Focus and Scope

The aim of this Jurnal ASET (Akuntansi Riset) is to promote a principled approach to research on accounting science-related concerns by encouraging inquiry into the relationship between theoretical and practical studies. 

Jurnal ASET (Akuntansi Riset) an electronic journal, provides a forum for publishing the original research articles, review articles from contributors, and the novel technology news related to  accounting science, accounting practices, accounting profession, and finance management

This journal encompasses original research articles, review articles, and short communications, including:

• Management Accounting
• Financial Accounting
• Public Sector Accounting
• Sharia Accounting
  
• Accounting Information Technology
  
• Auditing
• Professional Ethics
• Accounting Education

Section Policies

Articles

Open Submissions

Indexed

Peer Reviewed

Peer Review Process

The article submitted to this online journal will be peer-reviewed at least 2 (two) reviewers. The accepted articles will be available online following the journal peer-reviewing process. The language of this journal must be English.

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.

Publication Frequency

Until June 2009 Jurnal ASET (Akuntansi Riset) was published twice a year in June and December. Every issue consisted of 5 to 7 articles. However, since June 2016, the policy was changed. It is published twice a year in June and December, but every issue consists of 15 articles and therefore every volume consists of 30 articles. This change in article number per issue was aimed to accommodate more quality articles so that dissemination of knowledge and science from local to global will be much faster.

AIMS

The aims of this Journal is to promote a principled approach to research on accounting science-related concerns by encouraging inquiry into the relationship between theoretical and practical studies. The Journal welcomes contributions in such areas of current analysis as Accounting Management, Accounting Finance, Accounting Public Sector, Shariah Accounting, Information Technology in Accounting, Auditing, Professional Ethics, and Accounting Education

Publication Ethics & Malpractice Statement

Publication Ethics and Publication Malpractice Statement

(Based on Elsevier recommendations and COPE's Best Practice Guidelines for Journal Editors)

Ethical guidelines for journal publication

The publication of an article in the peer-reviewed journals published by Program Studi Akuntansi Fakultas Pendidikan Ekonomi dan Bisnis Universitas Pendidikan Indonesia is a process of permanent knowledge improvement. 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 behavior for all parties involved in the act of publishing: the author, the journal editor, the peer reviewer, the publisher and the society of society-owned or sponsored journals.

Program Studi Akuntansi Fakultas Pendidikan Ekonomi dan Bisnis Universitas Pendidikan Indonesia takes their duties of guardianship over all stages of publishing extremely 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. In addition, Editorial Board will assist in communications with other journals and/or publishers where this is useful to editors.

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 behavior and are unacceptable. Review and professional publication articles should also be accurate and objective, and editorial 'opinion' works should be clearly identified as such.

Data access and retention

Authors may be asked to provide the raw data in connection with a paper for editorial review, and should, in any event, be prepared to retain such data for a reasonable time after publication.

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. Plagiarism takes many forms, from 'passing off' another's paper as the author's own paper, to copying or paraphrasing substantial parts of another's paper (without attribution), to claiming results from research conducted by others. Plagiarism in all its forms constitutes unethical publishing behavior and is unacceptable.

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 behavior and is unacceptable. In general, an author should not submit for consideration in another journal a previously published paper.

Acknowledgement 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. Information obtained privately, as in conversation, correspondence, or discussion with third parties, must not be used or reposted without explicit, written permission from the source. Information obtained in the course of confidential services, such as refereeing manuscripts or grant applications, must not be used without the explicit written permission of the author of the work involved in these services.

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 co-authors have seen and approved the final version of the paper and have agreed to its submission for publication.

Hazards and human or animal subjects

If the work involves chemicals, procedures or equipment that have any unusual hazards inherent in their use, the author must clearly identify these in the manuscript. If the work involves the use of animal or human subjects, the author should ensure that the manuscript contains a statement that all procedures were performed in compliance with relevant laws and institutional guidelines and that the appropriate institutional committee(s) has approved them. Authors should include a statement in the manuscript that informed consent was obtained for experimentation with human subjects. The privacy rights of human subjects must always be observed.

Disclosure and conflicts of interest

All authors should disclose in their manuscript any financial or other substantive conflicts 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. Examples of potential conflicts of interest which should be disclosed include employment, consultancies, stock ownership, honoraria, paid expert testimony, patent applications/registrations, and grants or other funding. Potential conflicts of interest should be disclosed at the earliest stage possible.

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. If the editor or the publisher learns from a third party that a published work contains a significant error, it is the obligation of the author to promptly retract or correct the paper or provide evidence to the editor of the correctness of the original paper.

Duties of editors

Publication decisions

The editor of a peer-reviewed journal is responsible for deciding which of the articles submitted to the journal should be published, often working in conjunction with the relevant society (for society-owned or sponsored journals). The validation of the work in question and its importance to researchers and readers must always drive such decisions. The editor 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 editor may confer with other editors or reviewers (or society officers) in making this decision.

Fair play

An editor should 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. Privileged information or ideas obtained through peer review must be kept confidential and not used for personal advantage. Editors should recuse themselves (i.e. should ask a co-editor, associate editor or other members of the editorial board instead to review and consider) from considering manuscripts in which they have conflicts of interest resulting from competitive, collaborative, or other relationships or connections with any of the authors, companies, or (possibly) institutions connected to the papers. Editors should require all contributors to disclose relevant competing interests and publish corrections if competing for interest.

Author(s)’ Publication Ethics and  Malpractice Statement

The undersigned

1)      Name:______________________________________

Affiliation: ________________________________________

2)      Name: __________________________________________________

Affiliation: ________________________________________

3)      Name:______________________________________

Affiliation: ______________________________________________

4)  Name: ______________________________________

Affiliation: _________________________________________

hereby declare that I/we:

1) accept and comply with Jurnal ASET (Akuntansi Riset)  publication ethics and publication malpractice statement.

2) the manuscript entitled:

______________________________________________________________________________________________________________________________________________________________________________________________________

I/we sent to Jurnal ASET (Akuntansi Riset)  for its .................... edition is my/our original work which is free from plagiarism and has not been published before either in printed or online and is not being sent to/reviewed by other publishers.

3) agree with the final version of the manuscript sent by Jurnal ASET (Akuntansi Riset)  editors as the final proof.

Signed: ________________________________________ Date ______________

Signed: ________________________________________ Date ______________

Signed: ________________________________________ Date ______________

Signed: ________________________________________ Date ______________

Plagiarism Screening

Before going to review process, all manuscripts will be checked that they are free from plagiarism practice using "Turnitin" software. If there an indication of plagiarism, the manuscript will instantly be rejected.

Copyright

Authors who publish their articles in Jurnal ASET (Akuntansi Riset) agree to the following terms:

(1) Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 Internasional (CC BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.

(2) Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.

(3) The author is permitted and encouraged to post his/her work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of the published work (See The Effect of Open Access).

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

Indexing

Jurnal Aset (Akuntansi Riset)  has been indexed by Google Scholar , SINTA - Science and Technology Index , Garba Rujukan Digital (Garuda), DOAJ-Directory Open Acces Journal

ISSN

PRINT ISSN   : 2086-2563

ONLINE ISSN : 2541-0342

Fees

Jurnal ASET (Akuntansi Riset) charge for every article published.

Article Publication : 2.000.000 (IDR)

Jurnal ASET (Akuntansi Riset) is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.