntansi at the website:
  2. The submitted manuscripts would be checked whether it complies JBA’s author guidelines and template for submission, also whether the manuscript matches the focus and scope of the journal. If appropriate, the next process will be carried out, and if not, we would recommend the manuscript to be submitted to another journal. The editor of JBA will notify immediately via email.
  3. The manuscripts would be checked with Turnitin (similarity check). If the level of manuscript similarity is more than 30%, the manuscripts would be rejected in the desk evaluation step. This decision is entirely the prerogative right of the editor in chief and cannot be contested.
  4. The manuscripts would be reviewed by an assigned editor to find out whether it contributes sufficiently to the development of science and practice in the field of accounting and investment. The manuscripts that qualify at this stage would be proceeded to the review stage by two peer reviewers (both external and internal reviewers).
  5. The manuscript that is accepted with revisions (minor or major), it would contain comments from peer reviewers and would be returned to the author for revision. Referring to the JBA's policy, reviewers only give suggestions on whether the manuscript is accepted or rejected. Meanwhile, the final decision regarding the acceptance or rejection of the manuscript is in the hand of the editor and editor in chief.
  6. The author is given the time to revise the manuscript no later than 2 weeks. Extra time to revise should be asked to the editor via email ( If there is no notification after the specified period, then the Author is deemed to resign.
  7. Manuscripts that have gone through final revisions and accepted by the editor would be published in the JBA in the edition determined by the editor in chief.