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

Artikel

Open Submissions

Indexed

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

• • 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 is a scientific journal published every six months that contains the results of both theoretical and applied research from the fields of accounting. This publication code of ethics statement is an agreement of all parties involved in the publication process of the Jurnal Akuntansi STIE Muhammadiyah Palopo which includes managers, editors, bestary partners, and authors. This scientific publication code of ethics statement refers to the Head of LIPI Regulation Number 5 of 2014 concerning the Code of Ethics for Scientific Publications. Scientific publication ethics prioritize three points of ethical values in publications, namely:

1. Neutrality, which does not contain elements of conflict of interest in the management of publications;
2. Justice, namely the granting of authorship rights to those entitled as authors; and
3. Honesty, which does not contain elements of Duplication, Fabrication, Falsification, and Plagiarism (DF2P) in publications.

Duties and Responsibilities of the Journal Manager

1. Determine the name of the journal, scientific scope, periodicity, application for accreditation as needed and determine the membership of the editorial board.
2. Define the relationship between publishers, editors, bestary partners, and other related parties stated in a contract.
3. Respect confidential matters, both for contributing researchers, authors, editors, and bestary partners.
4. Implement norms and provisions regarding intellectual property rights, especially copyright.
5. Conduct a review of journal policies and communicate them to authors, the editorial board, bestary partners, and readers.
6. Developing guidelines for rules, ethical behavior for editors, bestary partners, and ensuring the implementation of regular journal publications.
7. Provide funding sources for the sustainability of journal publishing.
8. Build a network of cooperation with research institutions, related agencies, and prepare licenses and other legal aspects.

Duties and Responsibilities of the Editor

1. Meet the needs of readers and writers and strive for continuous improvement in the quality of publications.
2. Implement a process to ensure the quality of published papers.
3. Promote freedom of opinion and maintain the integrity of the author's academic track record.
4. Provide corrections, clarifications, and apologies when necessary.
5. Responsible for the style and format of writing scientific papers, while authors are responsible for statements in published papers.
6. Actively solicit the opinions of authors, readers, bestarial partners, and members of the editorial board to improve the quality of publications.
7. Conduct regular internal evaluations of the quality of scientific journals.
8. Be open-minded to new opinions or views of others that may conflict with personal opinions for the advancement of science.
9. Encourage authors to make improvements to the paper until it is suitable for publication and accept the author's initiative regarding publication ethics by including a client form in each manuscript submission.
10. Avoid objective decisions by not defending one's own opinion.

Duties and Responsibilities of Bestary Partners

1. Reviewing papers, submitting the results of the review to the editor, as material for determining the eligibility of a paper for publication and improvement in accordance with predetermined standards.
2. Reviewers do not conduct scientific reviews of papers involving themselves.
3. Provide positive advice and recommendations on manuscripts of scientific papers.
4. Maintain the privacy of the author by not disseminating the results of corrections, suggestions, and recommendations on a manuscript as well as, encouraging the improvement of the paper.
5. The paper is reviewed in a timely manner according to the publication's style based on established scientific principles (data collection methods, author legality, conclusions, etc.).

Duties and Responsibilities of Authors

1. Determine that those included in the author list have met the criteria as authors.
2. Be collectively responsible for the work and content of the article including methods, analysis, calculations, and detailing the necessary parts.
3. Explain the origin of resources (including funding), both directly and indirectly.
4. Describe attempts at improvement in the research.
5. Take into account comments made by bestary partners and the editorial board in a professional scientific and timely manner.
6. Inform the editor in writing if the paper is to be retracted.
7. Make a statement that the paper submitted for publication is original, and has never been published anywhere and in any language, and is not in the process of submission to another publisher.

For authors, please fill out the Ethical Clearance Statement to be included as a file attachment when submitting the manuscript.

Publication Fee