Editorial Policies

Focus and Scope

The Journal of Accounting with ISSN numbers 2339-1502 (print) and 2723-1070 (online) is a scientific journal published twice a year (February & July) by the Institute for Scientific Publishing and Publications. The Journal of Accounting contains articles on research results in the field of accounting at large.

This journal accepts manuscript submissions on various topics and is not limited to:

  1. Financial Accounting;
  2. Examination Accounting;
  3. Cost Accounting;
  4. Management Accounting;
  5. Taxation Accounting;
  6. Government Accounting;
  7. Accounting Information System;
  8. Banking Accounting;
  9. Islamic Accounting;
  10. Social Accounting;
  11. Public Sector Accounting and
  12. Behavioral Accounting.


Section Policies


Checked Open Submissions Checked Indexed Checked Peer Reviewed

Peer Review Process

Peer Review Process
1. Articles published in Jurnal Akuntansi STIE Muhammadiyah Palopo are reviewed by 2 bestary partners each.

2. Journal review applies a double blind review system.

3. Plagiarism screening of manuscripts submitted to Jurnal Akuntansi STIE Muhammadiyah Palopo is carried out by editorial and reviewer services and by checking the Turnitin application.

4. In conducting the review process, the bestary partner considers matters regarding: topic novelty, objectivity, method, scientific impact/implications, conclusions and references. Until finally, the bestary partner chooses one of the final recommendations, namely:

  • Accept Submission. Accept the article without any revisions given
  • Revision Required. Provide revisions without having to do a re-review. After the author revises the manuscript, it immediately proceeds to the editing process.
  • Resubmit for Review. Provide revisions and after the author revises the manuscript is reviewed again.
  • Resubmit elsewhere: the manuscript is rejected and submitted to another journal.
  • Decline Submission. Rejecting the paper because the quality does not meet the requirements.
  • See comments: revisions are needed according to the reviewer's suggestions (in the form of recommendations).

5. Acceptance of an article by the Board of Editors depends on the novelty of the research, clarity of description, significance of the article, correctness of content, degree of originality, degree of plagiarism and conformity to the objectives of the journal.


Open Access Policy

This journal provides immediate open access to its content based on the principle that articles that are freely available to the public will support the development of science globally. All article manuscripts, which are accepted and have been published, will be available and free to download on the website. Readers can download and print published articles and editions free of charge.



    • Archiving Policy

    Jurnal Akuntansi STIE Muhammadiyah Palopo retrieving current issues and articles follows LOCKSS idea of keeping multiple copies of our items on multiple servers to keep them safe (the LOCKSS system has permission to collect, preserve and service this Archive Unit).

    • Deposit Policy

    Pre-printed manuscripts (initial draft), accepted version (final draft) and publisher version (published PDF) may be archived independently on the author's personal website or institutional repository while maintaining progress status and original sources referring to the journal's website.


Publication Ethics

Jurnal Akuntansi STIE Muhammadiyah Palopo [p-ISSN: 2339-1502 (Print); e-ISSN: 2723-1070 (Online)] is a journal managed and published by Pusat Penelitian dan Pengabdian kepada Masyarakat (P3M) STIE Muhammadiyah Palopo. This statement states the ethical behavior of all parties involved in publishing an article in Jurnal Akuntansi STIE Muhammadiyah Palopo, including the author, editor, chairman of the editorial board, editorial board, review partners, and publishers. This statement is based on COPE's Best Practice Guidelines for editors of a journal. Authors must apply for a research ethics permit issued by the research ethics commission.

1. Code of Ethics in Journal Publications

Publication of an article in a peer-reviewed journal such as Jurnal Akuntansi STIE Muhammadiyah Palopo is an important element in the development of knowledge networks. This is a direct reflection of the quality of the work of the authors and the supporting institutions. Peer-reviewed articles serve to support and embody the scientific method. Therefore, it is very important to agree on ethical standards of publication for all parties involved in journal publishing, both authors, editors, editorial boards, review partners, publishers, and the public.

