Editorial Policies

Focus and Scope

Jurnal Akuntansi dan Bisnis (shortened JAB) is a medium in publishing accounting and business research articles. The JAB topics is related with all accounting aspects, including but is not limited to the following topics:

  1. Financial Accounting
  2. Management Accounting
  3. Public Sector Accounting
  4. Accounting Taxation
  5. Islamic Accounting
  6. Auditing
  7. Corporate Governance
  8. Capital Market
  9. Information System
  10. Accounting Education
  11. Ethics and Professionalism of Accountant
  12. Behavioral Accounting
Published articles in JAB can be empirical or conceptual articles. The determination of published articles in JAB applied a blind-peer review process by the editorial boards and peer reviewers. This process will take into consideration the relevance and contribution of articles in development of sciences, professions and accounting practices, as well as compliance to the scientific publication standards.

 

Section Policies

Article

Checked Open Submissions Checked Indexed Checked Peer Reviewed
 

Peer Review Process

Jurnal Akuntansi dan Bisnis (JAB) applied a double-blind peer review process for each manuscript by involving the board of editors and two peer reviewers.

The peer reviewers will not acknowledge the name and institution of the author or vice versa. The review process in JAB consists of the following steps:

  1. Initial review by managing editor.
  2. Further review by board of editor.
  3. The review process by two peer reviewers.
  4. Final review by board of editor.

The review results produce the following decision:

  1. Articles is accepted without revision.
  2. Articles is received with minor revisions (as recommended by peer reviewers and board of editor).
  3. Articles is accepted with major revisions (as recommended by peer reviewers and board of editor).
  4. Articles is rejected.

 

Publication Frequency

Jurnal Akuntansi dan Bisnis (JAB) is an electronic journal that is managed and published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia. JAB is published periodically twice a year, every February and August.

 

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. All articles published Open Access will be immediately and permanently free for everyone to read and download.  We are continuously working with our author communities to select the best choice of license options: Creative Commons Attribution-ShareAlike (CC BY-SA).

Authors and readers can copy and redistribute the material in any medium or format, as well as remix, transform, and build upon the material for any purpose, even commercially, but they must give appropriate credit (cite to the article or content), provide a link to the license, and indicate if changes were made. If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original.

The Authors submitting a manuscript do so on the understanding that if accepted for publication, copyright of the article shall be assigned to  Jurnal Akuntansi dan Bisnis, Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia as publisher of the journal.

 

Archiving

This journal 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...

 

Publication Ethics

Publication Ethics Statement

This following statement clarifies ethical behavior of all parties involved in the act of publishing an article in this journal, including the author, the editor, the reviewer, and the publisher. This statement is based on Core Practices outlined by the Committee on Publication Ethics (COPE) and the Principles of Transparency and Best Practice in Scholarly Publishing.

1. Duties of Editor

1.1. Publication Decisions

After reading the reviewers’ reports, the editor will decide whether the manuscript is accepted, rejected, or needs revision. This decision is mainly based on how valid the study is and how useful it will be for researchers and readers. Editors make their decisions according to the journal’s policies and must also follow existing laws, such as rules about defamation, copyright, and plagiarism. They may consult with other editors or reviewers before making a final decision.

Editors are responsible for everything that is published in the journal. They must have clear rules and procedures to make sure the published articles are of good quality and that the journal’s academic record remains trustworthy.

1.2. Review of Manuscripts

The editor must first check every manuscript to make sure it is original. The editor is also responsible for managing the peer review process in a fair and proper way. Editors should clearly describe how peer review works in the author guidelines and explain which sections of the journal are reviewed by peers.

When choosing reviewers, editors must select people who have the right expertise for the topic and avoid anyone who has a conflict of interest with the paper.

1.3. Fair Play

Editors must judge every manuscript based only on its academic quality and ideas. They must not be influenced by the author’s gender, sex, race, religion, nationality, or any other personal background.

To make fair decisions, editors must protect their independence and act with honesty and integrity. Because editors have strong influence over what gets published, it is essential that their decisions are made in a neutral and unbiased way.

