About the Journal

Starting from Volume 10, BALANCE: Jurnal Akuntansi dan Bisnis has migrated to this website – OJS 3 (https://ojs.um-palembang.ac.id/index.php/balance/index).

Volumes 1–9 have already been published and are accessible on the previous website (OJS 2) at https://jurnal.um-palembang.ac.id/balance/index.

Balance : Jurnal Akuntansi dan Bisnis

Balance, p-ISSN 2548-7523 (p-ISSN portal / ISSN Perpusnas) and e-ISSN 2613-8956 (e-ISSN portal / ISSN Perpusnas), is a peer-reviewed journal managed by the Accounting Study Program, Faculty of Economics and Business, Universitas Muhammadiyah Palembang, and published by Universitas Muhammadiyah Palembang. It is published twice a year(June and November). Balance is intended as a journal for publishing articles that report research findings in the field of accounting and finance. The journal aims to publish articles in the field of financial accounting, accounting, and finance that contribute significantly to the development of accounting practice and the accounting profession in Indonesia and globally.

Balance accepts quantitative or qualitative research manuscripts, written in either Indonesian or English. BALANCE focuses on various themes, topics, and aspects of accounting and investment, including (but not limited to) the following topics: Financial Accounting, Public Sector Accounting, Management Accounting, Sharia Accounting and Financial Management, Auditing, Behavioral Accounting (Including Ethics and Professionalism), Financial Management, Accounting (Ethics) Education, Taxation, Capital Markets and Investment, Banking and Insurance Accounting, Accounting Information Systems

Balance is indexed by Google Scholar, Garuda, and is accredited by SINTA (Rank 4).

Ownership and Management Information

Journal Ownership

Balance : Jurnal Akuntansi dan Bisnis is owned by Universitas Muhammadiyah Palembang, Indonesia, and serves as an academic platform for the dissemination of scientific research and scholarly contributions in the field of management. The journal is committed to promoting academic excellence, research integrity, and the advancement of management knowledge through the publication of original and relevant scholarly works.

Journal Management

The management of Balance : Jurnal Akuntansi dan Bisnis is conducted by the journal's editorial team in coordination with the responsible academic unit at Universitas Muhammadiyah Palembang. The journal management is responsible for overseeing editorial administration, manuscript processing, peer-review coordination, publication scheduling, quality assurance, and compliance with established publication ethics and editorial policies.

The editorial team consists of the Editor-in-Chief, editors, and other editorial personnel who carry out their respective responsibilities in accordance with the journal's editorial structure and policies.

Editorial Independence

Balance : Jurnal Akuntansi dan Bisnis upholds the principle of editorial independence. Editorial decisions are made based on the manuscript's originality, scholarly quality, methodological rigor, relevance to the journal's focus and scope, reviewer evaluations, and compliance with publication ethics. Such decisions are not influenced by the journal owner, publisher, institutional affiliations, commercial interests, or other external pressures.

The journal owner and managing institution support the journal's sustainability and development while respecting the editorial team's authority in making publication decisions.

Transparency and Accountability

Balance : Jurnal Akuntansi dan Bisnis is committed to transparent, accountable, and ethical journal management. Information concerning journal ownership, publishing responsibilities, editorial governance, and relevant institutional affiliations is made publicly available through the journal website.

The journal periodically reviews its management practices to ensure consistency with its editorial policies, publication ethics standards, and relevant best practices in scholarly publishing.