Editorial Policies

Focus and Scope

Management accounting
Public sector accounting
Islamic accounting
Corporate Governance
Sustainability Reporting
Ethics and Accounting
services Attestation
Capital Markets and Investment
Finance Company
Financial reporting
Taxation
Accounting profession
Information Systems
Accounting Education

 

 

Section Policies

Artikel

Checked Open Submissions Checked Indexed Checked Peer Reviewed
 

Peer Review Process

The article submitted to this online journal will be peer-reviewed at least 2 (two) reviewers. The accepted articles will be available online following the journal peer-reviewing process. Language used in this journal is English or Indonesia.

 

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

 

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 

Hasil gambar untuk Budapest Open Access Initiative  

Budapest Open Access Initiative

 An old tradition and a new technology have converged to make possible an unprecedented public good. The old tradition is the willingness of scientists and scholars to publish the fruits of their research in scholarly journals without payment, for the sake of inquiry and knowledge. The new technology is the internet. The public good they make possible is the world-wide electronic distribution of the peer-reviewed journal literature and completely free and unrestricted access to it by all scientists, scholars, teachers, students, and other curious minds. Removing access barriers to this literature will accelerate research, enrich education, share the learning of the rich with the poor and the poor with the rich, make this literature as useful as it can be, and lay the foundation for uniting humanity in a common intellectual conversation and quest for knowledge.

For various reasons, this kind of free and unrestricted online availability, which we will call open access, has so far been limited to small portions of the journal literature. But even in these limited collections, many different initiatives have shown that open access is economically feasible, that it gives readers extraordinary power to find and make use of relevant literature, and that it gives authors and their works vast and measurable new visibilityreadership, and impact. To secure these benefits for all, we call on all interested institutions and individuals to help open up access to the rest of this literature and remove the barriers, especially the price barriers, that stand in the way. The more who join the effort to advance this cause, the sooner we will all enjoy the benefits of open access.

The literature that should be freely accessible online is that which scholars give to the world without expectation of payment. Primarily, this category encompasses their peer-reviewed journal articles, but it also includes any unreviewed preprints that they might wish to put online for comment or to alert colleagues to important research findings. There are many degrees and kinds of wider and easier access to this literature. By "open access" to this literature, we mean its free availability on the public internet, permitting any users to read, download, copy, distribute, print, search, or link to the full texts of these articles, crawl them for indexing, pass them as data to software, or use them for any other lawful purpose, without financial, legal, or technical barriers other than those inseparable from gaining access to the internet itself. The only constraint on reproduction and distribution, and the only role for copyright in this domain, should be to give authors control over the integrity of their work and the right to be properly acknowledged and cited.

While  the peer-reviewed journal literature should be accessible online without cost to readers, it is not costless to produce. However, experiments show that the overall costs of providing open access to this literature are far lower than the costs of traditional forms of dissemination. With such an opportunity to save money and expand the scope of dissemination at the same time, there is today a strong incentive for professional associations, universities, libraries, foundations, and others to embrace open access as a means of advancing their missions. Achieving open access will require new cost recovery models and financing mechanisms, but the significantly lower overall cost of dissemination is a reason to be confident that the goal is attainable and not merely preferable or utopian.

To achieve open access to scholarly journal literature, we recommend two complementary strategies. 

I.  Self-Archiving: First, scholars need the tools and assistance to deposit their refereed journal articles in open electronic archives, a practice commonly called, self-archiving. When these archives conform to standards created by the Open Archives Initiative, then search engines and other tools can treat the separate archives as one. Users then need not know which archives exist or where they are located in order to find and make use of their contents.

II. Open-access Journals: Second, scholars need the means to launch a new generation of journals committed to open access, and to help existing journals that elect to make the transition to open access. Because journal articles should be disseminated as widely as possible, these new journals will no longer invoke copyright to restrict access to and use of the material they publish. Instead they will use copyright and other tools to ensure permanent open access to all the articles they publish. Because price is a barrier to access, these new journals will not charge subscription or access fees, and will turn to other methods for covering their expenses. There are many alternative sources of funds for this purpose, including the foundations and governments that fund research, the universities and laboratories that employ researchers, endowments set up by discipline or institution, friends of the cause of open access, profits from the sale of add-ons to the basic texts, funds freed up by the demise or cancellation of journals charging traditional subscription or access fees, or even contributions from the researchers themselves. There is no need to favor one of these solutions over the others for all disciplines or nations, and no need to stop looking for other, creative alternatives.


