Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu), with registered number online ISSN 2963-671X is open access, peer-reviewed journal whose objective is to publish original research papers related to the Indonesian accounting dan finance issues. JIAKu is also dedicated to disseminating the published articles freely for international academicians, researchers, practitioners, regulators, dan public societies. Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) is published by the Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya which was first published in April 2022. JIAKu published four times a year, in January, April, July and October. Articles published in JIAKu can be in the form of research articles or conceptual articles (non research).
This statement clarifies ethical behavior of all parties involved in the act of publishing an article in Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu), including the authors, the editors, the peer-reviewers and the publisher (Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya)
Ethical Guideline for Journal Publication
The publication of an article in a peer-reviewed Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) 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 id therefore important to agree upon standards of expected ethical behavior for all parties involved in the act of publishing: the authors, the journal editors, the peer-reviewers, the publisher and the society.
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya as publisher of this journal takes its duties of guardianship over all stages of publishing extremely seriously and we recognize our ethical and other responsibilities. We are commited to ensuring that advertising, reprint or other commercial revenue has no impact or influence on editorial decisions. In addition, Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya and Editorial Board of Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) will assist in communications with other journals and/or publishers where this is useful and necessary.
The editor in chief of Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) is responsible for deciding which of the articles submitted to the journal should be published. The decision is based on the recommendation of the journal's editorial board members and reviewers. The journal abides by legal requirements as shall then be in force regarding libel, copyright infringement and plagiarism. The editor confers with the editorial team and reviewers in making this decision.
The editors and reviewers evaluate manuscripts for intellectual content without regard to race, gender, sexual orientation, religious belief, ethnic origin, citizenship, or political philosophy of the authors.
The editor, reviewers, and editorial staff must not disclose any information about a submitted manuscript to anyone other than the corresponding author, reviewers, potential reviewers, editorial team, and the publisher, as appropriate.
Disclosure and Conflicts of Interest
Unpublished materials disclosed in a submitted manuscript must not be used by any of the editorial board members and reviewers in their own research.
DUTIES OF REVIEWERS
Contribution to Editorial Decisions
The journal uses double-blind review process. The reviewers advise the editor-in-chief in making the editorial decision. The editor-in-chief communicates with authors, as required, and helps them in improving quality of their research paper.
The journal editors are committed to provide timely review to the authors. If a reviewer does not submit his/her report in a timely manner, the paper is immediately sent to another qualified reviewer.
Manuscript content is treated with at most confidentiality. The journal uses double blind process. Except for the editor-in-chief, the editors and reviewers cannot discuss paper with any other person, including the authors.
Standards of Objectivity
The editors and reviewers are required to evaluate papers based on the content. The review comment must be respectful of authors. The reviewers are required to justify their decision and recommendation.
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
Authors 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 wherever possible. Fraudulent or knowingly inaccurate statements constitute unethical behavior and are unacceptable.
Data Access and Retention
Authors may be asked to provide the raw data in connection with a paper for editorial review. They should be prepared to provide such data within reasonable time.
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. Papers found with such problems are automatically rejected and authors are so advised.
Multiple, Redundant or Concurrent Publication
When a paper is submitted for possible publication, the submitting author makes a written statement that the paper has not been published not it is currently under publication with any other journal. Simultaneous submission is considered unethical and is therefore unacceptable.
Acknowledgment of Sources
Proper acknowledgment of the work of others is required. Authors must cite publications that have led to the authors’ current research.
Authorship of the Paper
Authorship should be limited to those who have made a significant contribution to the research reported in the manuscript. The corresponding author has a responsibility to keep co-authors posted with the review process. If accepted, all authors are required to give a signed statement that the research work is their original research work.
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.
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.