1.4. Confidentiality

Editors must keep all information about submitted manuscripts private. They must carefully check and prevent any misuse or leakage of personal data and confidential information, especially when the study involves patients.

This means authors must have proper informed consent for the research itself and, when necessary, separate consent for publishing the data or results. Editors are responsible for making sure these rules are followed.

1.5. Disclosure and Conflicts of Interest

Editors must not use any unpublished information from a submitted manuscript for their own research unless they have written permission from the author. Editors must also stay out of the decision-making process if they have any personal or professional conflict of interest with the manuscript.

If a manuscript is submitted by an editor of the journal, it will be reviewed outside the normal editorial system to ensure the review process remains fair, independent, and free from bias. The manuscript will be handled in a very strict and transparent way. Another independent editor should manage the peer review instead of the author-editor, to reduce possible bias.

2. Duties of Reviewers

2.1. Confidentiality

All information about manuscripts submitted by authors must be kept private and treated as confidential. It should not be shared with or discussed with anyone else unless the editor gives clear permission.

2.2. Acknowledgement of Sources

Reviewers must check that authors properly credit all data sources used in the study. They should point out important previous studies that the authors did not cite. If an idea, result, or argument has already been published before, the reviewer should make sure a correct reference is included.

Reviewers must inform the journal right away if they find any problems, such as ethical concerns, strong similarity with another paper, or signs of possible misconduct in the research or writing process. However, reviewers must keep these concerns private and must not investigate the issue on their own unless the journal asks them to do so.

2.3. Standards of Objectivity

Reviewers must evaluate manuscripts in a fair and objective way. They should clearly explain their opinions and support them with logical reasons. Reviewers must follow the journal’s instructions about what kind of feedback they should give, unless there is a strong reason not to.

Reviews should be helpful and constructive, with comments that guide authors on how to improve their paper. Reviewers should also clearly state which suggested extra experiments or analyses are necessary to support the paper’s main claims and which suggestions are only meant to improve or expand the study.

2.4. Disclosure and Conflict of Interest

Any confidential information or ideas learned during peer review must be kept private and must not be used for personal benefit. Reviewers must not review a manuscript if they have a conflict of interest because of competition, collaboration, or any personal or professional relationship with the authors, companies, or institutions related to the paper.

If reviewers think they know who the author is and this could create a conflict of interest, they must inform the journal immediately.

2.5. Promptness

Reviewers should complete their reviews within a reasonable time. They should only accept a review request if they believe they can finish it by the agreed deadline. If they need more time, they must inform the journal as soon as possible.

If a reviewer realizes that they cannot finish the review within the given time, they must tell the editor immediately so the manuscript can be assigned to another reviewer.

3. Duties of Authors

3.1. Reporting Standards

Authors must report their research truthfully and clearly, and explain its importance in an objective way. Research results must be presented honestly, without making up data, changing data improperly, or hiding important findings.

A manuscript should include enough detail and references so that other researchers can repeat the study if needed. Any false or intentionally misleading statements are considered unethical and will not be accepted. Authors must also make sure their manuscript follows all submission rules and guidelines of the journal.

3.2. Originality and Plagiarism

Authors must make sure that their paper is completely original. The manuscript must not be sent to more than one journal at the same time, unless the editors have clearly agreed to publish it together.

All relevant earlier studies must be properly recognized and cited, including the authors’ own previous work and the work of other researchers. Whenever possible, original research articles should be used as references. If authors use the exact words from another publication, those words must be placed in quotation marks and followed by the correct citation.

3.4. Multiple, Redundant, or Concurrent Publications

Authors should not send the same manuscript to more than one journal at the same time. They should also avoid publishing more than one paper that reports the same study or very similar results in different journals.

Submitting the same paper to multiple journals at once is considered unethical and is not allowed. If several articles come from one research project, this must be clearly stated, and the main or first publication must be properly cited.

