Focus and Scope

Jurnal AKBIS: Media Riset Akuntansi dan Bisnis memuat isu-isu yang berhubungan dengan masalah-masalah strategis yang terkait dengan:

1. Akuntansi Manajemen

2. Akuntansi Sektor Publik

3. Akuntansi Keuangan

4. Perpajakan

5. Auditing.

Section Policies

Articles

Open Submissions

Indexed

Peer Reviewed

Cover

Open Submissions

Indexed

Peer Reviewed

Daftar Isi

Open Submissions

Indexed

Peer Reviewed

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

The publication of Akbis: Media Riset Akuntansi dan Bisnis involves conscientious, systematic and comprehensive processes by publishers and editors which require to be dealt with efficiently and competently. To maintain high ethical standards of publication of quality science the publisher strives to work closely at all times with journal editors, authors and peer-reviewers. The ethics statement for Akbis: Media Riset Akuntansi dan Bisnis is based on those by the Committee on Publication Ethics (COPE) Code of Conduct guidelines available at www.publicationethics.org.

The essentials of Akbis: Media Riset Akuntansi dan Bisnis publishing ethics for all groups involved in the publishing process are as follows:

Ethical Guideline for Journal Publication
The publication of an article in a peer-reviewed Akbis: Media Riset Akuntansi dan Bisnis is an essential building block in the development of a coherent and respected network of knowledge. It is a direct reflection of the quality of the work of the authors and the institutions that support them. Peer-reviewed articles help and embody the scientific method. It is therefore essential to agree upon standards of expected ethical behaviour for all parties involved in the act of publishing: the author, the journal editor, the peer reviewer, the publisher and the society.

Jurusan Akuntansi Fakultas Ekonomi Universitas Teuku Umar as the publisher of Akbis: Media Riset Akuntansi dan Bisnis takes its duties of guardianship over all stages of publishing extremely seriously, and we recognise our ethical and other responsibilities. We are committed to ensuring that advertising, reprint or additional commercial revenue has no impact or influence on editorial decisions. Editorial Board will assist in communications with other journals and/or publishers where this is useful and necessary.

ALLEGATIONS OF RESEARCH MISCONDUCT

Research misconduct means fabrication, falsification, citation manipulation, or plagiarism in producing, performing, or reviewing research and writing an article by authors, or in reporting research results. When authors are found to have been involved with research misconduct or other serious irregularities involving articles that have been published in scientific journals, Editors have a responsibility to ensure the accuracy and integrity of the scientific record.

In cases of suspected misconduct, the Editors and Editorial Board will use the best practices of COPE to assist them to resolve the complaint and address the misconduct fairly. This will include an investigation of the allegation by the Editors. A submitted manuscript that is found to contain such misconduct will be rejected. In cases where a published paper is found to contain such misconduct, a retraction can be published and will be linked to the original article.

The first step involves determining the validity of the allegation and an assessment of whether the allegation is consistent with the definition of research misconduct. This initial step also involves determining whether the individuals alleging misconduct have relevant conflicts of interest.

If scientific misconduct or the presence of other substantial research irregularities is a possibility, the allegations are shared with the corresponding author, who, on behalf of all of the coauthors, is requested to provide a detailed response. After the response is received and evaluated, additional review and involvement of experts (such as statistical reviewers) may be obtained. For cases in which it is unlikely that misconduct has occurred, clarifications, additional analyses, or both, published as letters to the editor, and often including a correction notice and correction to the published article are sufficient.

Institutions are expected to conduct an appropriate and thorough investigation of allegations of scientific misconduct. Ultimately, authors, journals, and institutions have an important obligation to ensure the accuracy of the scientific record. By responding appropriately to concerns about scientific misconduct, and taking necessary actions based on evaluation of these concerns, such as corrections, retractions with replacement, and retractions, Akbis: Media Riset Akuntansi dan Bisnis will continue to fulfill the responsibilities of ensuring the validity and integrity of the scientific record.

Publication decisions
The editor of Akbis: Media Riset Akuntansi dan Bisnis 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 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 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 through 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 authorised 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.

Acknowledgement of Sources
Reviewers should identify relevant published work that has not been cited by the authors. The proper citation should accompany any statement that an observation, derivation, or argument had been previously reported. 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 behaviour 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 behaviour and is unacceptable.

