Editorial Policies

Focus and Scope

Jurnal Kajian Akuntansi is a journal which is published by the Research Department of the University of Swadaya Gunung Jati (Unswagati). Jurnal Kajian Akuntansi is published in print and online (Open Journal System / OJS) in 2017. Jurnal Kajian Akuntansi publishes manuscript articles twice a year (June and December). There are 16 articles each volume. The topics are Financial Accounting, Sharia Accounting, Finance, Accounting Information System, Auditing, Behavioral Accounting, Management Accounting, Taxation, Corporate Governance, Education Accounting, Public Sector Accounting, Environmental Accounting and Ethics Accounting with reference to scientific research standards and procedures established by the editorial board for publication. Manuscript articles can come from researchers, academics, practitioners, lecturers, students and other accounting observers who are interested in research in the field of accounting

 

Section Policies

Artikel

Checked Open Submissions Checked Indexed Checked Peer Reviewed
 

Peer Review Process

The Journal operates a peer review process and promotes blind reviewing.

The acceptance or rejection of articles will be decided by the editorial boards based on the review results supplied by the reviewers.

There are no communications between authors and editors concerning the rejection decision.

Authors whose papers are rejected will be informed with the reasons of the rejection.

 

AIM

The purpose of the journal of the study of accounting to support the development and practice of accounting science through the dissemination of research results in the field.

The journal of the study of accounting provides scientific publications and research articles that include:

Financial Accounting, Sharia Accounting, Finance, Accounting Information System, Auditing, Behavioural Accounting, Management Accounting, Taxation, Corporate Governance, Education Accounting, Public Sector Accounting, Environtmental Accounting, dan Ethic Accounting

 

Malpractice Statement

Publication Ethics and Publication Malpractice Statement

(Based on Elsevier recommendations and COPE's Best Practice Guidelines for Journal Editors)

Ethical guidelines for journal publication

The publication of an article in the peer-reviewed journals published by Lembaga Penelitian Universitas Swadaya Gunung Jatiis process of permanent knowledge improvement. It is a direct reflection of the quality of the work of the authors and the institutions that support them. Peer-reviewed articles support and embody the scientific method. It is therefore important to agree upon standards of expected ethical behaviour for all parties involved in the act of publishing: the author, the journal editor, the peer reviewer, the publisher and the society of society-owned or sponsored journals.

Lembaga Penelitian Universitas Swadaya Gunung Jati takes their duties of guardianship over all stages of publishing extremely seriously and we recognise our ethical and other responsibilities.

We are committed to ensuring that advertising, reprint or other commercial revenue has no impact or influence on editorial decisions. In addition, Editorial Board will assist in communications with other journals and/or publishers where this is useful to editors.

Duties of authors

Reporting standards

Authors of reports 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 paper. 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. Review and professional publication articles should also be accurate and objective, and editorial 'opinion' works should be clearly identified as such.

Data access and retention

Authors may be asked to provide the raw data in connection with a paper for editorial review, and should in any event be prepared to retain such data for a reasonable time after publication.

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. Plagiarism takes many forms, from 'passing off' another's paper as the author's own paper, to copying or paraphrasing substantial parts of another's paper (without attribution), to claiming results from research conducted by others. Plagiarism in all its forms constitutes unethical publishing behavior and is unacceptable.

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. Submitting the same manuscript to more than one journal concurrently constitutes unethical publishing behavior and is unacceptable. In general, an author should not submit for consideration in another journal a previously published paper.

Acknowledgement of sources

Proper acknowledgment of the work of others must always be given. Authors should cite publications that have been influential in determining the nature of the reported work. Information obtained privately, as in conversation, correspondence, or discussion with third parties, must not be used or reported without explicit, written permission from the source. Information obtained in the course of confidential services, such as refereeing manuscripts or grant applications, must not be used without the explicit written permission of the author of the work involved in these services.

Authorship of the paper

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 co-authors. Where there are others who have participated in certain substantive aspects of the research project, they should be acknowledged or listed as contributors. The corresponding author should ensure 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 author must clearly identify these in the manuscript. If the work involves the use of animal or human subjects, the author should ensure that the manuscript contains a statement that all procedures were performed in compliance with relevant laws and institutional guidelines and that the appropriate institutional committee(s) has approved them. Authors should include a statement in the manuscript that informed consent was obtained for experimentation with human subjects. The privacy rights of human subjects must always be observed.