Open access to peer-reviewed journal literature is the goal. Self-archiving (I.) and a new generation of open-access journals (II.) are the ways to attain this goal. They are not only direct and effective means to this end, they are within the reach of scholars themselves, immediately, and need not wait on changes brought about by markets or legislation. While we endorse the two strategies just outlined, we also encourage experimentation with further ways to make the transition from the present methods of dissemination to open access. Flexibility, experimentation, and adaptation to local circumstances are the best ways to assure that progress in diverse settings will be rapid, secure, and long-lived.

The Open Society Institute, the foundation network founded by philanthropist George Soros, is committed to providing initial help and funding to realize this goal. It will use its resources and influence to extend and promote institutional self-archiving, to launch new open-access journals, and to help an open-access journal system become economically self-sustaining. While the Open Society Institute's commitment and resources are substantial, this initiative is very much in need of other organizations to lend their effort and resources.

We invite governments, universities, libraries, journal editors, publishers, foundations, learned societies, professional associations, and individual scholars who share our vision to join us in the task of removing the barriers to open access and building a future in which research and education in every part of the world are that much more free to flourish.

February 14, 2002
Budapest, Hungary

Leslie Chan: Bioline International
Darius Cuplinskas
: Director, Information Program, Open Society Institute
Michael Eisen
: Public Library of Science
Fred Friend
: Director Scholarly Communication, University College London
Yana Genova
: Next Page Foundation
Jean-Claude Guédon: University of Montreal
Melissa Hagemann
: Program Officer, Information Program, Open Society Institute
Stevan Harnad: Professor of Cognitive Science, University of Southampton, Universite du Quebec a Montreal
Rick Johnson
: Director, Scholarly Publishing and Academic Resources Coalition (SPARC)
Rima Kupryte: Open Society Institute
Manfredi La Manna
: Electronic Society for Social Scientists 
István Rév: Open Society Institute, Open Society Archives
Monika Segbert: eIFL Project consultant 
Sidnei de Souza
: Informatics Director at CRIA, Bioline International
Peter Suber
: Professor of Philosophy, Earlham College & The Free Online Scholarship Newsletter
Jan Velterop
: Publisher, BioMed Central

 

Article Processing Charges (APCs) & Article Submission Charges

This journal charges the following author fees.

Article Submission FREE: 0.00 (USD)

Fast-Track Review FREE: 0.00 (USD)

Article Publication FREE: 0.00 (USD)

 

Publication Ethic Statement

Pernyataan Etika dan Malapraktik Publikasi

Secara umum, etika publikasi Jurnal Bisnis dan Akuntansi (InFestasi) mengacu pada COPE. Jurnal Bisnis dan Akuntansi (InFestasi) adalah jurnal peer-review. Pernyataan kode etik ilmiah ini merupakan pernyataan kode etik semua pihak yang terlibat dalam proses publikasi jurnal ilmiah Jurnal Bisnis dan Akuntansi (InFestasi) yaitu: pengelola, editor, mitra bestari, dan pengarang/penulis. Mengacu pada Peraturan Kepala LIPI Nomor 5 Tahun 2014 tentang Kode Etika Publikasi Ilmiah, maka publikasi Jurnal Bisnis dan Akuntansi (InFestasi) menjungjung nilai etik dalam  publikasi yaitu Kenetralan, Keadilan, dan Kejujuran.

Keputusan publikasi

Editor Jurnal Bisnis dan Akuntansi (InFestasi) bertanggung jawab untuk emutuskan artikel yang diterbitkan. Para editor dapat dipandu oleh kebijakan dari dewan editor jurnal dan dibatasi oleh persyaratan hukum seperti yang berlaku terkait dengan pencemaran nama baik, pelanggaran hak cipta dan plagiarisme. 

