About the Journal

Focus and Scope

Accounting Analysis Journal is a peer-reviewed journal contains empirical studies regarding the Financial and Capital Market Accounting, Auditing, Accounting Information Systems, Management Accounting, Taxation, Public Sector Accounting, and Islamic Accounting.

Peer Review Process

All manuscripts submitted to this journal must follow focus and scope, and author guidelines of this journal. The submitted manuscripts must address scientific merit or novelty appropriate to the focus and scope. All manuscripts must be free from plagiarism contents. All authors are suggested to use plagiarism detection software to do the similarity checking. Editors check the plagiarism detection of articles in this journal by using a Turnitin software.

The research article submitted to this journal will be double blind reviewed at least 2 (two) or more expert reviewers. The reviewers give scientific valuable comments improving the contents of the manuscript.

Final decision of articles acceptance will be made by Editors according to reviewers comments. Publication of accepted articles including the sequence of published articles will be made by Editor in Chief by considering sequence of accepted date and geographical distribution of authors as well as thematic issue.

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.

This journal is open access journal which means that all content is freely available without charge to users or / institution. Users are allowed to read, download, copy, distribute, print, search, or link to full text articles in this journal without asking prior permission from the publisher or author. This is in accordance with Budapest Open Access Initiative.

Publication Ethics and Malpractice Statement

Our Publication Ethics and Publication Malpractice Statement are based on COPEs Best Practice Guidelines for Journal Editors. As such, this journal follows the COPE Code of Conduct and Best Practice Guidelines for Journal Editors and the Code of Conduct for Journal Publishers.

A selection of key points is included below, but you should always refer to the three documents listed above for full details.

Duties of Editors

Fair play and editorial independence

Editors evaluate submitted manuscripts exclusively on the basis of their academic merit (importance, originality, studys validity, clarity) and its relevance to the journals scope, without regard to the authors race, gender, sexual orientation, ethnic origin, citizenship, religious belief, political philosophy or institutional affiliation. Decisions to edit and publish are not determined by the policies of governments or any other agencies outside of the journal itself. The Editor-in-Chief has full authority over the entire editorial content of the journal and the timing of publication of that content.

Confidentiality

Editors and editorial staff will 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

Editors and editorial board members will not use unpublished information disclosed in a submitted manuscript for their own research purposes without the authors explicit written consent. Privileged information or ideas obtained by editors as a result of handling the manuscript will be kept confidential and not used for their personal advantage. Editors will recuse themselves from considering manuscripts in which they have conflicts of interest resulting from competitive, collaborative, or other relationships/connections with any of the authors, companies or institutions connected to the papers; instead, they will ask another member of the editorial board to handle the manuscript.

Publication decisions

The editors ensure that all submitted manuscripts being considered for publication undergo peer-review by at least two reviewers who are expert in the field. The Editor-in-Chief is responsible for deciding which of the manuscripts submitted to the journal will be published, based on the validation of the work in question, its importance to researchers and readers, the reviewers comments, and such legal requirements as are currently in force regarding libel, copyright infringement and plagiarism. The Editor-in-Chief may confer with other editors or reviewers in making this decision.

Involvement and cooperation in investigations

Editors (in conjunction with the publisher and/or society) will take responsive measures when ethical concerns are raised with regard to a submitted manuscript or published paper. Every reported act of unethical publishing behaviour will be looked into, even if it is discovered years after publication. AP-SMART editors follow the COPE Flowcharts when dealing with cases of suspected misconduct. If, on investigation, the ethical concern is well-founded, a correction, retraction, expression of concern or other note as may be relevant, will be published in the journal.

Duties of Reviewers

Contribution to editorial decisions

Peer review assists editors in making editorial decisions and, through editorial communications with authors, may assist authors in improving their manuscripts. Peer review is an essential component of formal scholarly communication and lies at the heart of scientific endeavour. AP-SMART shares the view of many that all scholars who wish to contribute to the scientific process have an obligation to do a fair share of reviewing.

