Editorial Policies

Focus and Scope

Accounting Management, Behaviour Accounting, Auditing and Finance Management

 

 

Section Policies

Articles

Checked Open Submissions Checked Indexed Checked Peer Reviewed
 

Peer Review Process

No

Component

Evaluation Indicator of reviewer

1

Title

Effectiveness, Specification and clarity

2

Abstract (in English)

Complete and describe the essence  of article

3

Key words

Describing the essential concept of article

4

Introduction (background, Objective or scope, literature Review)

Up-to-date, originality, relevance of the Topic, compatibility of the important reason of the research objective

5

Method

Accuracy, Specification, and clarity

6

Result (Analysis and Synthetic)

Analysis acuteness

7

Discussion (Interpretation)

Up-to-date finding, relevance to the interrelated researches, and the scientific contribution effect of finding /idea to the development of science

8

Conclusion

Logical, valid, brief, and clear

9

Suggestion

For practical action, development of new theory, and next/advanced research

10

Bibliography

Degree of up-to-date and the reference of primary book sources.

Rules: min. 80% of the journals or the interrelated scientific researches, above 2007 (year); the number of book sources, min.10; min.80% in the  text/material of article writing

 

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...

 

Statistic Visitors

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Ethics Statement

Our ethic statements are based on COPE’s Best Practice Guidelines for Journal Editors.

Hasil gambar untuk committee on publication ethics logo

Publication decisions
The editor is responsible for deciding which of the articles submitted to the journal should be published.
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 in making this decision.

Fair play
An editor at any time 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.

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 assist 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 be treated as confidential documents. They must not be shown to or discussed with others except as authorized by the editor.

Standards of Objectivity
Reviews should be conducted 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 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 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.

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. Submitting the same manuscript to more than one journal concurrently constitutes unethical publishing behaviour 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 paper and have agreed to its submission for publication.

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.

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.

 

6 Citedness of Journal Articles in Scopus

Scopus

EXPORT DATE:21 Sep 2017

 

Karyawati, P.G., Angesty, K., Joshi, P.L.

A study of inverted U-shape relationship between firm size and corporate social responsibility - The case of Indonesia

(2017) International Journal of Accounting, Auditing and Performance Evaluation, 13 (3), pp. 308-323.

https://www.scopus.com/inward/record.uri?eid=2-s2.0-85025069074&doi=10.1504%2fIJAAPE.2017.085185&partnerID=40&md5=5475fdfdd851db19cb6ae4d3fe5140ee

 

Abd. Majid, M.S., Vakhira, Z.A., Kassim, S.

Do conventional and Islamic stock markets subject to different market anomalies? Empirical evidences from Indonesia and Malaysia

(2016) Journal of Applied Economic Sciences, 11 (5), .

https://www.scopus.com/inward/record.uri?eid=2-s2.0-84991730802&partnerID=40&md5=4e59038b1057e1a2306ab07c13b2f4fa

 

Yuliani, Rasyid, H.M.A.

Sustainability of market performance: Moderating effect of sustainable competitive advantage, ownership structure and financing decision – evidence privatized state-owned enterprises in Indonesia

(2016) Journal of Applied Economic Sciences, 11 (1), .

https://www.scopus.com/inward/record.uri?eid=2-s2.0-84964297310&partnerID=40&md5=35886f282dcf1e3250aaa3e317eeabb3

 

Subanidja, S., Rajasa, A., Suharto, E.

The contagion effect of global financial crisis and cluster of Indonesian export

(2016) International Journal of Applied Business and Economic Research, 14 (10), pp. 6897-6914.

https://www.scopus.com/inward/record.uri?eid=2-s2.0-84987810692&partnerID=40&md5=cf2911f8e213f8996ec9c66ae8928608

 

Emami, H., Tehrani, M.R.

Analytical study of pecking order theory of capital stucture: Evidence from Malaysia

(2016) Proceedings of the International Conference on Industrial Engineering and Operations Management, 8-10 March 2016, pp. 2864-2872.

https://www.scopus.com/inward/record.uri?eid=2-s2.0-85018767695&partnerID=40&md5=16af7a0f7ed153effe568c9c6fe62085

 

Muafi

Analyzing fit in CSR strategy research in state-owned enterprises: Indonesia context

(2016) Journal of Industrial Engineering and Management, 9 (1), pp. 179-206.

https://www.scopus.com/inward/record.uri?eid=2-s2.0-85006013033&doi=10.3926%2fjiem.1729&partnerID=40&md5=684833ca72a34d76bba2cdd3ec3fd986

 

Screening for Plagiarism

Originality and Plagiarism

In publishing, Journal of ACCOUNTING AND FINANCIAL REVIEW strongly against any case of plagiarism on its own merits. Journal of ACCOUNTING AND FINANCIAL REVIEW commits to deterring plagiarism, including self-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. Papers found with such problems are automatically rejected and authors are so advised. Also, significant parts of the work have not been published. The author also respects entirely Author Guideline of Journal of ACCOUNTING AND FINANCIAL REVIEW regarding the redundant, duplicate or fraudulent publication.

Before the author submits the manuscript to Journal of ACCOUNTING AND FINANCIAL REVIEW please at least to check first for using plagiarism checker. When submitting a published article for an originality check, Journal of ACCOUNTING AND FINANCIAL REVIEW recommends using Plagiarism Checker X, Scanner from https://plagiarismcheckerx.com. Before using Plagiarism Checker X for the first time, we highly recommend that the author reads the instruction to use this plagiarism detector.

*Please notice that Journal of ACCOUNTING AND FINANCIAL REVIEW does not affiliate with Plagiarism Checker X.*


The Article has not been published in other media and does not contain elements of plagiarism. We recommend that the authors should use reference management software, for the example Mendeley or Zotero. The writing format systems of a bibliography and references for Journal of ACCOUNTING AND FINANCIAL REVIEW are using Grammarly.



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