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 interpretation of their manuscript. All sources of financial support for the project should be disclosed. Examples of potential conflicts of interest which should be disclosed include employment, consultancies, stock ownership, honoraria, paid expert testimony, patent applications/registrations, and grants or other funding. Potential conflicts of interest should be disclosed at the earliest stage possible.

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 editor or publisher and cooperate with the editor to retract or correct the paper. If the editor or the publisher learns from a third party that a published work contains a significant error, it is the obligation of the author to promptly retract or correct the paper or provide evidence to the editor of the correctness of the original paper.

Duties of editors

Publication decisions

The editor of a peer-reviewed journal is responsible for deciding which of the articles submitted to the journal should be published, often working in conjunction with the relevant society (for society-owned or sponsored journals). The validation of the work in question and its importance to researchers and readers must always drive such decisions. The editor 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 may confer with other editors or reviewers (or society officers) in making this decision.

Fair play

An editor should evaluate manuscripts 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 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 express written consent of the author. Privileged information or ideas obtained through peer review must be kept confidential and not used for personal advantage. Editors should recuse themselves (i.e. should ask a co-editor, associate editor or other member of the editorial board instead to review and consider) from considering manuscripts in which they have conflicts of interest resulting from competitive, collaborative, or other relationships or connections with any of the authors, companies, or (possibly) institutions connected to the papers. Editors should require all contributors to disclose relevant competing interests and publish corrections if competing interest

 

Author(s)’ Publication Ethics

AUTHOR(S)’ PUBLICATION ETHICS

 JURNAL KAJIAN AKUNTANSI

p-ISSN: 2579-9975, e-ISSN: 2579-9991

 

The undersigned

1)      Name:______________________________________

Affiliation: ________________________________________

2)      Name: __________________________________________________

Affiliation: ________________________________________

3)      Name:______________________________________

Affiliation: ______________________________________________

4)  Name: ______________________________________

Affiliation: _________________________________________

 

hereby declare that I/we:

1) accept and comply with Jurnal Kajian Akuntansi publication ethics and publication malpractice statement.

2) the manuscript entitled:

______________________________________________________________________________________________________________________________________________________________________________________________________

I/we sent to Jurnal Kajian Akuntansi for its .................... edition is my/our original work which is free from plagiarism and has not been published before either in printed or online and is not being sent to/reviewed by other publishers.

3) agree with the final version of the manuscript sent by Jurnal Kajian Akuntansi  editors as the final proof.

Signed: ________________________________________ Date ______________

Signed: ________________________________________ Date ______________

Signed: ________________________________________ Date ______________

Signed: ________________________________________ Date ______________

 

 

Plagiarism Screening

Before going to review process, all manuscripts will be checked that they are free from plagiarism practice using "Plagiarism Checker X" software. If there an indication of plagiarism, the manuscript will instantly be rejected

 

Copyright Transfer Agreement

Authors who publish their articles in Jurnal Kajian Akuntansi agree to the following terms:

(1) Authors grants the copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment 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 acknowledgment of its initial publication in this journal.

(3) The author is permitted and encouraged to post his/her 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 the published work (See The Effect of Open Access).

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

Download Copyright Transfer Agreement 

 

Indexing and Abstracting

Jurnal Kajian Akuntansi has been indexed by Google Scholar

 

ISSN

Print ISSN: 2579-9975

Online ISSN: 2579-9991

 

Fees

Jurnal Kajian Akuntansi does not charge any processing or publishing fees for every article published.

This journal charges the following author fees.

Article Submission FREE: 0.00 (IDR)

Fast-Track Review FREE: 0.00 (IDR)

Article Publication FREE: 0.00 (IDR)

 

OPEN ACCESS POLICY

This journal is open access journal which means that all content is freely available without charge to users or / institution. The content in this article are allowed to read, download, copy, distribute, print, search, or link to full text articles in this journal without asking prior permission from the publisher or author. This journal based on Creative Commons Attribution-Sharealike 4.0 and it can establish a balance in the traditional settings that exist under copyright law. This license provide everyone, from individual creators to large companies and institutions, the standard simple way to grant copyright permission to their creative creations