Editorial Policies

Focus and Scope

The Indonesian Journal of Accounting Research also known as Jurnal Riset Akuntansi Indonesia (hereafter JRAI) is a prestigious-leading accounting journal in Indonesia and is the only journal published by the Indonesian Institute of Accountants-Compartment of Accounting Educators. The journal disseminates studies in accounting to academic and professional communities, practitioners, students, and other interested parties. It publishes articles reporting the findings of accounting research from a wide range of topics including, but not limited to: 

- Accounting education;
- Accounting and information systems;
- Auditing;
- Behavioral issues in accounting;
- Capital markets;
- Corporate governance;
- Earnings management;
- Financial accounting and reporting;
- International accounting;
- Management accounting;
- Social and environmental accounting;
- Islamic accounting.

 

Section Policies

Articles

Checked Open Submissions Checked Indexed Checked Peer Reviewed
 

Peer Review Process

Every article that goes to the editorial staff will be selected through Initial Review processes by Editor in Chief. The Editor in Chief has the right to reject article that does not meet the scope of this journal. Every article will be checked for plagiarism by using Turnitin. Then, the article will be going through Double Blind Peer Review in order to check for the scientific merit and the contribution of submitted articles to the accounting literature. The reviewers are expected to give valuable comment to improve the quality of the article submitted

After getting feedback from two reviewers, the editor will make a publication decision. The review process will take approximately 4 weeks to 8 weeks. There are 4 categories of decisions:

  1. Accepted without revision: Accepted article will be published in the current form
  2. Accepted with minor revision: The article will be published under the condition that the minor revision already revised by the author
  3. Resubmit for review: The article needs to be re-worked with major changes and the author has a chance to resubmit the article by repeating the submission process
  4. Rejected: The article is rejected and the author could not resubmit the revised version of the article to the IJAR

 

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...

 

The Indonesian Journal of Accounting Research

The Indonesian Journal of Accounting Research also known as Jurnal Riset Akuntansi Indonesia (hereafter JRAI) is a prestigious-leading accounting journal in Indonesia and is the only journal published by the Indonesian Institute of Accountants-Compartment of Accounting Educators. The journal disseminates studies in accounting to academic and professional communities, practitioners, students, and other interested parties.

 

Review Guidelines

Review Process of Manuscript: Initial Review

  1. Read the abstract to be sure that you have the expertise to review the article. Don’t be afraid to say no to reviewing an article if there is the good reason.
  2. Read information provided by the journal for reviewers so you will know: a) The type of manuscript (e.g., a review article, technical note, original research) and the journal’s expectations/parameters for that type of manuscript.; b) Other journal requirements that the manuscript must meet (e.g., length, citation style).
  3. Know the journal’s scope and mission to make sure that the topic of the paper fits in the scope.
  4. Ready? Read through entire manuscript initially to see if the paper is worth publishing- only make a few notes about major problems if such exist: a) Is the question of interest sound and significant?; b) Was the design and/or method used adequately or fatally flawed? (for original research papers); c) Were the results substantial enough to consider publishable (or were only two or so variables presented or resulted so flawed as to render the paper unpublishable)?
  5. What is your initial impression? If the paper is: a) Acceptable with only minor comments/questions: solid, interesting, and new; sound methodology used; results were well presented; discussion well formulated with Interpretations based on sound science reasoning, etc., with only minor comments/questions, move directly to writing up review; b) Fatally flawed so you will have to reject it: move directly to writing up review; c) A mixture somewhere in the range of “revise and resubmit” to “accepted with major changes” or you’re unsure if it should be rejected yet or not: It may be a worthy paper, but there are major concerns that would need to be addressed.

