Editorial Policies

Focus and Scope

Accounting and Business


Section Policies


Checked Open Submissions Checked Indexed Checked Peer Reviewed

Peer Review Process

Peer Review Process InFestasi

Determination of the article published in the InFestasi is carried out through double-blind peer-review by considering two main aspects in accounting and business. The double-blind peer-review process is adopted to ensure that the manuscript selection is carried out fairly. Editors and reviewers would provide constructive feedback on the manuscript evaluation results to the author(s). The detailed review process is explained as the following:

  1. The submission is only processed online via InFestasi's OJS.
  2. All submitted manuscripts are read by InFestasi Editor in Chief initially for desk evaluation (Points 2 and 3). In this stage, the submitted manuscript would be checked to whether it complies with InFestasi author guidelines and template for submission, also whether the manuscript matches current InFestasi 's focus and scope. If appropriate, the next process would be carried out, and if not, we would reject the manuscript so that it could be submitted to another journal.
  3. The submitted manuscript would be checked with Turnitin (similarity check). If the similarity level is more than 25% (in accordance with the PO PAK 2019), the manuscripts would be rejected promptly without substantive review. The submitted manuscripts that passed this stage would be sent to a suitable editor.
  4. The submitted manuscript would be reviewed by the assigned editor to find out whether it contributes sufficiently to the development of science and practice in accounting and business. Manuscripts with insignificant novelty are rejected in this stage. While the manuscript that qualifies would be proceeded to the substantive review stage by peer reviewers.
  5. Once the substantive review process is finished, the InFestasi Editor in Chief then make a decision based on the assigned editor's and peer reviewers' recommendation with several decision possibilities as the following: (1) rejected: the manuscript is not considered for publication in InFestasi due to several reasons such as the manuscript has no significant novelty and contribution, the manuscript has been prepared poorly, a very similar study was found, etc.; (2) accepted with major revision = the manuscript requires substantial revisions before publication. It might associate with the state of the art, novelty, significance of the study, methodology, etc. The editor would give five to 15 weeks to complete the revisions; (3) accepted with minor revision = the manuscript needs few revisions but not substantial prior to publication. Usually, it relates to InFestasi author guidelines compliance. The editor would give one to four weeks to complete the revisions; (4) accepted without revision = the manuscript would be published without revisions. However, proofreading of the manuscript still would be conducted.
  6. The submitted manuscript that is accepted with revisions (minor or major) would get comments (feedback) from the editor and peer reviewers and would be returned to the author(s) for revisions.
  7. The author(s) is/are given a certain time to complete manuscript revisions following the manuscript's status, i.e. accepted with minor revision or accepted with major revision (refer to explanation about decision possibilities above). Extra time to complete the revisions should be asked to the InFestasi Editor in Chief via email (infestasi@trunojoyo.ac.id)..
  8. The manuscript that has gone through final revisions and got acceptance would be published in the InFestasi in the edition determined by the InFestasi Editor in Chief.



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)

Article Publication : Rp 400.000


Publication Ethic Statement

InFestasi is periodical scientific journal focusing on publication of scientific articles in the field of accounting and business.

The Editor Responsibility

  1. The editor of InFestasi responsible in deciding articles to be published through editorial council meeting. Editor is guided by policy council and journal editorial restricted by valid law concerning defamation, copyright violation and plagiarism.
  2. In the process of articles acceptance, editor team works based on similarity treatment.
  3. In the process of journal review and decision of publication (articles), the editor team does not discriminate any races, sexes, religions ethnic, citizenship, or ideology of political writer.
  4. Editor and editorial team will not open any information about manuscript or article except there is permits from authorship.
  5. A manuscript (articles) that is not published after proposed would not be used as research by editor and will be returned directly to the author.


Reviewer by Partnership

Reviewer helps editor in making decisions on received article.

  1. Reviewer responsible to give recommendation on reviewed article.
  2. Review of script is done objectively and supported by clear argument.
  3. Reviewer maintain secrecy of information for personal gain.


Responsibility of the author

  1. The Author should present an article or research results clearly, honest, and no- plagiarism, and manipulation of data.
  2. The author responsible to confirms articles that have been proposed and written.
  3. The writer must obey requirements of publication in the form of original paper, no-plagiarism, and has never been published in journal or other publication.
  4. The author must show reference of opinion and other literature being quoted.
  5. The author must write a manuscript or article by carrying ethic, honest and responsible as the valid scientific authorial regulation.
  6. The author is prohibited to send similar articles to more than one journal or publication.
  7. The author has no objection if article being corrected without changing basic idea or substance of article.


Publisher Responsibility

  1. InFestasi as scientific journal publisher responsible to publish article after the process of editing, peer review and layouts in accordance with the rules of scientific journal publishing.
  2. InFestasi responsible to guarantee academic freedom of editor and reviewer in running their job.

InFestasi responsible to keep privacy and protects intellectual property and copyright as well as editorial freedom


Plagiarism Policy

Every manuscript that submitted into InFestasi will be will be scanned using turnitin (similarity check) with a maximum plagiarism rate of 25% (in accordance with the PO PAK 2019).