POLICY

The journal’s Focus and Scope include the following areas:

  • Public Sector Accounting

  • Corporate Governance

  • Taxation

  • Auditing

  • Capital Markets

  • Accounting Information Systems

  • International Accounting

  • Financial Accounting

  • Management Accounting

  • Behavioral Accounting

  • Islamic Accounting

 

SECTION POLICIES

ARTICLES

Checked Open Submissions Checked Indexed Checked Peer Reviewed

 

PEER-REVIEW POLICY AND PROCESS

Peer-Review Process

Articles submitted to CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini undergo a two-stage review process, consisting of pre-review and substantive review.

The pre-review stage is conducted by the editorial team to assess the manuscript’s suitability with the journal’s focus and scope as well as its author guidelines. A plagiarism screening is performed using Turnitin. The pre-review process typically takes approximately one week.

The substantive review stage is carried out by reviewers using a double-blind peer-review process. The review period generally takes between two and four weeks. When necessary, reviewers may request a second round of review after the authors revise their manuscript.

The final decision regarding manuscript acceptance rests with the Editor-in-Chief, based on the recommendations provided by the reviewers.

Manuscripts that have been accepted and formatted will be published in the “In Progress” section of the upcoming issue prior to the regular issue release, allowing the article to be indexed and cited at an earlier stage.

Publication Frequency

CURRENT publishes three issues per year, in March, July, and November. Authors are required to submit their manuscripts no later than two months before the scheduled publication months.

Open Access Policy

CURRENT provides immediate open access to its content, based on the principle that making research freely available to the public supports a broader and more global exchange of knowledge. All accepted articles are freely accessible and downloadable from the CURRENT journal portal.

Author Fee

An article processing charge (APC) of IDR 850,000 is applied to each accepted article.