Acknowledgement of Sources
Proper acknowledgement 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 others 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 article and have agreed to its submission for publication.

Disclosure and Conflicts of Interest
All authors should disclose in their manuscript any financial or another 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.

Fundamental errors in published works
When an author discovers a significant error or inaccuracy in his/her published work, the author should promptly notify the journal editor or publisher and cooperate with the editor to retract or correct the paper.

Author Fees

This journal charges the following author fees.

Article Submission: 0.00 (IDR)
Authors are NOT required to pay an Article Submission Fee.

Article processing charges (APCs) / Article Publication Fee: 500.000 (IDR)

This journal charge the article publication fee for supporting the cost of wide open access dissemination of research results, managing the various costs associated with handling and editing of the submitted manuscripts, and the Journal management and publication in general, the authors or the author's institution is requested to pay a publication fee for each article accepted. The fee covers :

• Plagiarism Check
• DOI registration for each paper., 
• Free Article Processing Charge (APC) will be available for paper submission of authors from minimum three countries (outside Indonesia).

Plagiarism Policy

JAKBIS Editorial board recognizes that plagiarism is not acceptable and therefore establishes the following policy stating specific actions (penalties) upon identification of plagiarism/similarities in articles submitted for publication in JAKBIS. JAKBIS will use Turnitin's originality checking software as the tool in detecting similarities of texts in article manuscripts and the final version of articles ready for publication. A maximum of 25% of similarities is allowed for the submitted papers. Should we find more than 25% of the similarity index, the article will be returned to the author for correction and resubmission.

Definition:

Plagiarism involves the "use or close imitation of the language and thoughts of another author and the representation of them as one's own original work."

Policy:

Papers must be original, unpublished, and not pending publication elsewhere. Any material taken verbatim from another source needs to be clearly identified as different from the present original text by (1) indentation, (2) use of quotation marks, and (3) identification of the source.

Any text of an amount exceeding fair use standards (herein defined as more than two or three sentences or the equivalent thereof) or any graphic material reproduced from another source requires permission from the copyright holder and, if feasible, the original author(s) and also requires identification of the source; e.g., previous publication.

When plagiarism is identified, the Editor in Chief responsible for the review of this paper and will agree on measures according to the extent of plagiarism detected in the paper in agreement with the following guidelines:

Level of Plagiarism

Minor:

A short section of another article is plagiarized without any significant data or idea taken from the other paper

Action: A warning is given to the authors and a request to change the text and properly cite the original article is made

Intermediate: A significant portion of a paper is plagiarized without proper citation to the original paper

Action: The submitted article is rejected and the authors are forbidden to submit further articles for one year

Severe: A significant portion of a paper is plagiarized that involves reproducing original results or ideas presented in another publication

Action: The paper is rejected and the authors are forbidden to submit further articles for five years.

It is understood that all authors are responsible for the content of their submitted paper as they all read and understand JAKBIS's Copyright and Licensing Terms. If a penalty is imposed for plagiarism, all authors will be subject to the same penalty.

If the second case of plagiarism by the same author(s) is identified, a decision on the measures to be enforced will be made by the Editorial board (Editor-in-Chief, and Editorial members) with the Chair of the Editor in Chief. The author(s) might be forbidden to submit further articles forever.

This policy applies also to material reproduced from another publication by the same author(s). If an author uses text or figures that have previously been published, the corresponding paragraphs or figures should be identified and the previous publication referenced. It is understood that in the case of a review paper or a paper of a tutorial nature much of the material was previously published.

The author should identify the source of the previously published material and obtain permission from the original author and the publisher. If an author submits a manuscript to JAKBIS with significant overlap with a manuscript submitted to another journal simultaneously, and this overlap is discovered during the review process or after the publications of both papers, the editor of the other journal is notified and the case is treated as a severe plagiarism case. Significant overlap means the use of identical or almost identical figures and identical or slightly modified text for one-half or more of the paper. For self-plagiarism of less than one-half of the paper but more than one-tenth of the paper, the case shall be treated as intermediate plagiarism. If self-plagiarism is confined to the methods section, the case shall be considered as minor plagiarism.

