Policies

Focus and Scope

JAF is one of the scientific publications journal published by School of Economics and Business, Telkom University.

The objectives of Journal of Accounting and Finance (JAF) is to establish an effective channel of communication between stakeholders including academic and research institution, businesses, governments and communities. It also aims to promote and disseminate the research finding in the development of management theories and practices, especially in Indonesia.

Journal of Accounting and Finance (JAF) welcomes empirical and theoretical articles dealing with micro, and macro phenomena. Manuscripts that are suitable for publication in the JAF cover domains such as Accounting and Financial Information, Accounting Information Systems, Auditing, Behavioral financial and accounting research, Corporate finance, Cost Accounting, Ethical Issues in Accounting and Financial Reporting, Financial Accounting, Financial Management, International Accounting and Finance, Investments, Management Accounting, Portfolio, Management, Risk Management, Social and Environmental Accounting, Corporate Finance, Capital Market, Market Disipline, Behavioral Finance, International Finance, Market Microstructure

Peer Review Process

Peer review is a process of evaluating and validating a scholarly work by one or more people of similar competence to the work. Authors should submit original manuscript without any plagiarism and inappropriate data manipulation. The Chief Editor will screen the manuscript to ensure basic science criteria. After the first screening, each submitted manuscript will be reviewed by at least two reviewers and one additional reviewer if the first two show strong different recommendations. This journal follows double blind scheme for reviewing process, meaning that both authors and reviewers are anonymous. Base on the results of the peer review, the Chief Editor will notify the author via email whether the manuscript is accepted, rejected, or required more revision. Should the manuscript require revisions, the authors must correctly and completely address the reviewers’ comments before resubmitting. The revised manuscript will be sent back to the reviewers for validating the revisions. The manuscript will only be accepted for publication if the reviewers and editors has satisfied with the revisions.

Review Process

The Editor or Section Editor selects the Reviewer to review a submission. Reviewers are asked to submit reviews to the journal's website and can upload attachments for the use of the Editor and Author. Reviewers may be rated by Section Editors, again depending on the policies of this journal.

These processes to submit a review for JAF:

Log in as a Reviewer using the account username and password provided. Find ‘my assigned” toolbar.
On the dashboard’s Reviewer, a list of article titles is assigned to the reviewer (him/herself).
Click on the link "Review" to see details of the article.
There are four stages to complete the review process, i.e., "Request," "Guidelines," "Download & Review," and "Completion." In the first stage, “Request” " reviewers are asked to give a decision on their willingness to carry out a review, with the deadline specified by the Section Editor and a statement that there is no "competing interest." So, click on the "Accept Review. Continue to Step #2 ".
After the reviewer expresses willingness to review an article, the reviewer will be taken to the second stage, “Guidelines." At this stage, reviewers are asked to read and understand the guidelines for reviewing an article. Continue by clicking the button "Continue to Step #3".
At stage number 3, “Download & Review,” the reviewer begins the review process. Few things that need to be done by a Reviewer are:
1. Downloading files article that will be reviewed by clicking on the article title
2. Perform a review process by providing an assessment of the article is based on a review form that has been provided
3. Give review/feedback/comment/ and suggestions for article improvement
4. Upload file review (if any).
5. Give the "Recommendation" to the editor concerning the assessment of the article. f. Then click "Submit Review".
Click "OK" to confirm sending the results of the reviews.
After completing the review/assessment, the last stage is "Completion," which contains information that you have reviewed the article.

Open Access Policy

All articles published by JAF are openly accessible on the principle that making research freely available to the public supports greater global knowledge exchange. It means:

Every reader has free and unlimited access to the full-text of all articles published in JAF, and
Every reader is free to re-use the published article if proper citation of the original publication is given.

Archiving Policy

JAF (Journal of Accounting and Finance) is committed to ensuring the long-term preservation and accessibility of all published content. The journal employs reliable digital archiving solutions to safeguard scholarly work for future use.