Tugas dan Tanggung Jawab Pengelola Jurnal

  1. Menentukan nama jurnal, lingkup keilmuan, keberkalaan, dan akreditasi apabila diperlukan.
  2. Menentukan keanggotaan dewan editor.
  3. Mendefinisikan hubungan antara penerbit, editor, mitra bestari, dan pihak lain dalam suatu kontrak.
  4. Menghargai hal-hal yang bersifat rahasia, baik untuk peneliti yang berkontribusi, pengarang/penulis, editor, maupun mitra bestari.
  5. Menerapkan norma dan ketentuan mengenai hak atas kekayaan intelektual, khususnya hak cipta.
  6. Melakukan telaah kebijakan jurnal dan menyampaikannya kepada pengarang/penulis, dewan editor, mitra bestari, dan pembaca.
  7. Membuat panduan kode berperilaku bagi editor dan mitra bestari.
  8. Mempublikasikan jurnal secara teratur.
  9. Menjamin ketersediaan sumber dana untuk keberlanjutan penerbitan jurnal.
  10. Membangun jaringan kerja sama dan pemasaran.
  11. Mempersiapkan perizinan dan aspek legalitas lainnya.

Tugas dan Tanggung Jawab Editor

  1. Mempertemukan kebutuhan pembaca dan penulis.
  2. Mengupayakan peningkatan mutu publikasi secara berkelanjutan.
  3. Menerapkan proses untuk menjamin mutu karya tulis yang dipublikasikan,
  4. Mengedepankan kebebasan berpendapat secara objektif.
  5. Memelihara integritas rekam jejak akademik pengarang.
  6. Menyampaikan koreksi, klarifikasi, penarikan, dan permintaan maaf apabila diperlukan.
  7. Bertanggung jawab terhadap gaya dan format karya tulis, sedangkan isi dan segala pernyataan dalam karya tulis adalah tanggung jawab penulis.
  8. Secara aktif meminta pendapat penulis, pembaca, mitra bestari, dan anggota dewan editor untuk meningkatkan mutu publikasi.
  9. Mendorong dilakukannya penilaian terhadap jurnal apabila ada temuan.
  10. Mendukung inisiatif untuk mengurangi kesalahan penelitian dan publikasi dengan meminta pengarang melampirkan formulir Klirens Etik yang sudah disetujui oleh Komisi Klirens Etik.
  11. Mendukung inisiatif untuk mendidik peneliti tentang etika publikasi.
  12. Mengkaji efek kebijakan terbitan terhadap sikap pengarang/penulis dan mitra bestari serta memperbaikinya untuk meningkatkan tanggung jawab dan memperkecil kesalahan.
  13. Memiliki pikiran terbuka terhadap pendapat baru atau pandangan orang lain yang mungkin bertentangan dengan pendapat pribadi.
  14. Tidak mempertahankan pendapat sendiri, penulis atau pihak ketiga yang dapat mengakibatkan keputusan tidak objektif.
  15. Mendorong penulis, supaya dapat melakukan perbaikan karya tulis hingga layak terbit.

Tugas dan Tanggung Jawab Mitra Bestari

  1. Mendapat tugas dari editor untuk menelaah karya tulis dan menyampaikan hasil penelaahan kepada editor, sebagai bahan penentuan kelayakan suatu karya tulis untuk diterbitkan.
  2. Penelaah tidak boleh melakukan telaah atas karya tulis yang melibatkan dirinya, baik secara langsung maupun tidak 
  3. Menjaga privasi penulis dengan tidak menyebarluaskan hasil koreksi, saran, dan rekomendasi dengan memberikan kritik, saran, masukan, dan rekomendasi.
  4. Mendorong penulis untuk melakukan perbaikan karya tulis.
  5. Menelaah kembali karya tulis yang telah diperbaiki sesuai dengan standar yang telah ditentukan.
  6. Karya tulis ditelaah secara tepat waktu sesuai gaya selingkung terbitan berdasarkan kaidah ilmiah (metode pengumpulan data, legalitas penulis, kesimpulan, dan lain-lain.).

Tugas dan Tanggung Jawab Penulis

  1. Memastikan bahwa yang masuk dalam daftar penulis memenuhi kriteria sebagai penulis.
  2. Bertanggung jawab secara kolektif untuk pekerjaan dan isi artikel meliputi metode, analisis, perhitungan, dan rinciannya.
  3. Menjelaskan keterbatasan-keterbatasan dalam penelitian.
  4. Menanggapi komentar yang dibuat oleh para mitra bestari secara profesional dan tepat waktu.
  5. Menginformasikan kepada editor jika akan menarik kembali karya tulisnya.
  6. Membuat pernyataan bahwa karya tulis yang diserahkan untuk diterbitkan adalah asli, belum pernah dipublikasikan di manapun dalam bahasa apapun, dan tidak sedang dalam proses pengajuan ke penerbit lain.

