Editorial Policies

Focus and Scope

Topik Jurnal KUAT berkaitan dengan aspek apapun dari akuntansi, termasuk namun tidak terbatas pada topik berikut:

• Pertanian, Perikanan, dan Kelautan
• Lingkungan Hidup dan Manajemen Bencana
• Kesehatan
• Ekonomi, Manajemen, Akuntansi, Sosial, dan Budaya
• Teknologi Terapan, Teknologi Informasi dan Komunikasi
• Pendidikan

Penentuan artikel yang dimuat dalam Jurnal KUAT melalui proses blind-review oleh editor dan reviewer KUAT dengan mempertimbangkan antara lain: relevansi dan kontribusi artikel terhadap pengembangan profesi dan praktik akuntansi serta terpenuhinya persyaratan baku publikasi jurnal. Editor dan reviewer memberikan masukan yang konstruktif dan hasil evaluasi kepada penulis artikel.


Section Policies


Checked Open Submissions Checked Indexed Checked Peer Reviewed


Checked Open Submissions Checked Indexed Checked Peer Reviewed

Peer Review Process


All submissions can be made using our online journal systems. The editorial office will determine whether or not a manuscript is suitable for publication and meet the journal aims and scope before being processed further to the reviewing processes. Thus, those manuscripts submitted that meet our expectation/requirement will be process processed through peer reviews. Our representative will contact the author(s) once the results are available. The editor has full authority to make one of the following decisions upon received reviewers.

  • Publish as is
  • Conditionally accept with minor revisions (editor will check)
  • Conditionally accept with necessary changes as recommended by reviewer
  • The article should be thoroughly changed
  • Reject.
Every article that goes to the editorial staff 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 the peer reviewer. Reviewer are unaware of the identity of the authors and the authors didnt know the identity of reviewers. After that, the articles will be returned to the authors to revise. The editors then make a decision based on the reviewer recommendation.


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...


Plagiarism Policy

Every manuscript that published into KUAT: Jurnal Keuangan Umum dan Akuntansi Terapan scanned with Turnitin with maximum similiarity scores 20%.


Author Fee

This journal charges the following author fees.

Article Submission: 0.00 (IDR)
Authors are No required to pay an Article Submission

Article Publication: 0.00 (IDR)

If this paper is accepted for publication, you will be never asked to pay an Article Publication Fee to cover publications costs.