About the Journal

People

Submissions

Editorial Policies

 

Aims and Scope

AFRE (Accounting and Financial Review) particularly welcomes manuscripts addressing contemporary issues in accounting and finance, including but not limited to:

  • Financial accounting and reporting
  • Management accounting and control systems
  • Auditing and assurance
  • Taxation
  • Corporate finance and financial management
  • Corporate governance and ownership structure
  • Capital markets and market-based accounting research
  • Sustainability accounting and ESG performance
  • FinTech, digital finance, and emerging financial technologies
  • Risk management and financial resilience
  • Behavioral accounting and behavioral finance

AFRE publishes original research articles, systematic literature reviews, and theoretically grounded conceptual papers employing quantitative, qualitative, or mixed-method approaches. Interdisciplinary research and studies with international relevance are strongly encouraged.

Accreditation

AFRE (Accounting and Financial Review) has been accredited at the SINTA 2 level based on the Decree of the Directorate General of Higher Education, Research, and Technology, Ministry of Education, Culture, Research, and Technology of the Republic of Indonesia No. 225/E/KPT/2022, valid until Volume 9 No. 2 (2026).

ISSN Number

AFRE (Accounting and Financial Review), with registered number:

 

Publication Frequency

AFRE (Accounting and Financial Review) is published three times a year in 3 Issues every year March, July, and November.

 

Privacy Statement

The names and email addresses entered in this journal site will be used exclusively for the stated purposes of this journal and will not be made available for any other purpose or to any other party.

 

Open Access Policy

AFRE (Accounting and Financial Review), is loyal to open access for academic work. All the original articles and review papers published in this journal are free to access immediately from the date of publication. We don’t charge any fees for any reader to download articles. AFRE (Accounting and Financial Review) 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.

 

Plagiarism Policy

In this publication, AFRE (Accounting and Financial Review) strongly opposes plagiarism because of its own abilities. AFRE (Accounting and Financial Review) is committed to blocking plagiarism, including self-plagiarism.

The author must ensure that the author has written the original work fully if the author has used the work and/or words of others who have been quoted correctly, and if found indications of plagiarism (above 25%) in the text, then AFRE (Accounting and Financial Review) automatically has the right to reject the manuscript. AFRE (Accounting and Financial Review) strongly recommends, too, an important part of the manuscript before it is published. The author also appreciates writing in AFRE (Accounting and Financial Review) about publications, duplicates, or excessive fraud.

Before the author submits the manuscript to AFRE (Accounting and Financial Review) at least to examine the use of plagiarism. When submitting articles published for authenticity checks, AFRE (Accounting and Financial Review) recommends the use of Turnitin, a Scanner from Turnitin. Before using Turnitin Plagiarism for the first time, we strongly recommend that the writer read the instructions for using this plagiarism detector. The plagiarism detection system for AFRE (Accounting and Financial Review) uses and is affiliated with Turnitin.

Please note that the AFRE (Accounting and Financial Review) is affiliated with Turnitin.

The article has not been published in other media and does not contain plagiarism. Preferably the author must use reference management software, for example, Mendeley. Bibliography and reference system for AFRE (Accounting and Financial Review) using Mendeley.

 

Copyright Notice

AFRE (Accounting and Financial Review) is licensed under Creative Commons Attribution-ShareAlike 4.0 International License CCBYSA

Authors who publish in AFRE (Accounting and Financial Review) agree to the following terms:

  • The copyright of the published articles is transferred to the journal as the publisher of the manuscripts. Therefore, the author confirms that the copyright has been managed by the journal. Authors must agree to the copyright transfer agreement by checking the Copyright Notice column at the initial stage of the article submission.
  • The publisher of AFRE (Accounting and Financial Review) is the Postgraduate Program (Program Pascasarjana), Universitas Merdeka Malang.
  • The copyright follows the Creative Commons Attribution–ShareAlike License (CC BY-SA 4.0). This license allows others to Share (copy and redistribute the material in any medium or format) and Adapt (remix, transform, and build upon the material) for any purpose, even commercially, as long as appropriate credit is given and any derivative work is distributed under the same license.

 

Archiving

AFRE (Accounting and Financial Review) 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...

 

Peer Review Process

Every article submitted to the editor will be received first by the staff editor then selected the selection editor for the next stage. the next stage through the Initial Review process by the selection Editor. The selection editor will continue the article to the reviewer stage and sent it to the editorial board and the executive editor will follow the next selection of the Review Process stage. After that, the article of the review process will be sent to the selection editor to be received or returned to the author for revision. This process takes a month for a maximum time. In each manuscript, the editorial board and peer reviewers will be assessed from substantial and technical aspects.