Editor in Chief
Yuni Rimawati

 

 Statement of Publication Ethics and Malpractice

In general, ethics of publication of the Journal of Business and Accounting (InFestation) refers to COPE. Journal of Business and Accounting (InFestasi) is a peer-reviewed journal published twice a year. This scientific code of ethics statement is a code of ethics statement of all parties involved in the process of publication scientific journals Business and Accounting Journal (InFestasi), namely: managers, editors, reviewers, and authors. Referring to the Head of LIPI Regulation Number 5 of 2014 concerning the Code of Ethics for Scientific Publication, the publication of the Business and Accounting Journal (InFestasi) promotes ethical values in publications namely Neutrality, Justice and Honesty.

Publication decision

 

The editor of the Business and Accounting Journal (InFestasi) is responsible for deciding which articles to publish. The editors can be guided by the policies of the journal editor's board and are limited by legal requirements such as those applicable in relation to defamation, copyright infringement and plagiarism.

Duties and Responsibilities of Journal Managers

1. Determine the name of the journal, scope of science, scale, and accreditation if necessary.

2. Determine the editorial board membership.

3. Defining relationships between publishers, editors, reviewers, and other parties in a contract.

4. Respect confidential matters, both for contributing researchers, authors, editors, and reviewers.

5. Implement norms and provisions regarding intellectual property rights, especially copyright.

6. Conduct a review of journal policies and submit them to authors, board editors, reviewers, and readers.

7. Make a code of conduct guide for editors and reviewers.

8. Publish journals regularly.

9. Guarantee the availability of funding sources for the sustainability of journal publishing.

10. Building a network of cooperation and marketing.

11. Prepare licensing and other legal aspects.

Editor's Duties and Responsibilities

1. Meeting the needs of readers and authors,

2. Strive for continuous improvement in the quality of publications,

3. Implement the process to guarantee the quality of published papers,

4. Prioritizing freedom of opinion objectively,

5. Maintain the integrity of the academic track record of the author,

6. Submitting corrections, clarifications, withdrawals, and apologies if needed,

7. Responsible for the style and format of the writing, while the contents and all statements in the paper are the responsibility of the author,

8. Actively asking for the opinions of authors, readers, reviewers, and members of the editorial board to improve the quality of publications,

9. Encourage the assessment of journals if there are findings,

10. Support initiatives to reduce research and publication errors by asking authors to attach an Ethics Clearance form that has been approved by the Ethics Clearance Commission,

11. Support initiatives to educate researchers about the ethics of publication,

12. Assess the effects of policy issues on the attitudes of authors / authors and best partners and improve them to increase responsibility and minimize errors,

13. Having an open mind about new opinions or other people's views that might conflict with personal opinions,

14. Do not maintain your own opinions, authors or third parties that can lead to non-objective decisions,

15. Encourage writers, so they can make revisions of their writings until they are published.

Duties and Responsibilities of Reviewers

1. Obtain the task of the editor to review the paper and submit the results of the review to the editor, as material for determining the feasibility of a paper to be published.

2. The reviewer may not conduct a study of a paper involving him, directly or indirectly

3. Maintain the privacy of the author by not disseminating the results of corrections, suggestions, and recommendations by providing criticism, suggestions, input, and recommendations

4. Encourage writers to make improvements to written works

5. Reviewing the corrected paper in accordance with predetermined standards.

6. Writing is reviewed in a timely manner according to the style of the issue published based on scientific rules (methods of data collection, author's legality, conclusions, etc.).

Author's Duties and Responsibilities

1. Ensure that what is included in the list of authors meets the criteria as a writer.

2. Collectively responsible for work and the contents of the article include methods, analysis, calculations, and details.

4. Explain the limitations of research

5. Responding to comments made by reviewers in a professional and timely manner.

6. Inform the editor if you will retract the paper.

7. Make a statement that the paper submitted for publication is authentic, has never been published anywhere in any language, and is not currently in