About the Journal

Open-access Statement

The journal «ApAR» 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. Full-text access to scientific articles of the journal is presented on the official website in the Archives section.

This is in accordance with the BOAI definition of open access. The licensing policy is compatible with the overwhelming majority of open access and archiving policies. 

The journal «ApAR» is an open access journal, which means all its content is freely available without charge to the user or his/her institution. Users are allowed to read, download, copy, distribute, print, search, or link to the full texts of the articles, or use them for any other lawful purpose, without asking prior permission from the publisher or the author as long as they cite the source.The journal is licensed by Creative Commons Attribution 4.0 International License. 

About the Journal

APSSAI Accounting Review (ApAR) is a peer-reviewed journal published by APSSAI (Asosiasi Program Studi S2 Akuntansi Indonesia) in collaboration with Magister Akuntansi Universitas Tanjungpura.

ApAR promotes understandings of accounting and finance related matters through research, encouraging innovative and various approaches (quantitative, qualitative and mixed methods) that have not been offered for publication elsewhere. ApAR focuses on the issue related accounting and finance that are relevant for the development of theory and practices in Indonesia in particular.

Aims and Scopes

Covering various fields of accounting and finance, ApAR publishes research papers, viewpoint, conceptual paper, case study, literature review, and general review that address significant issues focusing on Indonesia.

Coverage includes but not limited to:

  • Financial accounting
  • Managerial accounting
  • Public sector accounting
  • Islamic accounting
  • Auditing
  • Taxation
  • Accounting information systems
  • Social and environmental accounting
  • Accounting education

Perspectives or viewpoints arising from national phenomena, a private or public sector information need, or a market-perspective or social and environmental perspective are greatly welcomed. Manuscripts that present viewpoints should address issues of wide interest among Indonesian accounting scholars.

Author Fees

This journal charges the following author fees.

Article Submission: 0.00 (IDR)
Authors are not required to pay an Article Submission Fee as part of the submission process to contribute to review costs.

Article Publication: 0 (IDR)
Authors are not required to pay an Article Publication Fee.

Archiving Policy

ApAR has electronic backup and preservation of access to the content of its journals via PKP Preservation Network (PKP PN). This can be seen at Publisher Manifest.

PKP has developed the PKP Preservation Network (PKP PN) to digitally preserve OJS journals. The LOCKSS program offers decentralized and distributed preservation, seamless perpetual access, and preservation of the authentic original version of the content. The PKP PN ensures that journals that are not part of any other digital preservation service (such as CLOCKSS or Portico) can be preserved for long-term access. For additional details about the PKP PN, Please kindly see the high-level overview (an early discussion document).