Editorial Policies

Focus and Scope

J-MAK JOURNAL is a media for publishing scientific articles in accounting and business. Journal Liability accepts empirical or conceptual articles which are particularly relevant with all accounting and business aspects. The topic covers by the J-MAK will be including, but not limited to

  • Financial Accounting and Reporting
  • Management Accounting
  • Public Sector Accounting
  • Accounting Taxation
  • Islamic Accounting
  • Auditing
  • Corporate Governance
  • Capital Market
  • Information System
  • Accounting Education
  • Ethics and Professionalism of Accountant
  • Behavioural Accounting
  • Forensic Accounting


Section Policies


Checked Open Submissions Checked Indexed Checked Peer Reviewed

Peer Review Process

Reviewers will conduct a review in accordance with the checklists that have been decided as follows:

  1. The manuscript is accepted without the author's repair and should be immediately notified to the author
  2. The manuscript is accepted with minor revisions, in which the revision points must be explained in details
  3. The manuscript is accepted with major revisions and is needed to be re-reviewed after revision
  4. The manuscript is rejected based on the review results.




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...