3.5. Acknowledgement of Sources

Authors must clearly mention all data sources used in their research and cite any studies that influenced their work. The contributions of other researchers must always be properly recognized and referenced.

3.6. Authorship of the Paper

The list of authors must correctly show who really contributed to the research and the writing of the paper. Only people who made a major contribution to the idea, design, data collection, or interpretation of the study should be named as authors.

Anyone who helped in a smaller or technical way should not be listed as an author but should be mentioned in the acknowledgements section. All authors must have read and approved the final version of the manuscript and must agree to have their names included as co-authors.

3.7. Disclosure and Conflicts of Interest

All authors must openly state in their manuscript any financial or other important conflicts of interest that could affect the results or how the findings are interpreted. They must also clearly report all sources of funding or financial support for the study.

3.8. Fundamental Errors in Published Works

If authors find a serious mistake or incorrect information in their submitted paper, they must inform the journal editor or publisher as soon as possible and work together with them to correct or withdraw the paper.

3.9. Hazards and Human or Animal Subjects

Authors must clearly state in the manuscript if their study uses any chemicals, methods, or equipment that involve special or unusual risks.

 

Complaints and Appeals

Complaints and Appeals

1. General Concerns or Complaints

If you have any concerns or complaints regarding publication in Jurnal Akuntansi dan Bisnis (JAB), please email jabfebuns@gmail.com. Complaints should clearly describe the issue and, where applicable, provide relevant supporting information or evidence.

JAB strives to acknowledge receipt of your email within seven business days. The complaint will be assessed by the Editor-in-Chief or a designated member of the Editorial Board in accordance with the principles and guidelines of COPE.

You will be informed of the investigation's outcome in writing. While we aim to resolve issues as quickly as possible, typically within six weeks, some investigations may take longer due to the complexity of the issue, availability of data, involvement of multiple authors and papers, or participation of external parties such as the author's institution.

To ensure due process, we kindly ask that you refrain from public commentary until the investigation concludes.

If you wish to further pursue your complaint, you may contact COPE directly. More information is available on the COPE website.

2. Complaints about Our Publications

All concerns regarding our published content are investigated confidentially and in line with COPE guidelines, regardless of the complainant's status or identity. Often, an internal review is conducted to decide if a full investigation is necessary. Any investigation will be conducted in collaboration with the author and the Journal Editor.

We strive to maintain the complainant's anonymity as much as possible, though certain complaints may inadvertently reveal their identity. Once an investigation is concluded and appropriate action is determined, we will inform the complainant. However, to maintain confidentiality, we cannot provide regular updates during the investigation.

3. Appealing the Editorial Decision

Editors have wide discretion in deciding if a submission is suitable for their journal. Many submissions are declined without external review, often accompanied by a general rejection statement. Such decisions cannot be formally appealed.

However, if an author believes that the rejection did not follow journal policies and procedures, they may appeal by submitting a detailed, point-by-point response to the reviewer and editor comments. The Editor will then review the peer review process. If the decision adhered to the editorial criteria, the Editor's rejection decision is final.

4. Appealing Corrective Action Taken Post Publication

When concerns are raised about a published article, the Editor will decide, following COPE guidelines, including those on retraction, whether the article needs to be retracted or if other corrective actions or notifications are necessary.

Authors can appeal this decision if new evidence affecting the initial decision emerges before the specified comment deadline. These appeals will be reviewed by the Editor and/or external scientific advisors. Decisions on appeals regarding retraction and expressions of concern are final.

 

Use of Generative AI

Artificial Intelligence (AI) Policy

1. General Principles

Jurnal Akuntansi dan Bisnis (JAB) recognizes the increasing use of Artificial Intelligence (AI), including generative AI and AI-assisted technologies, in scholarly publishing. AI tools may assist authors in improving language clarity, organizing content, and supporting technical processes. However, their use must be carefully managed to uphold academic integrity, originality, transparency, accountability, confidentiality in peer review, as well as privacy, intellectual property, and other rights.

