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.
About the Journal
People
Submissions
Editorial Policies
- Focus and Scope
- Publication Frequency
- Privacy Statement
- Open Acces Policy
- Plagiarism Policy
- Copyright Notice
- Archiving
- Peer Review Process
- Publication Ethics
- Competing Interests
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
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:
- The author submits the script
- Editor's Evaluation (some manuscripts denied or returned before the review process)
- Double-blind peer review process
- Editor's Decision
- Confirm to an author
Publication Ethics
Our ethic statements are based on COPE’s Best Practice Guidelines for AFRE (Accounting and Financial Review).
Multiple, Redundant, or Concurrent Publication
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.
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):
- 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.
- 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.
- Holding, or currently applying for, patents relating to the content of the manuscript.
- 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: 1850000.00 (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

- Google Scholar
- garda Rujukan Digital (Garuda)
- Directory of Open Access Journals (DOAJ)
- SINTA
- Dimension
- Index Copernicus International (ICI)
- Crossref