Promptness

Any invited referee who feels unqualified to review the research reported in a manuscript or knows that its prompt review will be impossible should immediately notify the editors and decline the invitation to review so that alternative reviewers can be contacted.

Confidentiality

Any manuscripts received for review are confidential documents and must be treated as such; they must not be shown to or discussed with others except if authorized by the Editor-in-Chief (who would only do so under exceptional and specific circumstances). This applies also to invited reviewers who decline the review invitation.

Standards of objectivity

Reviews should be conducted objectively and observations formulated clearly with supporting arguments so that authors can use them for improving the manuscript. Personal criticism of the authors is inappropriate.

Acknowledgement of sources

Reviewers should identify relevant published work that has not been cited by the authors. Any statement that is an observation, derivation or argument that has been reported in previous publications should be accompanied by the relevant citation. A reviewer should also notify the editors of any substantial similarity or overlap between the manuscript under consideration and any other manuscript (published or unpublished) of which they have personal knowledge.

Disclosure and conflicts of interest

Any invited referee who has conflicts of interest resulting from competitive, collaborative, or other relationships or connections with any of the authors, companies or institutions connected to the manuscript and the work described therein should immediately notify the editors to declare their conflicts of interest and decline the invitation to review so that alternative reviewers can be contacted.

Unpublished material disclosed in a submitted manuscript must not be used in a reviewers own research without the express written consent of the authors. Privileged information or ideas obtained through peer review must be kept confidential and not used for the reviewers personal advantage. This applies also to invited reviewers who decline the review invitation.

Duties of Authors

Reporting standards

Authors of original research should present an accurate account of the work performed and the results, followed by an objective discussion of the significance of the work. The manuscript should contain sufficient detail and references to permit others to replicate the work. Review articles should be accurate, objective and comprehensive, while editorial 'opinion' or perspective pieces should be clearly identified as such. Fraudulent or knowingly inaccurate statements constitute unethical behaviour and are unacceptable.

Data access and retention

Authors may be asked to provide the raw data of their study together with the manuscript for editorial review and should be prepared to make the data publicly available if practicable. In any event, authors should ensure accessibility of such data to other competent professionals for at least 10 years after publication (preferably via an institutional or subject-based data repository or other data centre), provided that the confidentiality of the participants can be protected and legal rights concerning proprietary data do not preclude their release.

Originality and plagiarism

Authors should ensure that they have written and submit only entirely original works, and if they have used the work and/or words of others, that this has been appropriately cited. Publications that have been influential in determining the nature of the work reported in the manuscript should also be cited. Plagiarism takes many forms, from "passing off" another's paper as the author's own, to copying or paraphrasing substantial parts of another's paper (without attribution), to claiming results from research conducted by others. Plagiarism in all its forms constitutes unethical publishing behaviour and is unacceptable.

Multiple, duplicate, redundant or concurrent submission/publication

Papers describing essentially the same research should not be published in more than one journal or primary publication. Hence, authors should not submit for consideration a manuscript that has already been published in another journal. Submission of a manuscript concurrently to more than one journal is unethical publishing behaviour and unacceptable.

The publication of some kinds of articles (such as clinical guidelines, translations) in more than one journal is sometimes justifiable, provided that certain conditions are met. The authors and editors of the journals concerned must agree to the secondary publication, which must reflect the same data and interpretation of the primary document. The primary reference must be cited in the secondary publication.

