Focus and Scope

Jurnal Akuntansi dan Bisnis (JAB) is  a journal that aims to the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. JAB has Accounting Study Topics related to various aspects of accounting and is included in the article themes but is not limited to the following topics:

Ÿ Financial Accounting,

Ÿ Public Sector Accounting,

Ÿ Management Accounting,

Ÿ Sharia Financial Accounting and Management,

Ÿ Auditing,

Ÿ Corporate Governance,

Ÿ Ethics and Professionalism in Accounting,

Ÿ Accounting Education,

Ÿ Taxation,

Ÿ Capital Market,

Section Policies

Articles

Open Submissions

Indexed

Peer Reviewed

Peer Review Process

Articles submitted to Jurnal Akuntansi dan Bisnis (JAB) will be reviewed by reviewers. Accepted whether or not it is determined by the Chief Editor Team based on the comments from the reviewers. The decision on the acceptance of the text is determined in the Editor Session. Reviewer does not know the author and the author does not know the reviewer (Double Blind Review).

Open Access Policy

This journal 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.

Publication Ethics

Ethical Guideline for Journal Publication

Publishing articles in blind-reviewed journals is an important part of developing knowledge. Publication is a direct reflection of the quality of the work of the author and the institution that houses it. Blind-reviewed articles support and embody a scientific approach. Therefore, a standard of ethical behavior is needed for all parties involved in publication: journal managers, journal editors, bestari partners and authors. This statement is based on the previous COPE’s Code of Conduct and Best Practice Guidelines for Journal Editors (click here) and the current COPE's Core Practices.

The publisher of Jurnal Akuntansi dan Bisnis (JAB) takes its duties of guardianship over all stages of publishing extremely seriously and we recognize our ethical and other responsibilities. We are committed to ensuring that advertising, reprint or other commercial revenue has no impact or influence on editorial decisions. In addition, Publisher and Editorial Board will assist in communications with other journals and/or publishers where this is useful and necessary.

Publication decisions

The editor of Jurnal Akuntansi dan Bisnis (JAB) is responsible for deciding which of the articles submitted to the journal should be published. The validation of the work in question and its importance to researchers and readers must always drive such decisions. The editors 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 editors may confer with other editors or reviewers in making this decision.

Fair play

An editor at any time evaluate 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

Peer review assists the editor in making editorial decisions and through the editorial communications with the author may also assist the author in improving the paper.

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.

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.

Reviews should be conducted objectively. Personal criticism of the author is inappropriate. Referees should express their views clearly with supporting arguments.

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.

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

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 behaviour and are unacceptable.

Authors are asked to provide the raw data in connection with a paper for editorial review, and should be prepared to provide public access to such data (consistent with the ALPSP-STM Statement on Data and Databases), if practicable, and should in any event be prepared to retain such data for a reasonable time after publication.

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.

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 behaviour and is unacceptable.

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 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 on 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.

If the work involves chemicals, procedures or equipment that have any unusual hazards inherent in their use, the author must clearly identify these in the manuscript.

All authors should disclose in their manuscript any financial or other substantive conflict 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.

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.

Article Processing Charge

Author will be charged IDR 100.000 for Submitting, Processing, and Publishing the Article in JAB (Jurnal Akuntansi dan Bisnis). Authors will be informed on the decision on their manuscript(s) within 1 week of submission following the acceptance of their manuscript.

Plagiarism Policy

In order to avoid any plagiarism claims on published article in Jurnal Akuntansi dan Bisnis (JAB), the editor urges the authors to ensure that each article to be published does not constitute:

• the article has been previously published elsewhere
• the article has been or will be submitted to the patent

Authors are expected to cite the work and ideas of others explicitly, even if the work or ideas are not quoted verbatim or paraphrased. This standard applies whether the work was previously published, unpublished, or available electronically. Failure to properly cite the work of others may be considered plagiarism. Plagiarism in all its forms is unethical and unacceptable publishing behavior. JAB applies a minimum text similarity score standard of below 30%. Articles must be revised or rejected if the manuscript appears above 30%.

