Publication Ethic

Jurnal Kajian Akuntansi is a journal which is published by the Research Department of the University of Swadaya Gunung Jati (UGJ). Jurnal Kajian Akuntansi is published in print and online (open Journal System / OJS) in 2017. Jurnal Kajian Akuntansi publishes manuscript articles twice a year (June and December), containing articles in financial accounting, auditing and forensic accounting, innovation and technology in accounting, ethics and professionalism, accounting information system, tax accounting, behavioral accounting, public sector accounting with reference to scientific research standards and procedures established by the editorial board for publication. Manuscript articles can come from researchers, academics, practitioners, lecturers, students and other accounting observers who are interested in research in the field of accounting.

Ethics and Polecy Publication of Jurnal Kajian Akuntansi are:

  1. The manuscript of the article has an updated and guaranteed originality by the author and has not been published previously in other journals / proceedings and / or other publications. 
  2. The manuscript of the article is the result of research through quantitative, qualitative and or Mix Method Research approach.
  3. The manuscript is the result of research / research in the field of accounting science with topics of financial accounting, auditing and forensic accounting, innovation and technology in accounting, ethics and professionalism, accounting information system, tax accounting, behavioral accounting, public sector accounting.
  4. Contribute both theoretically and practically to the development of Science and Technology measured from the update of the findings / ideas / ideas of thought with emphasis on the primary library source referred to in the last 10 years. 
  5. The manuscript of the article in the form of research results with quantitative approach, qualitative, and mix method research empirically. The sharpness of analysis and synthesis is critically important. 
  6. Implementation in the review process by the editorial board is implemented gradually from the secretariat, executing editor and expert editor. In addition, the review is conducted in a blind-review using peer group system. Peer group system is done with the composition of 2 people from external parties and 1 person from internal parties, and strengthened by the best partner who qualified in their field. 
  7. Articles written in established rules or style selingkung and editorial board reserves the right to revise the style selingkung with a note does not change the intent and quality of the article.
  8. A manuscript article that uses research with primary or experimental data should include the questionnaire used. 
  9. Authors are required to send the results of the data and the original table and image files sent to the secretariat of the editorial board of the journal.
  10. Assessment of the final results of the article can be:
    a. The manuscript of the article is accepted without repairs.
    b. The manuscript of the article was received with repairs.
    c. Recommended article submitted to other appropriate journals.
    d. The article script was rejected for not being eligible.
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