If an author uses some of his previously published material to clarify the presentation of new results, the previously published material shall be identified and the difference to the present publication shall be mentioned. Permission to republish must be obtained from the copyright holder. In the case of a manuscript that was originally published in conference proceedings and then is submitted for publication in JAKBIS either in identical or in expanded form, the authors must identify the name of the conference proceedings and the date of the publication and obtain permission to republish from the copyright holder. The editor may decide not to accept this paper for publication.

However, an author shall be permitted to use material from an unpublished presentation, including visual displays, in a subsequent journal publication. In the case of a publication being submitted, that was originally published in another language, the title, date, and journal of the original publication must be identified by the authors, and the copyright must be obtained. The editor may accept such a translated publication to bring it to the attention of a wider audience. The editor may select a specific paper that had been published (e.g. a “historic” paper) for republication in order to provide a better perspective of a series of papers published in one issue of JAKBIS. This republication shall be clearly identified as such and the date and journal of the original publication shall be given, and the permission of the author(s) and the publisher shall be obtained.

The JAKBIS layout editor for the Journal is responsible for maintaining the list of authors subjected to penalties and will check that no authors of a submitted paper are on this list. If a banned author is identified, the layout editor will inform the Editor-in-Chief who will take appropriate measures. This policy will be posted on the website with the instructions for submitting a manuscript, and a copy will be sent to the authors with the confirmation email upon initial receipt of their original manuscript.

Retraction and/or Corrections

Authors are discouraged from withdrawing submitted manuscripts after it is in the publication process (review, copyedit, layout, etc.,). During the time, JAKBIS had spent valuable resources besides time spent in the process. Should under any circumstances that the author(s) still request for a withdrawal, author(s) have to send an email to JAKBIS's editor using the same email address used in correspondence.

JAKBIS's editors shall consider retracting a publication if:

• They have clear evidence that the findings are unreliable, either as a result of a major error (eg, miscalculation or experimental error) or as a result of fabrication (eg, of data) or falsification (eg, image manipulation)
• It constitutes plagiarism
• The findings have previously been published elsewhere without proper attribution to previous sources or disclosure to the editor, permission to republish, or justification (ie, cases of redundant publication)
• It contains material or data without authorization for use
• Copyright has been infringed or there is some other serious legal issue (eg, libel, privacy)
• It reports unethical research
• It has been published solely on the basis of a compromised or manipulated peer review process
• The author(s) failed to disclose a major competing interest (a.k.a. conflict of interest) that, in the view of the editor, would have unduly affected interpretations of the work or recommendations by editors and peer reviewers.

Notices of retraction would:

• Be linked to the retracted article wherever possible (ie, in all online versions)
• Clearly identify the retracted article (eg, by including the title and authors in the retraction heading or citing the retracted article)
• Be clearly identified as a retraction (ie, distinct from other types of correction or comment)
• Be published promptly to minimize the harmful effects
• Be freely available to all readers (ie, not behind access barriers or available only to subscribers)
• State who is retracting the article
• State the reason(s) for retraction
• Be objective, factual and avoid inflammatory language

Retractions are not usually appropriate if:

• The authorship is disputed but there is no reason to doubt the validity of the findings
• The main findings of the work are still reliable and correction could sufficiently address errors or concerns
• An editor has inconclusive evidence to support retraction or is awaiting additional information such as from an institutional investigation
• Author conflicts of interest have been reported to the journal after publication, but in the editor’s view, these are not likely to have influenced interpretations or recommendations or the conclusions of the article.

JAKBIS's editors shall consider issuing an expression of concern if:

• they receive inconclusive evidence of research or publication misconduct by the authors
• there is evidence that the findings are unreliable but the authors’ institution will not investigate the case
• they believe that an investigation into alleged misconduct related to the publication either has not been or would not be, fair and impartial or conclusive
• an investigation is underway but a judgment will not be available for a considerable time

JAKBIS's editors shall consider issuing a correction if:

• a small portion of an otherwise reliable publication proves to be misleading (especially because of honest error)
• the author/contributor list is incorrect (i.e. a deserving author has been omitted or somebody who does not meet authorship criteria has been included)

The mechanism follows the guidelines from the Committee on Publication Ethics (COPE). For your convenience, the document is shown below.