Focus and Scope

Jurnal Akuntansi dimaksudkan sebagai media penyebaran hasil penelitian dan pertukaran karya ilmiah Indonesia baik International di kalangan akademisi, praktisi, regulator, dan masyarakat. Penelitian bidang Akuntansi dan Keuangan Indonesia mencakup berbagai pendekatan penelitian, yaitu metode kuantitatif, kualitatif dan campuran. Jurnal Akuntansi diterbitkan dua kali dalam setahun, yaitu setiap bulan April dan November:.

Jurnal AKUNTANSI menerima artikel ilmiah dengan area penelitian pada:

• Akuntansi Keuangan
• Akuntansi Sektor Publik
• Manajemen akunting
• Akuntansi Islam dan Manajemen Keuangan
• Audit
• Tata kelola perusahaan
• Etika dan Profesionalisme
• Keuangan perusahaan
• Perpajakan
• Teori Investasi dan Pasar Modal
• Akuntansi Perbankan dan Asuransi
• Sistem Informasi Akuntansi
• Pelaporan keberlanjutan (Sustainability Reporting)

Penentuan artikel yang diterbitkan dalam Penelitian Akuntansi dan Keuangan Indonesia melalui proses blind-review oleh editor dan pengulas untuk mempertimbangkan relevansi dan kontribusi artikel untuk pengembangan profesi dan praktik akuntansi serta pemenuhan persyaratan dasar publikasi jurnal. Editor dan pengulas selanjutnya memberikan umpan balik yang konstruktif dan hasil evaluasi kepada penulis artikel.

Artikel yang dikirimkan asli, belum pernah dipublikasikan di manapun dalam bahasa apapun, dan tidak sedang dalam proses pengajuan ke penerbit lain.

Section Policies

Articles

Open Submissions

Indexed

Peer Reviewed

Peer Review Process

Any accepted manuscript will be reviewed by at least two reviewers, plus editorial comments. The author is required to revised the manuscript according to reviewer and editor comments. Editor team will process it for later publication. 

Artikel Akuntansi dimasukan melalui proses elektronik (OJS), sehingga setiap penulis wajib mendaftarkan diri dan memasukan naskahnya melalui OJS (Registrasi).

Setiap naskah yang masuk akan dilakukan peer review (blind review) oleh 2 (dua) reviewer. Peer review dilakukan secara online oleh reviewer dan hasilnya akan disampaikan kepada penulis melalui email.

Hasil review dapat berupa penerimaan, revisi, dan penolakan naskah. Maksimum waktu review adalah 1 (satu) bulan setelah penerimaan naskah.

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.

Archiving

This journal utilizes the LOCKSS system to create a distributed archiving system among participating libraries and permits those libraries to create permanent archives of the journal for purposes of preservation and restoration. More...

Publication Ethics and Publication Malpractice Statement

These guidelines are fully consistent with the COPE Principles of Transparency and Best Practice Guidelines and the COPE Code of Conduct. More details can be found here: https://publicationethics.org

We encourage the best standards of publication ethics and take all possible measures against publication malpractices. STIE Muhammadiyah Jakarta as a publisher, takes its duties of guardianship over all stages of publishing extremely seriously and we recognize our ethical and other responsibilities.

DUTIES OF THE EDITORS-IN-CHIEF

Fair play

Submitted manuscripts are evaluated for their intellectual content without regard to race, gender, sexual orientation, religious belief, ethnic origin, citizenship, or political philosophy of the authors.

Confidentiality

The Editor-in-Chief and any editorial staff must not disclose any information about a submitted manuscript to anyone other than the corresponding author, reviewers, potential reviewers, other editorial advisers, and the publisher, as appropriate. Disclosure and conflicts of interest Unpublished materials disclosed in a submitted manuscript must not be used in an Editor's own research without the explicit written consent of the author(s).

Publication decisions

The handling Editor-in-Chief of the journal is responsible for deciding which of the submitted articles should be published. The Editor-in-Chief may be guided by the policies of the journal's Editorial Board and constrained by such legal requirements as shall then be in force regarding libel, copyright infringement and plagiarism. The Editor-in-Chief may confer with other editors or reviewers in making this decision.

DUTIES OF PEER REVIEWERS 

Contribution to editorial decisions

Peer review assists the Editor-in-Chief in making editorial decisions and, through the editorial communication with the author, may also assist the author in improving the manuscript.

