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.

 

Focus and Scope

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

 

Publication Ethics

Mechatronics, Electrical Power, and Vehicular Technology (hence MEV) is a journal aims to be a leading peer-reviewed platform and an authoritative source of information. We publish original research papers, review articles and case studies focused on mechatronics, electrical power, and vehicular technology as well as related topics that has neither been published elsewhere in any language, nor is it under review for publication anywhere. This following statement clarifies ethical behavior of all parties involved in the act of publishing an article in this journal, including the author, the editor, the reviewer, and the publisher (Research Center for Electrical Power and Mechatronics - LIPI). This statement is based on COPE’s Best Practice Guidelines for Journal Editors.

 

Duties of Authors

  1. Reporting Standards: Authors should present an accurate account of the original research performed as well as an objective discussion of its significance. Researchers should present their results honestly and without fabrication, falsification or inappropriate data manipulation. A manuscript should contain sufficient detail and references to permit others to replicate the work. Fraudulent or knowingly inaccurate statements constitute unethical behavior and are unacceptable. Manuscripts should follow the submission guidelines of the journal.
  2. Originality and Plagiarism: Authors must ensure that they have written entirely original work. The manuscript should not be submitted concurrently to more than one publication unless the editors have agreed to co-publication. Relevant previous work and publications, both by other researchers and the authors’ own, should be properly acknowledged and referenced. The primary literature should be cited where possible. Original wording taken directly from publications by other researchers should appear in quotation marks with the appropriate citations.
  3. Multiple, Redundant, or Concurrent Publications: Author should not in general submit the same manuscript to more than one journal concurrently. It is also expected that the author will not publish redundant manuscripts or manuscripts describing same research in more than one journal. Submitting the same manuscript to more than one journal concurrently constitutes unethical publishing behavior and is unacceptable. Multiple publications arising from a single research project should be clearly identified as such and the primary publication should be referenced
  4. Acknowledgement of Sources: Authors should acknowledge all sources of data used in the research and cite publications that have been influential in determining the nature of the reported work. Proper acknowledgment of the work of others must always be given.
  5. Authorship of the Paper: The authorship of research publications should accurately reflect individuals’ contributions to the work and its reporting. Authorship should be limited to those who have made a significant contribution to conception, design, execution or interpretation of the reported study. Others who have made significant contribution must be listed as co-authors. In cases where major contributors are listed as authors while those who made less substantial, or purely technical, contributions to the research or to the publication are listed in an acknowledgement section. Authors also ensure that all the authors have seen and agreed to the submitted version of the manuscript and their inclusion of names as co-authors.
  6. Disclosure and Conflicts of Interest: All authors should clearly 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.
  7. Fundamental Errors in Published Works: If the author discovers a significant error or inaccuracy in the submitted manuscript, then the author should promptly notify the journal editor or publisher and cooperate with the editor to retract or correct the paper.
  8. Hazards and Human or Animal Subjects: The author should clearly identify in the manuscript if the work involves chemicals, procedures or equipment that have any unusual hazards inherent in their use.

 

Duties of Editor

  1. Publication Decisions: Based on the review report of the editorial board, the editor can accept, reject, or request modifications to the manuscript. The validation of the work in question and its importance to researchers and readers must always drive such decisions. The editors 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 editors may confer with other editors or reviewers in making this decision. Editors have to take responsibility for everything they publish and should have procedures and policies in place to ensure the quality of the material they publish and maintain the integrity of the published record.
  2. Review of Manuscripts: Editor must ensure that each manuscript is initially evaluated by the editor for originality. The editor should organize and use peer review fairly and wisely. Editors should explain their peer review processes in the information for authors and also indicate which parts of the journal are peer reviewed. Editor should use appropriate peer reviewers for papers that are considered for publication by selecting people with sufficient expertise and avoiding those with conflicts of interest.
  3. Fair Play: The editor must ensure that each manuscript received by the journal is reviewed for its intellectual content without regard to sex, gender, race, religion, citizenship, etc. of the authors. An important part of the responsibility to make fair and unbiased decisions is the upholding of the principle of editorial independence and integrity. Editors are in a powerful position by making decisions on publications, which makes it very important that this process is as fair and unbiased as possible.
  4. Confidentiality: The editor must ensure that information regarding manuscripts submitted by the authors is kept confidential. Editors should critically assess any potential breaches of data protection and patient confidentiality. This includes requiring properly informed consent for the actual research presented, consent for publication where applicable.
  5. Disclosure and Conflicts of Interest: The editor of the Journal will not use unpublished materials disclosed in a submitted manuscript for his own research without written consent of the author. Editors should not be involved in decisions about papers in which they have a conflict of interest

 

Duties of Reviewers

  1. Confidentiality: Information regarding manuscripts submitted by authors should be kept confidential and be treated as privileged information. They must not be shown to or discussed with others except as authorized by the editor.
  2. Acknowledgement of Sources: Reviewers must ensure that authors have acknowledged all sources of data used in the research. 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. The reviewers should notify the journal immediately if they come across any irregularities, have concerns about ethical aspects of the work, are aware of substantial similarity between the manuscript and a concurrent submission to another journal or a published article, or suspect that misconduct may have occurred during either the research or the writing and submission of the manuscript; reviewers should, however, keep their concerns confidential and not personally investigate further unless the journal asks for further information or advice.
  3. Standards of Objectivity: Review of submitted manuscripts must be done objectively and the reviewers should express their views clearly with supporting arguments. The reviewers should follow journals’ instructions on the specific feedback that is required of them and, unless there are good reasons not to. The reviewers should be constructive in their reviews and provide feedback that will help the authors to improve their manuscript. The reviewer should make clear which suggested additional investigations are essential to support claims made in the manuscript under consideration and which will just strengthen or extend the work
  4. 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 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 papers. In the case of double-blind review, if they suspect the identity of the author(s) notify the journal if this knowledge raises any potential conflict of interest.
  5. Promptness: The reviewers should respond in a reasonable time-frame. The reviewers only agree to review a manuscript if they are fairly confident they can return a review within the proposed or mutually agreed time-frame, informing the journal promptly if they require an extension. In the event that a reviewer feels it is not possible for him/her to complete review of manuscript within stipulated time then this information must be communicated to the editor, so that the manuscript could be sent to another reviewer.

 

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