Editorial Policies

Focus and Scope

Jurnal Akuntansi dan Auditing welcomes original manuscripts on all aspects of accounting and auditing research including, but not limited to the following fields:

  • Financial Accounting
  • Performance measurement and managerial accounting
  • Auditing
  • Taxation
  • Accounting Information Systems
  • Accounting for public services
  • Strategic Management Accounting
  • Transfer pricing
  • International Accounting
  • Intellectual capital
  • Behavioral accounting
  • Forensic accounting and audit
  • Accounting educations

 

Section Policies

Articles

Checked Open Submissions Checked Indexed Checked Peer Reviewed

Research Articles

Checked Open Submissions Checked Indexed Checked Peer Reviewed
 

Peer Review Process / Policy

Every manuscript submitted to Jurnal Akuntansi dan Auditing is anonymously reviewed by two referees/reviewers (i.e. blind review process). The manuscript will be made anonym for the reviewers, and so are the reviewers for the author/s. The final decision is made by the editorial board based on the review results.

We strongly condemn any academic ethical misconduct. Plagiarism is strictly prohibited in Jurnal Akuntansi dan Auditing. JAA uses turnitin and/or ithenticate in order to prevent any ethical misconduct. However, plagiarism and any other ethical misconduct is still the main responsibility of the authors. 

 

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...

 

Editorial Policies

EDITORIAL POLICIES

 

Peer review process

Every manuscript submitted to Jurnal Akuntansi dan Auditing is anonymously reviewed by two referees/reviewers (i.e. blind review process). The manuscript will be made anonym for the reviewers, and so are the reviewers for the author/s. The final decision is made by the editorial board based on the review results.

We strongly condemn any academic ethical misconduct. Plagiarism is strictly prohibited in Jurnal Akuntansi dan Auditing. JAA uses turnitin and/or ithenticate in order to prevent any ethical misconduct. However, plagiarism and any other ethical misconduct is still the main responsibility of the authors. 

 

Publication Frequency

Jurnal Akuntansi dan Auditing publishes the manuscripts every semester in June and November.

Publication Ethics

Jurnal Akuntansi dan Auditing objective is to contribute to the spread of scientific accounting and its related disciplines knowledge worldwide by supporting authors in the publication of their research. In this regards, Jurnal Akuntansi dan Auditing is impartial and neutral without discrimination (whether religious, political, gender-based, ethnic or geographical). We adheres the Committee of on Publication Ethics (COPE) standards on publication ethics. Submission of an article implies that the author(s) has (have) ensured that:

1.     the work described has not been published previously except in the form of an abstract or as part of a published lecture or academic thesis

2.     it is not under consideration for publication elsewhere

3.     its submission and publication in the journal is known and approved by all Authors

  1. The work is the Author’s own and there are no falsification or fabrication of data, plagiarism including duplicate publication of the authors’ own work without proper citation and misappropriation of .

 

Main responsibilities of editors, reviewers, and authors are summarized below. 

General duties and responsibilities of Editors

  • Act in a neutral and objective way without discrimination (whether religious, political, gender-based,  ethnic or geographical).
  • Strive to meet the needs of readers and authors.
  • Guarantee the quality of the material published and constantly improve the journal.
  • Editors have responsibility to reject/accept an article and should have no conflict of interest with respect to articles they reject/accept.
  • Maintain the integrity of the academic record.
  • Prevent business needs compromising intellectual standards.
  • Always be willing to publish corrections, clarifications, retractions and apologies when needed.

 

General duties and responsibilities of Reviewers

  • Contribute to the decision-making process, and assist in improving the quality of the published papers by reviewing the manuscript objectively and accurately, in a timely manner.
  • Not allow their reviews to be influenced by the origins of a manuscript, by the nationality, religious or political beliefs, gender or other characteristics of the authors, or by commercial considerations.
  • Maintain the confidentiality of any information supplied by the editor or author. Not retain or copy the manuscript. Not reveal any details of a manuscript or its review, during or after the peer-review process, beyond those that are released by the journal. Not use information obtained during the peer-review process for their own or any other person’s or organisation’s advantage, or to disadvantage or discredit others.
  • Reviewers should have no conflict of interest with respect to the research, the authors and/or the research funders.
  • Alert the editor to any published or submitted content that is substantially similar to that under review.
  • Be objective and constructive in their reviews, refraining from being hostile or inflammatory and from making libellous or derogatory personal comments.
  • Acknowledge that peer review is largely a mutual effort and undertake to carry out their fair share of reviewing when required.
  • Recognise that impersonation of another individual during the review process is considered serious misconduct.

 

General duties and responsibilities of Authors

  • Authors implicitly agree to their papers being peer-reviewed.
  • Confirm that the paper submitted is original. No plagiarism is allowed, no fraudulent data should be published. Acknowledge and cite content reproduced from other sources. Obtain permission to reproduce any content from other sources.
  • Assert that the paper has not yet been totally or partially published, is not currently under evaluation elsewhere, and, if accepted, will not be published elsewhere either wholly or in part (except in case of specific agreements). Splitting the data concerning one study in more than one publication may be acceptable if authors justify their choice with good reasons both in the cover letter and in the manuscript. Authors should state what new scientific contribution is contained in their manuscript compared to any previously published article derived from the same study. Relevant previously published articles should be included in the cover letter of the submitted article.
  • Maintain accurate records of data associated with their submitted manuscript. If necessary the publisher may request a copy of such material.
  • Disclose possible conflicts of interest including financial agreements 
  • All authors included in the authors’ byline should have contributed significantly to the research. To this end authors are requested to specify their contribution in the authors’ statement.
  • Notify the journal editor or publisher promptly if a significant error in their publication is identified. Cooperate with the editor and publisher to publish an erratum, addendum, corrigendum notice, or to retract the paper, where this is deemed necessary.