Focus and Scope

Jurnal Akun Nabelo: Jurnal Akuntansi, Netral, Akuntabel, Objektif (JAN) is a journal published semi-annually. JAN accepts and publishes scientific articles that contain ideas, review articles or books, research results, literature reviews, and other innovations that are relevant in the study of accounting, particularly financial accounting, management accounting, taxation, auditing, information systems, shari'ah accounting, and social accounting both in the private and public sectors. JAN is open to various approaches and methods of scientific research, both quantitative and qualitative methods.

Section Policies

Articles

Open Submissions

Indexed

Peer Reviewed

Peer Review Process

Jurnal Akun Nabelo: Jurnal Akuntansi, Netral, Akuntabel, Objektif by Universitas Tadulako supported by Ikatan Akuntan Indonesia (IAI).

Every manuscript submitted to the editor will be selected through an initial review process by the Editorial Board. Then manuscript submitted to this journal will be peer-reviewed by 2 (two) reviewers. Peer-Reviewer will assess the substantial and technical aspects of the manuscript. Peer-Reviewer working for Jurnal Akun Nabelo: Jurnal Akuntansi, Netral, Akuntabel, Objektif are experts in the field of Accounting issues. They are vastly experience in managing prestigious journals and have a broad track record of publications in reputable international journals. The accepted manuscript will be available online following the journal peer-reviewing process. The decision of accepted manuscript is the authority of editor-in-chief with regard from editorial board.

Jurnal Akun Nabelo: Jurnal Akuntansi, Netral, Akuntabel, Objektif makes any effort to scan submitted article from plagiarism by Plagiarism Checker and iThenticate.

Open Access Policy

Jurnal Akun Nabelo: Jurnal Akun Netral, Akuntabel, Objektif 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.

Article Processing Charges

Article Submission: 0.00 (IDR)

Article Publication: 300.000 (IDR)

In case, authors need hard print you will be to pay IDR 200,000 (for Indonesia) and US$ 10 (for foreign) exclued delivery fee.

Digital Archiving Policy

Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif, with registered number ISSN 2622-3082 (Print), ISSN 2622-3090 (Online) utilizes the Indonesia One Search (IOS) 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.

Screening for Plagiarism

Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif, with registered number ISSN 2622-3082 (Print), ISSN 2622-3090 (Online) has a policy of screening for plagiarism. We use Anti-Plagiarism Software "Turnitin" to check the authenticity article.

Publication Ethics and Malpractice Statements

Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif, with registered number ISSN 2622-3082 (Print), ISSN 2622-3090 (Online) is a peer-reviewed journal, available in print and online and published two times a year. This statement clarifies ethical behaviour of all parties involved in the act of publishing an article in this journal, including the author, the chief editor, the Editorial Board, the peer-reviewer­­­­­ and the publisher (Department of Accounting, Faculty of Economics and Business, Universitas Tadulako in collaboration with Ikatan Akuntan Indonesia). This statement is based on COPE’s Best Practice Guidelines for Journal Editors.

Ethical Guideline for Journal Publication

The publication of an article in a peer-reviewed Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif 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. It is therefore important to agree upon standards of expected ethical behaviour for all parties involved in the act of publishing: the author, the journal editor, the peer reviewer, the publisher and the society. 

Department of Accounting, Faculty of Economics and Business, Universitas Tadulako in collaboration with Ikatan Akuntan Indonesia as publisher of Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif takes its duties of guardianship over all stages of publishing seriously and we recognize our ethical and other responsibilities. We are committed to ensuring that advertising, reprint or other commercial revenue has no impact or influence on editorial decisions. 

Publication decisions

The editor of the Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif is 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.

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.

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.

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.

Duties of Reviewers

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.

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.

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.

Standards of Objectivity

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

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.

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.

Duties of Authors

Reporting standards

Authors of reports of original research should present an accurate account of the work performed as well as an objective discussion of its significance. Underlying data should be represented accurately in the paper. A paper should contain sufficient detail and references to permit others to replicate the work. Fraudulent or knowingly inaccurate statements constitute unethical behaviour and are unacceptable.

Originality and Plagiarism

The authors should ensure that they have written entirely original works, and if the authors have used the work and/or words of others that this has been appropriately cited or quoted.

Multiple, Redundant or Concurrent Publication

An author should not in general publish manuscripts describing essentially the same research in more than one journal or primary publication. Submitting the same manuscript to more than one journal concurrently constitutes unethical publishing behaviour and is unacceptable.

Acknowledgment of Sources

Proper acknowledgment of the work of others must always be given. Authors should cite publications that have been influential in determining the nature of the reported work.

Authorship of the Paper

Authorship should be limited to those who have made a significant contribution to the conception, design, execution, or interpretation of the reported study. All those who have made significant contributions should be listed as co-authors. Where there are others who have participated in certain substantive aspects of the research project, they should be acknowledged or listed as contributors. The corresponding author should ensure that all appropriate co-authors and no inappropriate co-authors are included on the paper, and that all co-authors have seen and approved the final version of the paper and have agreed to its submission for publication.

Disclosure and Conflicts of Interest

All authors should disclose in their manuscript any financial or other substantive conflict of interest that might be construed to influence the results or interpretation of their manuscript. All sources of financial support for the project should be disclosed.

Fundamental errors in published works

When an author discovers a significant error or inaccuracy in his/her own published work, it is the author’s obligation to promptly notify the journal editor or publisher and cooperate with the editor to retract or correct the paper.

Publication Frequency

Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif, with registered number ISSN 2622-3082 (Print), ISSN 2622-3090 (Online) is published by Department of Accounting, Faculty of Economics and Business, Universitas Tadulako in collaboration with Ikatan Akuntan Indonesia (IAI). It is published twice a year in January and July.

Abstracting and Indexing

Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif, with registered number ISSN 2622-3082 (Print), ISSN 2622-3090 (Online) is indexed by:

1. Google Scholar

2. GARUDA: Garba Rujukan Digital

3. Dimensions

4. Indonesia One Search by PERPUSNAS

5. BASE

6. SINTA 4

Archiving

Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif, with registered number ISSN 2622-3082 (Print), ISSN 2622-3090 (Online) 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...

Bibliography Tools

Writing Bibliography using the ZOTERO or MENDELEY applications, namely style AMERICAN PSYCHOLOGICAL ASSOCIATION 7th EDITION.

Statement of Ethics Form

License & Copyright

The Authors submitting a manuscript do so on the understanding that if accepted for publication, copyright of the article should be assigned to Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif. Copyright encompasses rights to reproduce and deliver the article in all form and media, including reprints, photographs, microfilms, and any other similar reproductions, as well as translations.

Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif, Universitas Tadulako, and the Editors make every effort to ensure that no wrong or misleading data, opinions or statements be published in the journal. In any way, the contents of the articles and advertisements published in Jurnal Akun Nabelo : Jurnal Akuntansi, Netral, Akuntabel, Objektif are the sole and responsibility of their respective authors and advertisers.

Users of this website will be licensed to use materials from this website following the Creative Commons Attribution-Share Alike 4.0 International License. Please use the materials accordingly.

Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif is licensed under a Creative Commons Attribution-Share Alike 4.0 International License

You are free to:

• Share, copy and redistribute the material in any medium or format
• Adapt, remix, transform, and build upon the material for any purpose, even commercially.
• The licensor cannot revoke these freedoms as long as you follow the license terms.

Journal Template

Download Journal Template

Copyright Transfer Agreement

Download Copyright Transfer Agreement Form