Authorship of the manuscript

Only persons who meet these authorship criteria should be listed as authors in the manuscript as they must be able to take public responsibility for the content: (i) made significant contributions to the conception, design, execution, data acquisition, or analysis/interpretation of the study; and (ii) drafted the manuscript or revised it critically for important intellectual content; and (iii) have seen and approved the final version of the paper and agreed to its submission for publication. All persons who made substantial contributions to the work reported in the manuscript (such as technical help, writing and editing assistance, general support) but who do not meet the criteria for authorship must not be listed as an author, but should be acknowledged in the "Acknowledgements" section after their written permission to be named as been obtained. The corresponding author should ensure that all appropriate coauthors (according to the above definition) and no inappropriate coauthors are included in the author list and verify that all coauthors have seen and approved the final version of the manuscript and agreed to its submission for publication.

Disclosure and conflicts of interest

Authors should—at the earliest stage possible (generally by submitting a disclosure form at the time of submission and including a statement in the manuscript)—disclose any conflicts of interest that might be construed to influence the results or their interpretation in the manuscript. Examples of potential conflicts of interest that should be disclosed include financial ones such as honoraria, educational grants or other funding, participation in speakers bureaus, membership, employment, consultancies, stock ownership, or other equity interest, and paid expert testimony or patent-licensing arrangements, as well as non-financial ones such as personal or professional relationships, affiliations, knowledge or beliefs in the subject matter or materials discussed in the manuscript. All sources of financial support for the work should be disclosed (including the grant number or other reference number if any).

Acknowledgement of sources

Authors should ensure that they have properly acknowledged the work of others, and should also cite publications that have been influential in determining the nature of the reported work. Information obtained privately (from conversation, correspondence or discussion with third parties) must not be used or reported without explicit, written permission from the source. Authors should not use information obtained in the course of providing confidential services, such as refereeing manuscripts or grant applications, unless they have obtained the explicit written permission of the author(s) of the work involved in these services.

Hazards and human or animal subjects

If the work involves chemicals, procedures or equipment that have any unusual hazards inherent in their use, the authors must clearly identify these in the manuscript. If the work involves the use of animals or human participants, the authors should ensure that all procedures were performed in compliance with relevant laws and institutional guidelines and that the appropriate institutional committee(s) has approved them; the manuscript should contain a statement to this effect. Authors should also include a statement in the manuscript that informed consent was obtained for experimentation with human participants. The privacy rights of human participants must always be observed.

Peer review

Authors are obliged to participate in the peer review process and cooperate fully by responding promptly to editors requests for raw data, clarifications, and proof of ethics approval, patient consents and copyright permissions. In the case of a first decision of "revisions necessary", authors should respond to the reviewers comments systematically, point by point, and in a timely manner, revising and re-submitting their manuscript to the journal by the deadline given.

Fundamental errors in published works

When authors discover significant errors or inaccuracies in their own published work, it is their obligation to promptly notify the journals editors or publisher and cooperate with them to either correct the paper in the form of an erratum or to retract the paper. If the editors or publisher learns from a third party that a published work contains a significant error or inaccuracy, then it is the authors obligation to promptly correct or retract the paper or provide evidence to the journal editors of the correctness of the paper.

Duties of the Publisher

Handling of unethical publishing behaviour

In cases of alleged or proven scientific misconduct, fraudulent publication or plagiarism, the publisher, in close collaboration with the editors, will take all appropriate measures to clarify the situation and to amend the article in question. This includes the prompt publication of an erratum, clarification or, in the most severe case, the retraction of the affected work. The publisher, together with the editors, shall take reasonable steps to identify and prevent the publication of papers where research misconduct has occurred, and under no circumstances encourage such misconduct or knowingly allow such misconduct to take place.

Access to journal content

The publisher is committed to the permanent availability and preservation of scholarly research and ensures accessibility by partnering with organizations and maintaining our own digital archive.

Section A: Publication and authorship

  1. All submitted papers are subject to strict peer-review process by at least two international reviewers that are experts in the area of the particular paper.
  2. Review process are blind peer review.
  3. The factors that are taken into account in review are relevance, soundness, significance, originality, readability and language.
  4. The possible decisions include acceptance, acceptance with revisions, or rejection.
  5. If authors are encouraged to revise and resubmit a submission, there is no guarantee that the revised submission will be accepted.
  6. Rejected articles will not be re-reviewed.
  7. The paper acceptance is constrained by such legal requirements as shall then be in force regarding libel, copyright infringement and plagiarism.
  8. No research can be included in more than one publication.