Pusat Penelitian dan Pengabdian kepada Masyarakat (P3M) STIE Muhammadiyah Palopo as the publishing institution of Jurnal Akuntansi STIE Muhammadiyah Palopo is responsible for the entire publishing process and is fully aware of the ethics and responsibilities associated with the process. In addition, the Pusat Penelitian dan Pengabdian kepada Masyarakat (P3M) STIE Muhammadiyah Palopo, and the Editorial Board strive to establish good communication with other journals and/or publishers when necessary.

2. Publication Decisions

Prior to publishing both online and print for Jurnal Akuntansi STIE Muhammadiyah Palopo, The Chief Editor who is responsible for publishing requests input from other Editors and supports suggestions from reviewers. Where, it is also based on a series of journal publications starting from submitting manuscripts, checking editors, checking reviewers, checking layouts, checking plagiarism and copyrights. This is under the supervision of the Chief Editor and other Editors with the authority so that the publication decision for the manuscript on Jurnal Akuntansi STIE Muhammadiyah Palopo.

3. Secrecy

Manuscripts published on Jurnal Akuntansi STIE Muhammadiyah Palopo the value of information is highly guarded, where editors and reviewers are not allowed to disclose a lot of information about a manuscript that has been submitted to anyone from the author, reviewer, editorial team, and publisher, but only what is appropriate and reasonable.

4. Disclosure and Conflict of Interest

Unpublished material disclosed in a submitted manuscript should not be used by multiple editorial board members and reviewers in their own research.

Editor's Responsibilities

  1. The editor is responsible for deciding which articles are eligible for publication through editorial board meetings. Editors are guided by the policies of the journal's editorial board and are limited by applicable legal requirements regarding defamation, copyright infringement, and plagiarism.
  2. In the process of accepting articles, the editorial team is based on the principle of equal treatment.
  3. In the journal review process and publication decisions (articles), the editorial team does not discriminate against the author's race, gender, religion, ethnicity, nationality, or political ideology.
  4. The editor and editorial team will not disclose any information about the submitted manuscript or article except with the permission of the author.
  5. Manuscripts (articles) that are not published after being submitted will not be used by the editor's own research and will be returned directly to the author.

Reviewer Responsibilities

  1. Reviewers assist editors in making editorial decisions on submitted manuscripts/articles:
  2. The reviewer is responsible for the recommendation of the article being reviewed.
  3. Manuscript review is carried out objectively and is supported by clear arguments.
  4. Reviewers are responsible for citations, references, and plagiarism of reviewed articles.
  5. Reviewers keep the information confidential for personal gain.

Author's Responsibilities

  1. Authors must present articles of their thoughts or research clearly, honestly, and without plagiarism and data manipulation.
  2. The author is responsible for the confirmation submitted for the article that has been written.
  3. Authors must comply with publication requirements in the form of originality, no plagiarism, and have never been published in other journals or publications.
  4. Authors must indicate references to the opinions and works of others who are quoted.
  5. Authors must write manuscripts or articles ethically, honestly, and responsibly, in accordance with applicable scientific writing regulations.
  6. Authors are prohibited from submitting/publishing the same article to more than one journal or publication.
  7. The author does not mind if the manuscript is edited without changing the substance or main idea of the writing.

Publisher Responsibilities

Pusat Penelitian dan Pengabdian kepada Masyarakat (P3M) STIE Muhammadiyah Palopo as publisher Jurnal Akuntansi STIE Muhammadiyah Palopo responsible:

  1. Publish articles that after going through the editing process, peer review, layout in accordance with the rules for publishing scientific journals.
  2. Ensuring academic freedom for editors and reviewers in carrying out their respective duties.
  3. Maintain privacy and protect intellectual property and copyright, and editorial freedom.


Publication Fee


Atas Nama: Universitas Muhammadiyah Palopo
Bank: Muamalat

Article processing fee is IDR. 600,000,- This fee includes manuscript acceptance fees,  article processing fees, journal book printing costs and Digital Object subscription and maintenance costs Identifier (DOI). All readers of articles in this journal can read and download them online full entire article free of charge.