Author Guidelines

Guideline for Online Submission

Author should first register as Author and is offered as Reviewer through the following address: http://www.journal.uyr.ac.id/index.php/JAB/about/submissions

The author should fulfill the form as detail as possible where the star marked form must be entered. After all form textbox was filled, Author clicks on “Register” button to proceed the registration. Therefore, Author is brought to online author submission interface where Author should click on “New Submission”. In the Start a New Submission section, click on “’Click Here’: to go to step one of the five-step submission process”. The following are five steps in online submission process:

1. Step 1 - Starting the Submission: The author must check-mark on the submission checklists. An author should type or copy-paste the cover letter to “Comments for the Editor”.
2. Step 2 – Uploading the Submission: To upload a manuscript to this journal, click Browse on the Upload submission file item and choose the manuscript document file (.doc/.docx) to be submitted, then click "Upload" button until the file has been uploaded. 
3. Step 3 – Entering Submission’s Metadata: In this step, detail authors metadata should be entered including marked corresponding author. After that, manuscript title and abstract must be uploaded by copying the text and paste in the textbox including keywords.
4. Step 4 – Uploading Supplementary Files: Supplementary file should be uploaded including Covering/Submission Letter, and Signed the Statement of Originality Form. Therefore, click on Browse button, choose the files, and then click on Upload button.
5. Step 5 – Confirming the Submission:  Author should final check the uploaded manuscript documents in this step. To submit the manuscript to Agritech journal, click Finish Submission button after the documents are true. The corresponding author or the principal contact will receive an acknowledgment by email and will be able to view the submission’s progress through the editorial process by logging in to the journal web address site. 

Structure of the Manuscripts

• Title. The title should be brief, short, clear, and informative which reflect the article content. Each word of the title should be started with a capitalized letter.
• Author’s names and institutions. The author’s names should be accompanied by the author’s institutions, affiliation address and email addresses, without any academic titles and/or job title.
• Abstract. The abstract should be less than 250 words. Abstract contains clear statement of the background of the study, the purpose of the study, method, result, and implication, with no references cited.
• Keywords should be 2 to 5 phrases.

• Introduction. The introduction describes a brief background of the novelty, state of the arts, and objective (s). It should be written efficiently and supported by references. It should be written without numbers and/or pointers.
• Literature Review. This section explains the theoretical framework that used in this research, a review of the previous research in the area.
• Data and Research Methods. This section describes the data and tools of analysis along with the data and their sources.
• Finding and Discussion. This section explains the results of the study. Data should be presented in Tables or Figures when feasible. There should be no duplication of data in Tables and Figures. The discussion should be consistent and should interpret the results clearly and concisely, and their significance, supported by the suitable literature. The discussion should show relevance between the result and the field of investigation and/or hypotheses. The discussion also should compare the result with previous research. Estimation result from a software package is not allowed to be directly presented in the paper. They should be presented in equations with the appropriate estimation results.
• Conclusions. This section concludes and provides policy implications, if any, of the study.
• Acknowledgment (if any) to the person(s) or institution(s) who help the experiment should be stated.
• References. This section lists only the papers, books, or other types of publications referred to in the manuscript. References should be the last 10-year publication with minimum 80% of the journal. References should be written in alphabetical order, without any number. The journal using APA style for references. The authors must use reference management software like Mendeley to prepare citations and the list of references.
• The manuscript is prepared in an A-4 paper, single-sided, and single-space format. A new paragraph should start five characters from the left margin, using 12-size, Times New Roman font type.
• The article should be between 8,000 and 15,000 words. The allowable length of the manuscript is at Editor’s discretion; however, manuscript with a length less or exceeding the words may be return to the author(s) for revision before the manuscript is considered by the Editors. The word count excludes table, figures, and references.

After this submission, Authors who submit the manuscript will get a confirmation email about the submission. Therefore, Authors are able to track their submission status at any time by logging in to the online submission interface. The submission tracking includes a status of manuscript review and editorial process. 

Indexing and Abstracking:

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