Since the first issued, JAI is publishing scientific printed (book) articles consistently. Previously, JAI publishes the new editions every February and August. Since 2018, JAI has published both printed (book) and electronic (PDF) versions.

JAI receives rigorous articles that have not been offered for publication elsewhere. JAI focuses on the issue related to accounting and finance that are relevant for the development of theory and practices in Indonesia and southeast Asia especially and also in the world. Therefore, JAI accepts articles from Indonesia authors and other countries.