1. LOCKSS System for Secure Archiving

The journal utilizes the LOCKSS (Lots of Copies Keep Stuff Safe) system, which provides a distributed archiving system to ensure digital preservation and redundancy.
Through LOCKSS, multiple copies of the journal's content are stored across a network of participating libraries, protecting against loss, corruption, or removal.

2. Digital Repositories and Indexing

All published articles are permanently stored and indexed in reputable academic repositories and databases.
The journal follows industry-standard preservation practices to maintain the integrity and authenticity of scholarly content.

3. Accessibility and Long-Term Availability

Archived content remains freely accessible to researchers, institutions, and the public, even in the event of technical failures or unforeseen circumstances.
The archiving policy aligns with Open Access principles, ensuring that knowledge remains widely available without barriers.

This archiving policy guarantees the security, availability, and preservation of all scholarly publications in this journal

Publication Ethics and Malpractice Statement

This publishing code of ethics is derived from the COPE Best Practice Guidelines for Journal Editors. The aim of the code of ethics is to regulate publishing activities and ethics in the JAF for authors, editors, and the publisher.

The publication of an article in a peer-reviewed journal is an essential building block in the development of a coherent and respected network of knowledge. It is a direct reflection of the quality of the work of the authors and the institutions that support them. Peer-reviewed articles support and embody the scientific method.

Important to agree upon standards of expected ethical behavior for all parties involved in the act of publishing: the author, the journal editor, the peer reviewer, the publisher, and sponsored journals.

General duties and responsibilities of Editors

Publication Decision

Based on the review report the editor has complete responsibility and authority to accept, reject, or request modifications to the manuscript. 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 of JAF 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.

Review of Manuscripts

The Editor of JAF must ensure that each manuscript is initially evaluated by the reviewer for originality, making use of appropriate software to do so.

Fairness

The editor must ensure that each manuscript submitted to JAF is double-blind reviewed for its intellectual content without regard to sex, gender, race, religion, ethnic, political, citizenship, etc. of the authors.

Confidentiality

JAF protects the confidentiality of all individual data and information related to the publication. JAF also guarantees the confidentiality of articles submitted to parties not related to the publication process.

Disclosure and Conflicts of Interest

The editor of JAF will not use unpublished materials disclosed in a submitted manuscript for his/her own research without written consent of the author.

General duties and responsibilities of Reviewers

Contribution to Editorial Decisions

JAF uses a double-blind review process. Reviewer assists an editor in making editorial decisions and through communication of the editor with authors, a reviewer can also help authors improve the quality of work. Peer review is an essential part of formal scientific communication and has a central role in the scientific method. The task of the reviewer is critical, but also constructive assessment of the received manuscripts. He or she provides detailed and reasoned objections and suggestions related to the research and the way in which it is presented in the work. Reviewers are not responsible for communicating with authors.

Timeliness
JAF is committed to review the author's articles in accordance with the specified time period. Reviewers will be given a period of time to review the article, if they cannot review within the specified time period, then the article will be transferred to another qualified reviewer.
Confidentiality
Each submission received for review must be treated as a confidential document. It should not be shown or discussed it with other people except with the permission of the editor.
Standards of Objectivity

The reviewers should evaluate articles based on the content, provide recommendations for improvement, and clearly express their views and support them with arguments. The review comment should be respectful.

Referencing
The reviewer should identify relevant articles which were not cited by the author. Any statement that an observation, derivation, or argument had been previously published should be accompanied by a citation. Reviewers also need to alert editors to substantial similarity or overlap between the manuscript under consideration and any published paper they are personally acquainted with.
Disclosure and Conflict of Interest

Reviewer must not use unpublished materials disclosed in submitted manuscript for their own research without the express written consent of the author. Confidential information or ideas obtained through the review process must remain confidential and should not be used for personal gain. Reviewers should not agree to review the manuscripts in which there is a conflict of interest because of competition, cooperation, or other relationships or connections with any author, company or institution associated with the work.