Section B: Authors’ responsibilities

  1. Authors must certify that their manuscripts are their original work.
  2. Authors must certify that the manuscript has not previously been published elsewhere.
  3. Authors must certify that the manuscript is not currently being considered for publication elsewhere.
  4. Authors must participate in the peer review process.
  5. Authors are obliged to provide retractions or corrections of mistakes.
  6. All Authors mentioned in the paper must have significantly contributed to the research.
  7. Authors must state that all data in the paper are real and authentic.
  8. Authors must notify the Editors of any conflicts of interest.
  9. Authors must identify all sources used in the creation of their manuscript.
  10. Authors must report any errors they discover in their published paper to the Editors.

Section C: Reviewers’ responsibilities

  1. Reviewers should keep all information regarding papers confidential and treat them as privileged information.
  2. Reviews should be conducted objectively, with no personal criticism of the author
  3. Reviewers should express their views clearly with supporting arguments
  4. Reviewers should identify relevant published work that has not been cited by the authors.
  5. Reviewers should also call to the Editor in Chief’s attention any substantial similarity or overlap between the manuscript under consideration and any other published paper of which they have personal knowledge.
  6. Reviewers should not review 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.

Section D: Editors’ responsibilities

  1. Editors have complete responsibility and authority to reject/accept an article.
  2. Editors are responsible for the contents and overall quality of the publication.
  3. Editors should always consider the needs of the authors and the readers when attempting to improve the publication.
  4. Editors should guarantee the quality of the papers and the integrity of the academic record.
  5. Editors should publish errata pages or make corrections when needed.
  6. Editors should have a clear picture of a research’s funding sources.
  7. Editors should base their decisions solely one the papers’ importance, originality, clarity and relevance to publication’s scope.
  8. Editors should not reverse their decisions nor overturn the ones of previous editors without serious reason.
  9. Editors should preserve the anonymity of reviewers.
  10. Editors should ensure that all research material they publish conforms to internationally accepted ethical guidelines.
  11. Editors should only accept a paper when reasonably certain.
  12. Editors should act if they suspect misconduct, whether a paper is published or unpublished, and make all reasonable attempts to persist in obtaining a resolution to the problem.
  13. Editors should not reject papers based on suspicions, they should have proof of misconduct.
  14. Editors should not allow any conflicts of interest between staff, authors, reviewers and board members.

Sources:

Author Guidelines

Manuscript Consignment

Accounting Analysis Journal receives the manuscript in the form of research results. The manuscript is sent through Online Journal System. The submission is accompanied by full curriculum vitae of the author and the format of the manuscript refers to the Guidelines for Writing Articles.

Download Manuscript Template

The Guidelines for Writing Articles

The article should be double-spaced (2 spaces), use A4 paper size with Calisto MT font, 11 pts font size, except for tables, figures, and images, etc, which may be adjusted according to the author’s requirements, or unless specific formatting is stated for particular sections (e.g., references). The length of the article should be a minimum of 6,000 words and a maximum of 10,000 words, counting all text in the manuscript except the References section. The tables should be centered within the text, with the title aligned to the left and placed above the table. Figures and graphs are centered within the text, with their captions placed below the objects. The manuscript (including tables, images, and equations) should be submitted in an editable format.


Systematic of the Articles

The results of a systematic study should consist of: title, author's name (without academic degree), full institutional address, correspondence address, abstract, keywords, introduction (without subheadings), hypothesis development, research methods, results and discussion, conclusions, suggestions, and references. The following are the instructions for each section of the manuscript and other things required in writing the manuscript.

Conceptual paper is not accepted.

