Editorial Policies

Focus and Scope

Research in Accounting and Finance Indonesia intended to be a medium for the dissemination of research results and exchange of scientific works Indonesia among academics, practitioners, regulators, and the public. Research in Accounting and Finance Indonesia covering a variety of research approaches, namely quantitative, qualitative and mixed methods. Research in Accounting and Finance Indonesia focusing on various themes, topics, and the accounting and financial aspects, including (but not limited) to the following topics:

  • Public sector accounting
  • Management accounting
  • Islamic accounting
  • Financial management
  • Auditing
  • Corporate Governance (Corporate Governance)
  • Behavioral Accounting (Including Ethics and Professionalism)
  • Accounting Education (Ethics)
  • Taxation
  • Theory of Investment and Capital Markets
  • Accounting Banking and Insurance
  • Accounting information system
  • Sustainability reporting (Sustainability Reporting)

Determination of the article published in Research in Accounting and Finance Indonesia through a blind-review process by the editors and reviewers to consider the relevance and contribution of articles to the development of the profession and accounting practices as well as the fulfillment of the basic requirements of journal publications. Editors and reviewers subsequently provide constructive feedback and evaluation results to the author of the article.

Guidelines for Writing Articles

General requirement:

  • Articles in the form of research, thinking, scientific analysis, or the study of the theory in the field of accounting and finance.
  • Articles are not being submitted to journals / other publications and has never been published in the journal / other publications.
  • Articles posted to include the author's name, institution and e-mail address. Articles written in the format of Microsoft Word 2007 and 2010.
  • Articles written should be based on the template.
  • Editor reserves the right to edit the grammar and spelling of the text contained without reducing or changing the intent of writing.

Publication costs

Research in Accounting and Finance Indonesia is the publication of journals that are not profit-oriented. Therefore, the costs for the publication process is as follows:

  • Articles shipping costs Rp 0, - ($ 0.-)
  • A management fee for the publication of articles received Rp 0, - ($ 0.-)

 

Section Policies

Articles

Checked Open Submissions Checked Indexed Checked Peer Reviewed
 

Peer Review Process

Each article will be reviewed by a minimum of two (2) people peer reviewer. Business journal ensures that every process of review, the author does not know who his reviewer. The time that would be required for the review is one week after the article is accepted by the reviewer.

 

Publication Frequency

Journal of Accounting and Finance of issue two (2) times a year ie every April and September of each volume.

 

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.

 

Archiving

This journal 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...

 

Publication Ethics

PUBLICATION ETHICS

 

Riset Akuntansi dan Keuangan Indonesia is a blind-reviewed journal published periodically twice a year (April and September). The journal publishes papers in the field of accounting and finance that give significant contribution to the development of accounting practices and accounting profession in Indonesia.

The publication of an article in a blind-reviewed journal is an essential part of the development of knowledge. It is a direct reflection of the quality of the work of the authors and the institutions that support them. Blind-reviewed articles support and embody the scientific method. It is therefore important to agree upon standards of expected ethical behavior for all parties involved in the act of publishing: the journal editor, the reviewer, and the author. These ethical guidelines are adopted from the publication ethics policy of Elsevier.

 

ETHICAL STANDARDS FOR EDITORS

  1. 1.      Publication Decision

The editor of the Riset Akuntansi dan Keuangan Indonesia is responsible for deciding which of the articles submitted to the journal should be published. The validation of the work and its contribution to researchers and readers must always drive such decisions. The editor may confer with other editors or reviewers in making this decision.

  1. 2.      Objective Assessment

The editor should evaluate manuscripts for their intellectual content without having discrimination to religious belief, ethnic origin, gender, or citizenship of the author.

  1. 3.      Confidentiality

The editor must not disclose any information about a submitted manuscript to anyone other than the author, reviewers, potential reviewers, and the editorial board, as appropriate.

  1. 4.      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. Privileged information or ideas obtained through blind review must be kept confidential and not used for personal advantage. Editors should recuse themselves from considering 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.

  1. 5.      Cooperation in Investigations

The editor should take reasonably responsive measures when ethical complaints have been presented concerning a submitted manuscript or published paper, in conjunction with the publisher. Such measures will generally include contacting the author of the manuscript or paper and giving due consideration of the respective complaint or claims made, but may also include further communications to the relevant institutions and research bodies, and if the complaint is upheld, the publication of a correction, retraction, expression of concern, or other note, as may be relevant.

 

ETHICAL STANDARDS FOR REVIEWERS

  1. Contribution to Editorial Decision

Blind review conducted by the reviewer assists the editor in making editorial decisions and through the editorial communications with the author may also assist the author in improving the paper. Peer review is an essential component of formal scholarly communication, and lies at the heart of the scientific method.

  1. Promptness

Any selected reviewer who feels unqualified to review the research reported in a manuscript or knows that its prompt review will be impossible should notify the editor.

  1. Confidentiality

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.

  1. Objectivity

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

  1. 5.      Completeness and Originality of Sources

Reviewers should identify relevant published work that has not been cited by the authors. Any statement that an observation 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.

  1. Conflicts of Interest

Unpublished materials disclosed in a submitted manuscript must not be used in a reviewer’s own research without the express written consent of the author. 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.

 

ETHICAL STANDARDS FOR AUTHORS

  1. 1.      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 behavior and are unacceptable.

  1. 2.      Data Access

Authors may be 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, if practicable, and should in any event be prepared to retain such data for a reasonable time after publication.

  1. 3.      Originality and Plagiarism

Plagiarism in all its forms constitutes unethical publishing behavior and is unacceptable. The authors should ensure that they have written entirely original works, and if the authors have used the work and/or words of others, this has been appropriately cited or quoted. Plagiarism takes many forms, from ‘passing off’ another’s paper as the author’s own paper, to copying or paraphrasing substantial parts of another’s paper (without attribution), to claiming results from research conducted by others. Self-plagiarism or auto-plagiarism is one type of plagiarism in which the authors use results or words from their own published articles without citing them appropriately.

  1. 4.      Standards of Paper Submission

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 behavior and is unacceptable.

  1. 5.      Acknowledgement of Sources

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. Information obtained privately, as in conversation, correspondence, or discussion with third parties, must not be used or reported without explicit, written permission from the source.

  1. 6.      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. The corresponding author should ensure that all appropriate 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.

  1. 7.      Fundamental Errors in Published Works

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. If the editor or the publisher learns from a third party that a published work contains a significant error, it is the obligation of the author to promptly retract or correct the paper or provide evidence to the editor of the correctness of the original paper.