General duties and responsibilities of Authors

Reporting standards

Authors reporting an original research are required to provide their work in the correct manner in accordance with the patterns of scientific and academic communication. The authors are also required to explain the methods and results of research in a clear and unambiguous way. The paper should contain sufficient detail and references consisting of clear tables, figures, and references. Fraudulent or inaccurate statements is unethical and unacceptable behavior.

Data Access and Retention

Authors may be required to provide basic information related to the work for the purpose of editorial reviews and they should be willing to provide and keep such information for a reasonable time after its publication.

Originality and Plagiarism

Plagiarism in all its forms is considered unethical behavior which is not acceptable. An author should ensure that articles submitted to the Journal Manajemen Indonesia are original work and not allowed to submit the same articles to other journals while their articles are under review. The author is required to obtain permission from the copyright holder to publish illustrations, photographs, tables and other materials that are protected by copyright law. Each submitted article will go through an initial review process to check for plagiarism.

Multiple or simultaneous publication

The submission of the same manuscript simultaneously to more than one journal is considered unethical behavior in publishing and unacceptable. Authors should not submit previously published papers to another journal. The author must prove through a written statement that the submitted article has not been published and or is not currently published through other journals.

Referencing
Authors should cite all sources that affect the content of research and manuscript. Any information obtained, for example, in a conversation, correspondence or discussion with a third parties may not be used or transferred without the prior written permission of the source. Any information originating from other sources shall be cited correctly and in accordance with the procedure.
Authorship
Authorship should be limited to those who have been involved in making a significant contribution to the conception, design, implementation and interpretation of the study. All authors are required to provide a signed statement that the research is their original research work. After viewing and agreeing to the final version of the work, all authors agree on its submitting for publication.
Communication with Editors and Reviewers

Authors are expected to respond professionally and timely to editorial and reviewer comments. If an author decides to withdraw the manuscript that was already submitted to the review process, they should immediately notify the editor.

Disclosure and Conflicts of Interest

Authors must disclose any financial or other significant conflicts of interest that may affect the result of their work. The manuscript should clearly state all organizations that have provided support for research and all funding sources and their possible role in conducting research and processing and publication of the results.

Basic errors in articles

The author is committed to notifying editors or publishers if they find significant errors or inaccuracies in their publications, and working with editors to withdraw or correct the work. If the editor discovers from a third party that the published article contains significant errors, the author's obligation is to immediately withdraw or correct the work or provide evidence to the editor about the validity of the original work.

Retraction Policy

JAF (Journal of Accounting and Finance) is committed to maintaining the integrity of the scholarly record. Retractions are issued in accordance with the Committee on Publication Ethics (COPE) guidelines to correct the academic record when significant ethical violations, errors, or misconduct are identified in published articles.

1. Grounds for Retraction

An article may be retracted under the following circumstances:

Plagiarism: If the article contains significant portions copied from other works without proper citation.
Data fabrication or falsification: If the research findings are based on manipulated, fabricated, or falsified data.
Duplicate publication: If the same article has been published in another journal without proper justification or approval.
Ethical breaches: If the article violates ethical research standards, including human or animal research ethics.
Undisclosed conflicts of interest: If serious undisclosed conflicts of interest are found that compromise the credibility of the research.
Major errors affecting validity: If errors in data analysis, methodology, or results significantly alter the study’s conclusions.

2. Retraction Process

The editorial board initiates an investigation upon receiving allegations of misconduct or errors.
Authors are given an opportunity to respond to concerns before a final decision is made.
If retraction is justified, the journal will:

Publish a formal retraction notice, clearly stating the reason for the retraction.
Mark the article as retracted, while keeping the original version available for transparency.
Update indexing databases to reflect the retraction.

3. Retraction Notice

A retraction notice will be published in the journal and linked to the original article. It will include:

The reason for retraction (e.g., plagiarism, ethical violations, or errors).
A statement clarifying whether the authors agreed to the retraction.
Information on any related editorial actions.