 

Title

The title should consist of a maximum of 15 words, with each major word capitalized (Title Case).

 

Identity of the Author

Authors’ names should be written in sequence, starting from the first author, without academic degrees. Authors’ affiliations must be written in full, including the institution name, street address, and country, and should follow the order: Department/Faculty, Institution/University, City, and Country. The corresponding author’s phone (or mobile) number and email address should also be provided.


Abstract

The abstract should be written in English and contain 150–200 words in a single paragraph. It should follow the structure: Purpose, Method, Findings, and Novelty.


Keywords

Keywords should be listed below the abstract and written in English. They should contain 3 to 6 words or phrases that are commonly used in manuscripts and accurately represent or relate to the topic of the article.


Introduction

The Introduction should be written without subtitles or subchapters and present the main substance of the article, including the research topic, gap (gap phenomena and research gap/theoretical gap), problem statement, objectives, originality, theory or theoretical framework, and hypothesis formulation. In developing the hypotheses, authors should clearly define and explain the significance of the variables, identify the relevant aspects of the underlying theory applied in the research model, and construct a logical reasoning of how one variable influences another based on theoretical foundations and previous empirical findings. The presentation must be coherent, systematic, and demonstrate clear logical connections between paragraphs.


Method

The Method section should provide sufficient information for readers to understand the research process, enabling them to replicate or build upon the study. This section should describe the research type, data type, population and sample, operationalization of research variables, data sources, data collection techniques, and data analysis methods (including the analysis model).

 

Results and Discussions

The Results section should be presented systematically, without subchapters, and fully described before the discussion. The results should interpret the data rather than merely presenting it, highlighting the meaning and significance of the information. Tables, figures, or other visual aids may be added to clarify the information. Additionally, the results should address the research objectives and the outcomes of any hypotheses tested, following the steps outlined in the Method section.

The Discussion section should interpret the results and develop arguments by linking the findings with relevant theories, opinions, and comparisons with previous research. It should also highlight the potential contribution of the research results to the advancement of knowledge. This section should not merely restate the data presented in the Results section. The Discussion may include sub-headings that correspond to each hypothesis being discussed to ensure clarity and focus in the interpretation.


Conclusions

The Conclusion should address the research objectives based on a comprehensive interpretation of the results and discussion. Recommendations should be provided for practical applications (to the participating institution), for the development of new theories, and for future research.


References

References should follow the APA 7th edition (American Psychological Association) style and must be managed using a reference manager such as Mendeley. References must be recent, preferably published within the last 10 years. The number of references should be sufficient to support the study, with a minimum of 30, of which at least 80% should be primary sources (e.g., articles from scientific journals). References should be arranged alphabetically and chronologically.

Table/Figure

Tables and figures (graphs, diagrams, etc.) should be presented within the text and must be editable and of high resolution (HD). Each table or figure must have a serial number, a descriptive title corresponding to its contents, and a citation for the source if applicable. Tables should use a font size chosen by the author, with single line spacing. Table titles should be placed above the table, aligned with the left margin. Figures should be centered horizontally in the text, with titles placed below the figure and centered.

Copyright Notice

Authors agree to transfer the copyright of the article to journal upon publication. The journal then holds the copyright for the published version of the article.

All published articles are made available under the terms of the Creative Commons Attribution License (CC BY 4.0), which permits unrestricted use, distribution, reproduction, and adaptation in any medium, provided the original work is properly cited.

This open license ensures that the content remains freely accessible and reusable in accordance with the principles of open access.

Author Fees

This journal charges the following author fees.

Article Submission: 0.00 {USD}

Article Publication: 100.00 {USD} / 1.500.000 (IDR)

Policy of Screening for Plagiarism

All manuscripts must be free from plagiarism contents. All authors are suggested to use plagiarism detection software to do the similarity checking. Editors check the plagiarism detection of articles in this journal by using a Turnitin software.