 Full Review Process of Manuscript

  1. Writing: Is the manuscript easy to follow, that is, has a logical progression and evident organisation?
  2. Is the manuscript concise and understandable? Any parts that should be reduced,
  3. Eliminated/expanded/added?
  4. Note if there are major problems with mechanics: grammar, punctuation, spelling. (If there are just a few places that aren’t worded well or correctly, make a note to tell the author the specific places. If there are consistent problems throughout, only select an example or two if need be- don’t try and edit the whole thing).
  5. Abbreviations: Used judiciously and are composed such that reader won’t have trouble remembering what an abbreviation represents.
  6. Follows style, format and other rules of the journal.
  7. Citations are provided when providing evidence-based information from outside sources.

 

Screening for Plagiarism

The manuscript that submitted into this journal will be screened for plagiarism using TurnitIn dan Grammarly

 

Publication Ethics and Malpractice Statement

The Indonesian Journal of Accounting Research (IJAR) is a double blind-reviewed journal published periodically three times a year (Januari, May, 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 double 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. Double 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.

Duties of Editors

1. Fair Play:

An editor at any time evaluate manuscripts for their intellectual content without regard to race, gender, sexual orientation, religious belief, ethnic origin, citizenship, or political philosophy of the authors.

2. 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.

3. Disclosure and 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.

4. Publication Decisions:

The editor board journal are 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.

5. Review of Manuscripts:

Editor must ensure that each manuscript is initially evaluated by the editor for originality. The editor should organize and use peer review fairly and wisely. Editors should explain their peer review processes in the information for authors and also indicate which parts of the journal are peer reviewed. Editor should use appropriate peer reviewers for papers that are considered for publication by selecting people with sufficient expertise and avoiding those with conflicts of interest.

Duties of Reviewers

1. 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.

2. 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

3.Standards of Objectivity:

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

4. 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.

5. 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.

6. Acknowledgement of Sources:

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

 

Allegation 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 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.

As one of the prevention efforts, we have implemented an initial screening of plagiarism by conducting plagiarism checks on all manuscripts that have been submitted using plagiarism-checker software.

In cases of suspected misconduct, the Editors and Editorial Board will use the best practices of COPE’s Best Practice Guidelines for Journal Editors to assist them in resolving the issue 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 contains such misconduct, a retraction can be published and linked to the original article.

The first step involves determining the allegation's validity and assessing 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.

Suppose scientific misconduct or the presence of other substantial research irregularities is a possibility. In that case, the allegations are shared with the corresponding author, who is requested to provide a detailed response on behalf of all of the coauthors. 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 essential 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, clarifications, retractions with replacement, and retractions, IJAR will continue to fulfill the responsibilities of ensuring the validity and integrity of the scientific record.

 

Complaints and Appeals

IJAR implements a procedure for handling complaints against the journal, Editorial Staff, Editorial Board, or Publisher. The scope of complaints includes any matter of the journal business process, e.g., editorial process, found citation manipulation, unfair editor/reviewer, peer-review manipulation, etc.

To take an unbiased approach, we investigate each case thoroughly, seeking clarification from all affected parties. The complaints will be clarified to the respective person concerning the complaint.

If a third party approaches us with an allegation of plagiarism, we would always seek a response from the original author(s) or copyright holder(s) before deciding on a course of action. We will not be influenced by other parties and will form our decisions unbiased and objective.

We reserve the right not to proceed with a case if the complainant presents a false name or affiliation or acts in an inappropriate or threatening manner towards editors and publishers.



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The Indonesian Journal of Accounting Research (IJAR)

Ikatan Akuntan Indonesia
Graha Akuntan, Jl. Sindanglaya No.1 Menteng, Jakarta Pusat 10310

Editorial Secretariat

CP : Farinza
Phone  : +62 812-2848-2829
Fax    : +62 274 524606
Website: http://ijar-iaikapd.or.id/
Email  : sekretariat@ijar-iaikapd.or.id

Marketing and Sales Office

CP : Reza Fauzi
Divisi Pelayanan, Keanggotaan dan Mitra IAI.
Grha Akuntan, Jl. Sindanglaya No.1, Menteng.
Telp.021-31904232 Ext.324/321

 

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ISSN 2086-6887 (Print)
ISSN 2655 - 1748 (online)

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Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

 

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