Promptness

Any invited referee who feels unqualified to review the research reported in a manuscript or knows that its timely review will be impossible should immediately notify the Editor-in-Chief so that alternative reviewers can be contacted.

Confidentiality

Any manuscripts received for review must be treated as confidential documents. They must not be shown to or discussed with others except if authorized by the Editor-in-Chief.

Standards of objectivity

Reviews should be conducted objectively. Personal criticism of the author is inacceptable. Referees should express their views clearly with appropriate supporting arguments.

Acknowledgement of sources

Reviewers should identify relevant published work that has not been cited by the authors. Any statement that an observation, derivation, or argument had been previously reported should be accompanied by the relevant citation. A reviewer should also call to the Editor's attention any substantial similarity or overlap between the manuscript under consideration and any other published data of which they have personal knowledge.

Disclosure and conflict of interest

Privileged information or ideas obtained through peer review must be kept confidential and not used for personal advantage. Reviewers should not consider evaluating manuscripts in which they have conflicts of interest resulting from competitive, collaborative, or other relationships or connections with any of the authors, companies, or institutions connected to the submission.

DUTIES OF AUTHORS

Reporting standards

Authors reporting results of original research should present an accurate account of the work performed as well as an objective discussion of its significance. Underlying data should be represented accurately in the manuscript. A paper should contain sufficient detail and references to permit others to replicate the work. Fraudulent or knowingly inaccurate statements constitute unethical behavior and are unacceptable.

Originality and Plagiarism

The authors should ensure that they have written entirely original works, and if the authors have used the work and/or words of others that this has been appropriately cited or quoted.

Multiple, redundant or concurrent publication

An author should not in general publish manuscripts describing essentially the same research in more than one journal or primary publication. Parallel submission of the same manuscript to more than one journal constitutes unethical publishing behavior and is unacceptable.

Acknowledgement of sources

Proper acknowledgment of the work of others must always be given. Authors should also cite publications that have been influential in determining the nature of the reported work.

Authorship of a manuscript

Authorship should be limited to those who have made a significant contribution to the conception, design, execution, or interpretation of the reported study. All those who have made significant contributions should be listed as coauthors. Where there are others who have participated in certain substantive aspects of the research project, they should be named in an Acknowledgement section. The corresponding author should ensure that all appropriate co-authors (according to the above definition) and no inappropriate co-authors are included in the author list of the manuscript, and that all co-authors have seen and approved the final version of the paper and have agreed to its submission for publication.

Hazards and human or animal subjects

If the work involves chemicals, procedures or equipment that have any unusual hazards inherent in their use, the authors must clearly identify these in the manuscript.

Disclosure and conflicts of interest

All authors should disclose in their manuscript any financial or other substantive conflict of interest that might be construed to influence the results or their interpretation in the manuscript. All sources of financial support for the project should be disclosed.

Fundamental errors in published works

When an author discovers a significant error or inaccuracy in his/her own published work, it is the author’s obligation to promptly notify the journal’s Editor-in-Chief or publisher and cooperate with them to either retract the paper or to publish an appropriate erratum.

PUBLISHER'S CONFIRMATION

In cases of alleged or proven scientific misconduct, fraudulent publication or plagiarism the publisher, in close collaboration with the Editors-in-Chief, will take all appropriate measures to clarify the situation and to amend the article in question. This includes the prompt publication of an erratum or, in the most severe cases, the complete retraction of the affected work.   The Publisher and the Journal do not discriminate on the basis of age, color, religion, creed, disability, marital status, veteran status, national origin, race, gender, genetic predisposition or carrier status, or sexual orientation in its publishing programs, services and activities.

Article processing charges (APCs)

JURNAL AKUNTANSI  does not charge for Article submission charges.

Publication Fees

Biaya Publikasi Artikel di Jurnal Akuntansi:

 Rp 300,000,-

Biaya Cetak (jika menghendaki): Rp 100,000,- / eksemplar buku

Adapun Biaya Publikasi Artikel mencakup:

1.Biaya review artikel oleh Reviewer Jurnal

2. Biaya pemrosesan artikel secara online

3. Biaya edit layout artikel

4. Biaya pengecekan plagiarisme artikel 1 (satu) kali

5. Biaya pendaftaran DOI 

Copyright Notice

This work is licensed under a Creative Commons Attribution 4.0 International License

Authors who publish with this journal agree to the following terms:

1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Penulis.
3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (Refer to The Effect of Open Access).

ABSTRACT & INDEXING