All submitted manuscripts are read by editorial staff. the manuscript evaluated by the editor becomes incompatible with journal criteria rejected immediately without any external reviews. The manuscript evaluated to be a potential interest for our readers is sent to two reviewer desks. The editor then makes a decision based on reviewers' recommendations of several possibilities: rejected, revision required, or accepted. The editor has the right to decide which manuscripts submitted to the journal should be published.

Review Process:

  1. The author submits the script
  2. Editor's Evaluation (some manuscripts denied or returned before the review process)
  3. Double-blind peer review process
  4. Editor's Decision
  5. Confirm to an author

 

Publication Ethics

Our ethic statements are based on COPE’s Best Practice Guidelines for AFRE (Accounting and Financial Review).

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 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 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 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.
Acknowledgment 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 behavior and is unacceptable.
Acknowledgment 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 in 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 conflicts 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.

 

Competing Interest Guidelines

In the interests of transparency and to help readers form their own judgements of potential bias, AFRE (Accounting and Financial Review) require reviewers (in the process of peer review) and authors (in the Author Declaration) to declare any competing financial and/or non-financial interests in relation to the work described. The corresponding author is responsible for submitting a competing interests' statement on behalf of all authors of the paper.

What is Competing Interests?

For the purposes of this policy, competing interests are defined as financial and non-financial interests that could directly undermine, or be perceived to undermine the objectivity, integrity and value of a publication, through a potential influence on the judgements and actions of authors with regard to objective data presentation, analysis and interpretation.

Financial Competing Interests

Financial competing interests include (but are not limited to):

  1. Receiving reimbursements, fees, funding, or salary from an organization that may in any way gain or lose financially from the publication of the article, either now or in the future.
  2. Holding stocks or shares in an organization that may in any way gain or lose financially from the publication of the article, either now or in the future.
  3. Holding, or currently applying for, patents relating to the content of the manuscript.
  4. Receiving reimbursements, fees, funding, or salary from an organization that holds or has applied for patents relating to the content of the manuscript.

Non-financial Competing Interests

Non-financial competing interests include (but are not limited to) political, personal, religious, ideological, academic, and intellectual competing interests.

Example competing interest statements:

I/We have no known competing financial interests or personal relationships that could have appeared to influence the work reported in this paper.

 

Author Fees

This journal charges the following author fees.

Accounting and Financial Review (AFRE) charges an APC of IDR 2,500,000 or USD 150 per manuscript. There is no submission fee. The APC is payable once the manuscript passes the initial review and is approved to proceed to the next stage of the editorial process.

The APC covers editorial management, peer-review administration, layout and typesetting, DOI registration, online publication, and journal website maintenance. Translation/proofreading fees are not included.

Proofreading fees, calculated based on manuscript length, will be communicated after the manuscript is formally accepted. Translation costs, if required, are the author's responsibility

Payment of the APC does not guarantee publication or exempt authors from completing required revisions and complying with the journal's editorial requirements. AFRE reserves the right to reject or withdraw manuscripts involving publication ethics violations, academic misconduct, research integrity breaches, or failure to meet editorial requirements.

Important warning: beware of fraudulent activities using the name of AFRE

AFRE (Accounting and Financial Review) would like to inform all authors and related parties to be careful of fraudulent activities using the name of AFRE for personal purposes.

Please note that payments for the Article Processing Charge (APC) are only made through the official journal account below:

Bank: Bank Jatim
Account Number: 0042552119
Account Name: Dir Prog Pascasarjana Unmer

Please also note that a valid Letter of Acceptance (LoA) is only issued officially by the AFRE Editorial Team.

If you receive suspicious information or requests claiming to represent AFRE (Accounting and Financial Review), please contact the journal team immediately for verification.

 

Indexing

 

Journal History

AFRE (Accounting and Financial Review), is a publication of the Postgraduate Program Program University of Merdeka Malang.

  • AFRe publishes in July 2018. Publish July and December
  • AFRe is indexed in Google Scholar (in 2018)
  • AFRe is indexed in Portal Garuda (in 2018)
  • AFRe is indexed in the Directory of Open Access Journals System (DOAJ) March 2020
  • AFRe is indexed in Index Copernicus International (ICI)
  • AFRe is indexed in the Science and Technology Index (SINTA) and ranked 3 on December 23, 2020 (No. 200/M/KPT/2020): Starting from Vol. 1 (1) July 2018
  • AFRe is indexed in the Science and Technology Index (SINTA) and ranked 2 on December 7, 2022 (No. 225/E/KPT/2022): Starting from Vol. 5 (1) March 2022 to Vol. 9 (2) 2026