About the Journal

People

Submissions

Editorial Policies

 

Journal Summary

AFRE (Accounting and Financial Review) is a publication of the Graduate School Program, University of Merdeka Malang. The journal is an article published continuously which is intended not only as a place to share ideas, study, and analysis but also as an information channel to improve and develop accounting and finance science. This publication consists of scientific writings in the form of research findings, analysis, application theory, conceptual ideas, new book reviews, bibliography, and practical writing from experts, academics, and practitioners. The published writings have been in the process of editing needed by the publisher without changing the substance of the original script. The writing in each publication is the personal responsibility of the author and it does not reflect the publisher’s idea.

Accreditation

AFRE (Accounting and Financial Review) has been Accredited Rank 2 (Peringkat 2) as a scientific journal under the Ministry of Research, Technology, and Higher Education of the Republic of Indonesia.

ISSN Number

AFRE (Accounting and Financial Review), with registered number ISSN 2598-7771 (print) | ISSN 2598-7763 (online) | DOI Prefix 10.26905 by Crossref |

 

Focus and Scope

AFRE (Accounting and Financial Review) publishes high quality research papers covering a wide range of accounting and finance topics, offering a global perspective on issues including:

  • Accounting Management, Behaviour Accounting, Auditing and Finance Management
  • The role of accounting internal and external communications on capital market valuation
  • Microstructure
  • Asset pricing
  • Corporate financial decision making
  • Users' and preparers' behaviour and public policy

Recognising and supporting the multiparadigmatic nature of accounting and finance, the journal editors believe that contributions from all paradigms as essential to the advancement of knowledge in accounting and finance.

 

Publication Frequency

AFRE (Accounting and Financial Review) 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 Acces 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


   Licensed

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

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

  • Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under 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.
  • 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.
  • Authors are permitted and encouraged to post their 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 published work. (See The Effect of Open Access)

 

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, Caraka Tani journals' 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.

Definition

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.

Article Submission: 0.00 (IDR)
free

Article Publication: 2.000.000.00 (IDR)
If this paper is accepted for publication, Pay publication fee to bank account please confirm by contact Managing Editor Whatsapp : +6281332373081.

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.

 

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