About the Journal

Focus and Scope


  • Accounting: Focuses on issues of financial accounting, managerial accounting, public sector accounting, taxation, and accounting information systems.
  •  Audit: Focuses on issues of audit standards, audit ethics, the role of audit, corporate governance, and internal and external audit.
  • Business: Focuses on strategic and operational aspects of business, which include marketing, human resources, business strategy, and entrepreneurship.
  • Business Administration: Focuses on issues of business administration, leadership, organization and strategic design of organizational behavior.
  • Business and Economic Analysis: Focus on qualitative and quantitative analysis methods in economics and business.


  •  Innovation in Accounting and Auditing Practices: Exploration of current practices and innovations in accounting and auditing, along with their impact on transparency and accountability in business and government
  • Business Strategy and Organizational Performance: Analysis of business strategy and the influence of organizational performance, efficiency and sustainability.
  • Ethics and Corporate Social Responsibility: Analysis of business ethics, corporate social responsibility, and company policies
  • Economic Development and Public Policy: Analysis of the role of business and economic development, public policy and its impact on the business sector
  • Technology and Innovation in Business: Application of new technology and innovation to business practices, such as the digitization of big data, and artificial intelligence in economics and business.

Peer Review Process

Some policies in the review of Konsisten: Jurnal Ekonomi dan Bisnis:

Any submitted paper will be reviewed by reviewers.

  1. Review process employs Double-blind Review, that the reviewer does not know the identity of the author, and the author does not know the identity of the reviewer.
  2. In the review process, reviewers consider the correspondence of title, abstract, discussion (findings) and conclusions. In addition, reviewers also consider the novelty, scientific impact and references used in the paper.

The response of the reviewers will be the basis for the Editor to conclude:

  1. Accept Submission
  2. Revisions Required
  3. Resubmit for review
  4. Resubmit elsewhere
  5. Decline Submission

An article was rejected for publication due to various considerations, including:

  1. The article does not fit the scope of journal.
  2. The article does not follow the rules of writing scientific papers or author guidelines.
  3. The fundamental methodological errors.
  4. The author refuses to make suggestions of improvements provided by the reviewer without a logical basis.
  5. There are indications of plagiarism of more than 20%.

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.