Publication Ethic

Publication Ethic Statement

KAJIAN AKUNTANSI is an academic journal that commits to upholding the highest peer review standard. This statement explains that there is an ethical action involving all parties in the publication of an article in this journal, including an author, a chief editor, editorial team, reviewers, and publisher (UPT Publikasi Ilmiah and Accounting study program).

 A. Ethical Guidelines of Editors

The publication of articles in KAJIAN AKUNTANSI commits to upholding the highest peer review standard. The articles apply scientific methods and must bear a positive impact to the development of science in Indonesia. Therefore, it is important to agree on ethical standards for all parties involved in the article publication: an author, editors, reviewers, publisher and public.

UPT Publikasi Ilmiah UNISBA as the publisher of KAJIAN AKUNTANSI deals with journal ethics and their impacts to all stages of the article publication. Advertising, reprinting, or other commercial revenues related to the article publication may not cause any impact or influence on editorial decisions.

Publication Decisions

KAJIAN AKUNTANSI editors are responsible for deciding which articles are submitted to reviewers until the articles are published. However, the article submissions to reviewers are conducted through a blind reviewer process. The editors are guided both by the policy of the journal’s editorial board and by the applicable legal requirements in order to avoid defamation, copyright infringement and plagiarism. The editors can also negotiate with reviewers in making the decision.

Fair Play

When an editor evaluates the submitted manuscripts, he/she must evaluate them without regard to race, gender, sexual orientation, religious beliefs, ethnic origin, nationality, or political philosophy of the authors.


The chief editor and other editorial staffs must not disclose any information about the submitted manuscripts even when the scripts are submitted to other evaluation staffs. In addition, the editors also must not disclose any information related to reviewers, other editorial advisors, or publisher.

Disclosure and Conflicts of Interest

Any unpublished articles must not be used in editor’s individual research without the express written consent of the author. All information and ideas obtained through peer review process are kept confidential and must not be used for personal interests. Editors do not consider a script based on a particular interest as a competitive, collaborative result or connection with one of the authors, companies, or similar institutions.

B. Ethical Guidelines of Reviewers


Every selected and qualified reviewer evaluates an article. Besides reviewers’ academic requirements and their capabilities, they must also be able to meet the deadline given in examining the manuscript. If the given deadline will be impossible for a reviewer to evaluate the article, the reviewer must notify the Editor to find other available reviewers.


Each manuscript received is treated as a confidential document. Every incoming manuscript must not be shown or discussed with other parties.
Objectivity Standard

The article evaluation is conducted objectively. Reviewers must express their views clearly with supporting arguments.

Acknowledgement of Sources

Reviewers must be able to identify relevant published work. Statement of observation, derivation, or argumentation that had been previously reported must be accompanied by relevant citations. Reviewers must also provide a reminder to the Editor if there is a substantial similarity or overlap between the manuscript under evaluation and the script that has or ever been published.

C. Ethical Guidelines of Authors

The author is someone who made a significant contribution in the form of the concept, design, implementation, or interpretation of the reported research. In addition, some other contributing parties can be listed as a co-author. The lead author has made sure that the listed co-author thoroughly deserved and contributed. The lead author and co-authors have seen and approved the final version of the results of his article and have agreed to the filing of the publication.

Originality and Plagiarism

KAJIAN AKUNTANSI regards a plagiarism as a serious offense. Authors who deliberately quote or use materials from works or articles that have been issued will be categorized into KAJIAN AKUNTANSI’s black list. Therefore, the authors must ensure that the written article is original. If the authors use the work and / or words of others, the writers must pay attention to exactly how to cite from other references.

Data Access and Retention

Authors are asked to provide the raw data related to their manuscripts for editorials and should be prepared to provide public access to such data (in accordance with Statement of ALPSP-STM data and database). If possible, data should be kept for a considerable time after publication.
Multiple, Redundant or Concurrent Publication

An author should not submit the same article to different journals or publishers. The multiple, redundant or concurrent publication of the same article to different journals simultaneously is an unethical and unacceptable behavior.

Acknowledgment of Sources

If the written article is influenced or inspired by other people's work, the author must provide clear information about it. The quoted sources must be from an influential publication and match the written field subject.

Reporting Standard

Authors of the reports must present an accurate account of the research done by them and the discussion about the research purpose as well. The reports are reported based on accurate data. The article should have detailed and clear references. False or inaccurate reports are considered as unethical and unacceptable behavior.