4. Partial Retractions and Corrections

If only part of an article is affected by errors, a correction or erratum may be issued instead of a full retraction.
The correction will be clearly linked to the original article to ensure transparency.

5. Consequences of Retraction

Retracted articles remain available but are clearly labeled to prevent further citation of unreliable work.
Authors responsible for misconduct may be banned from future submissions.
Severe cases of ethical violations may be reported to affiliated institutions or funding agencies.

By enforcing a strict retraction policy, JAF (Journal of Accounting and Finance) upholds the highest standards of research integrity and academic credibility.

Policy of Screening for Plagiarism

To uphold academic integrity and ensure the originality of published research, JAF (Journal of Accounting and Finance) strictly enforces a plagiarism screening policy. All submitted manuscripts undergo plagiarism detection using iThenticate before being considered for peer review and publication.

1. Plagiarism Detection Process

All manuscripts are screened using iThenticate plagiarism detection software to check for textual similarity and potential plagiarism.
The maximum acceptable similarity score is 25%, excluding references/bibliographies.
Manuscripts exceeding this threshold may be immediately rejected or returned for revision.

2. Definition of Plagiarism

Plagiarism in any form is strictly prohibited. This includes but is not limited to:

Direct plagiarism: Copying text from another source without citation.
Self-plagiarism: Reusing portions of an author’s own previously published work without proper attribution.
Mosaic plagiarism: Paraphrasing sentences while maintaining the original structure without proper citation.
Improper citation: Failing to properly acknowledge sources of ideas, data, or text.

3. Actions for Plagiarism Violations

If plagiarism is detected:

Minor cases (similarity between 25-30%): Authors will be required to revise the manuscript and provide proper citations.
Moderate cases (similarity above 30%): The manuscript will be rejected, and authors may be advised to rewrite and resubmit.
Severe cases (extensive plagiarism, including verbatim copying from multiple sources): Immediate rejection and blacklisting of the author(s) for future submissions.
If plagiarism is detected after publication, the article may be retracted, and a retraction notice will be issued.

4. Author Responsibility

Authors must ensure that their submission is original and properly cited.
If using previously published work (e.g., conference papers), authors must provide transparency regarding self-citation and prior dissemination.

By implementing this plagiarism screening policy, JAF (Journal of Accounting and Finance) ensures that all published research maintains academic integrity, originality, and scholarly credibility.

Withdrawal Policy

JAF (Journal of Accounting and Finance) is committed to maintaining the integrity of the publication process. Authors are discouraged from withdrawing manuscripts once they have been submitted, as this affects the efficiency of editorial and peer review processes. However, withdrawals may be permitted under specific conditions as outlined below:

1. Withdrawal Before Review Process

Authors may withdraw their manuscript before it enters the peer review process by submitting a written request to the editorial office.
The request must be formally submitted by the corresponding author, stating the reason for withdrawal.

2. Withdrawal During or After Peer Review

Once a manuscript is under review, withdrawal is strongly discouraged.
If authors wish to withdraw, they must provide a valid reason, and approval is subject to the editorial board's discretion.
Frequent or unethical withdrawals may result in blacklisting of the author(s) from future submissions.

3. Withdrawal After Acceptance

Post-acceptance withdrawal is not permitted except in extraordinary circumstances (e.g., ethical concerns, critical errors).
If the withdrawal request is due to ethical violations or research misconduct, the journal reserves the right to issue a retraction and notify relevant authorities.

4. Unauthorized Withdrawal & Consequences

If an author withdraws a manuscript unilaterally without notifying the editorial board, they may be barred from submitting future manuscripts for a certain period.
Institutions or funding agencies may be notified if misconduct is suspected.

5. Editorial Withdrawal Rights

The journal reserves the right to withdraw a submission if ethical issues, plagiarism, or data falsification are discovered at any stage.
A retraction notice will be issued for already published articles found to violate academic integrity.

This policy ensures fairness to all contributors and maintains the efficiency and integrity of the publication process.