All articles published in our journals are open access and freely available online, immediately upon publication. This is made possible by an article-processing charge (APC) that covers the range of publishing services we provide. This includes a provision of online tools for editors and authors, article production and hosting, liaison with abstracting and indexing services, and customer services. 

With an article-processing charge (APC) which is considered sufficient, then we do not ask the author to pay an article submission charge (APC).

The APC, payable when your manuscript is editorially accepted and before publication, is charged to either you or your funder, institution or employer.

Frequently-asked questions (FAQ)

Who is responsible for making or arranging the payment?

As the corresponding author of the manuscript, you are responsible for making or arranging the payment (for instance, via your institution) upon editorial acceptance of the manuscript.

At which stage is the amount I will need to pay fixed?

The APC payable for an article is agreed as part of the manuscript submission process. The agreed charge will not change, regardless of any change to the journal’s APC.

When and how do I pay?

Upon editorial acceptance of an article, the corresponding author (you) will be notified that payment is due. You need to arrange payment unless a waiver has been granted, or your institution or employer is covering the cost.

We advise prompt payment as we are unable to publish accepted articles until payment has been received. APC payment is amount to IDR 2.000.000 (Indonesian authors) and the USD 150 (Foreign authors) for reviewing and production costs. This payment is excluding taxes.


Payment can be made of the following methods:

Transfer Bank - payment can be made online or offline through teller bank to the account number that we have provided. After transfer the payment, please make a payment confirmation to us by sending transfer receipt via email. We will check and notify you when the transfer payment has been received.

Can charges be waived if I lack funds?

We consider individual waiver requests on a case-by-case basis or in cases of lack of funds. This is because we think we charged fees for authors fairly cheap to be met. 


Who is eligible for a waiver?

Corresponding authors based in countries classified by the World Bank as ‘low’ income may apply for a full waiver. Corresponding authors based in countries classified by the World Bank as ‘lower – middle’ income, and which have a 2015 gross domestic product of less than 200 Billion US dollars, may apply for a 50% waiver. A full list of eligible countries is provided below (World Bank: June 2017).


How to apply for a waiver?

To apply for a waiver, please indicate your eligibility when you upload your article via the journal website. If you would like to check your eligibility in advance of submitting your article, please contact [email protected]. Please note that all waiver requests are reviewed by an administrative team at Jurnal Akuntansi dan Keuangan Indonesia (JAAI) and will have no impact on the editorial decision of the article. JAAI considers other discretionary waivers for authors not based in countries classified by the World Bank.

To be considered for a discretionary waiver please also contact [email protected].

What are the funding sources available?

Many funding agencies allow the use of grants to cover APCs. An increasing number of funders and agencies strongly encourage open access publication.

**This information is mostly derived, adapted from copied from article processing charges based on Getting Published Guidelines on SpingerOpen for Journal Authors.