Editorial Policies

Focus and Scope

Financial: Jurnal Akuntansi is a journal that publishes accounting research articles on current issues and trends using an interdisciplinary perspective, especially in modern accounting studies and related teaching resources.

The scope of Financial: Jurnal AKuntansi:

  • Financial Accounting
  • Behavioral Accounting
  • Sector Public Accounting
  • Management Accounting
  • Auditing
  • Corporate Social Responsibility
  • Accounting for Banking and Insurance
  • Accounting Information System

 

Section Policies

Articles

Checked Open Submissions Checked Indexed Checked Peer Reviewed
 

Peer Review Process

Some policies in the review of Financial: Jurnal Akuntansi :

  1. Reviewers will review any submitted paper.
  2. Review process employs a double-blind review, which means that both the reviewer and author identities are concealed from the reviewers, and vice versa.
  3. In the review process, reviewers consider the correspondence of title, abstract, discussion (findings) and conclusions. Beside, reviewers also examine the novelty, scientific impact, and references used in the paper.

 

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.

 

Publication Ethics

Financial: Jurnal Akuntansi (p-ISSN 2502-4574; e-ISSN 2686-2581) is a peer-reviewed journal published Department of Accounting, Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar. This statement clarifies the ethical behavior of all parties involved in the act of posting an article in this journal, including the author, the chief editor, the editorial board, the peer-reviewed, and the publisher. This statement based on COPE’s Best Practice Guidelines for Journal Editors.

Ethical Guideline for Journal Publication

The publication of an article in a peer-reviewed Financial: Jurnal Akuntansi is an essential building block in the development of a coherent and respected network of knowledge. 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 essential to agree upon standards of expected ethical behavior for all parties involved in the act of publishing: the author, the journal editor, the peer reviewer, the publisher, and the society.

Department of Accounting, Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar as publisher of Financial: Jurnal Akuntansi takes its duties of guardianship over all stages of publishing exceptionally seriously, and we recognize our ethical and other responsibilities. We are committed to ensuring that advertising, reprint or additional commercial revenue has no impact or influence on editorial decisions. Besides, the Department of Accounting, Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar, and the Editorial Board will assist in communications with other journals and publishers where this is useful and necessary.

Publication Decisions

The editor of the Financial: Jurnal Akuntansi is responsible for deciding which of the articles submitted to the journal should publish. 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.

Fair Play

An editor at any time evaluates 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 use in an editor's research without the express written consent of the author.

Duties of Reviewers

Contribution to Editorial Decisions

Peer review assists the editor in making editorial decisions and through the editorial communications with the author may also help the author in improving the paper.

Promptness

Any selected referee who feels unqualified to review the research reported in a manuscript or knows that its prompt review will be impossible should notify the editor and excuse himself from the review process.

Confidentiality

Any manuscripts received for review must treat as confidential documents. They must not be shown to or discussed with others except as authorized by the editor.

Standards of Objectivity

Reviews should conduct objectively. Personal criticism of the author is inappropriate. Referees should express their views clearly with 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 reported should accompany by the appropriate 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 paper 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 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.

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.

Data Access and Retention

Authors are asked to provide the raw data in connection with a paper for editorial review, and should be prepared to provide public access to such data (consistent with the ALPSP-STM Statement on Data and Databases), if practicable, 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 actions and if the authors have used the works, or words of others that this has 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. Submitting the same paper concurrently 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 cite publications that have been influential in determining the nature of the reported work.

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 appropriate co-authors and no inappropriate co-authors are included on the paper and that all co-authors have seen and approved the final version of the article and have agreed to its submission for publication.

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.

 

Review Guidelines

Panduan Proses Review bagi Penulis di Financial: Jurnal Akuntansi


Penulis berikutnya diharuskan untuk menanggapi hasil penelaahan dari Reviewer yang sudah dikirimkan dan diputuskan oleh Editor. Keputusan Editor biasanya merupakan hasil dari rekomendasi Reviewer. Dalam OJS, keputusan yang akan diterima oleh Penulis adalah sebagai berikut :

Accept Submission, artinya Reviewer merekomendasikan naskah layak diterima tanpa ada perbaikan.

Revision Required, artinya Reviewer merekomendasikan naskah butuh perbaikan minor tanpa harus mereview ulang.

Resubmit for Review, artinya Reviewer merekomendasikan naskah butuh untukdireview kembali oleh Reviewer. Hal ini disebabkan terlalu banyak revisi yang dibutuhkan.

Decline Submission, artinya Reviewer merekomendasikan naskah ditolak. Biasanya terkait dengan kualitas naskah.

Panduan lengkap Review Guidelines dapat diunduh REVIEW GUIDELINES

 

References Management

In writing Citation and Bibliography, Financial: Jurnal Akuntansi uses the Mendeley Reference Management Software.

 

Screening Plagiarism

Every submitted paper will go through plagiarism screening by Turnitin.

 

Publication Frequency

Financial: Jurnal Akuntansi is a journal published online biannually in June and December.

 

Author Fees

This journal charges the following author fees.

Article Submission: 0 (IDR)
Authors are required to pay an Article Submission Fee as part of the submission process to contribute to review costs.

Article Publication: 400.000 (IDR)
If this paper is accepted for publication, you will be asked to pay an Article Publication Fee to cover publications costs.

If you do not have funds to pay such fees, you will have an opportunity to waive each fee. We do not want fees to prevent the publication of worthy work.