This policy applies to authors, reviewers, editors, and editorial staff throughout the processes of manuscript preparation, peer review, and editorial handling. AI tools must not be used as a substitute for human critical thinking, scholarly judgment, or professional responsibility.

2. Definition and Scope of AI Tools

For the purposes of this policy, AI tools refer to digital systems that utilize artificial intelligence techniques, such as machine learning or natural language processing, to generate, analyze, translate, summarize, or modify textual, numerical, visual, or audio data in a scholarly context.

These include, but are not limited to, generative AI tools such as ChatGPT, Gemini, and other large language models; writing and language tools such as Grammarly or DeepL; as well as AI-assisted tools for data analysis, coding, visualization, and literature discovery.

3. Permitted Use of AI by Authors

Authors may use AI tools provided that they maintain full responsibility for the content of their manuscripts. Basic language assistance, such as grammar checking, spelling correction, and minor improvements to readability that do not alter the scholarly meaning, does not require disclosure.

However, if AI tools are used for more substantive purposes, including rewriting, restructuring, summarizing text, translation beyond minor editing, supporting coding or data analysis, or assisting in literature exploration or idea generation, authors must disclose such use.

All AI-assisted outputs must be critically reviewed, verified, and validated by the authors to ensure accuracy, reliability, and academic integrity.

4. Restricted and Prohibited Uses of AI

The use of AI tools is strictly restricted in several areas. AI must not be used to generate entire manuscripts or substantial portions of original scholarly content in place of the authors' own intellectual contribution.

AI must not be used to fabricate or manipulate data, results, or findings, nor to generate citations or references without verifying their existence and accuracy. AI must not be used in ways that constitute plagiarism or infringe upon copyright or third-party rights.

Furthermore, the use of generative AI or AI-assisted tools to create or alter images, figures, or graphical content in submitted manuscripts is not permitted, except where such use forms part of the research methodology and is transparently described in a reproducible manner.

5. Authors' Responsibility and Accountability

Authors are solely responsible for all content submitted to the journal, including any material generated or modified using AI tools. They must ensure the accuracy, originality, and reliability of the manuscript, verify all references, eliminate bias and factual errors, and ensure proper citation and attribution of all sources.

Authors must be able to explain their scholarly contributions and take full responsibility for any errors or ethical issues arising from AI-assisted work.

AI tools cannot be listed as authors or co-authors, as authorship implies accountability and responsibility that can only be fulfilled by humans.

6. Privacy, Confidentiality, and Intellectual Property

Authors must ensure that the use of AI tools complies with applicable terms and conditions, particularly regarding privacy, confidentiality, and intellectual property. Confidential, proprietary, or personally identifiable information must not be uploaded to AI tools without appropriate safeguards.

7. Disclosure of AI Use

If AI tools are used beyond basic language assistance, authors must provide a clear disclosure in the manuscript, including the name of the tool, its version (if applicable), its provider, and a description of how it was used.

Authors are encouraged to include a statement such as:

“During the preparation of this manuscript, the authors used [tool name] for [purpose]. All outputs were reviewed and verified by the authors, who take full responsibility for the content.”

8. Use of AI in Peer Review

Peer review in Jurnal Akuntansi dan Bisnis (JAB) is based on confidentiality and human judgment. Reviewers must not upload manuscripts, review reports, or any related content into AI tools, nor use generative AI to perform the scientific evaluation or generate review conclusions.

9. Use of AI by Editors and Editorial Staff

Editors and editorial staff must treat all submitted materials and communications as confidential and must not use AI tools to assist in editorial decision-making. All editorial decisions remain the responsibility of human editors.

10. AI Screening and Editorial Assessment

The journal may use screening tools, including similarity checks and AI-writing detection tools, to support editorial assessment. However, such tools are used only as support and not as the sole basis for decision-making.

If inappropriate or undisclosed use of AI is suspected, the journal may request clarification, revisions, or supporting information, reject the manuscript, or initiate further investigation.

Failure to comply with this policy may result in rejection, retraction, or other corrective actions.

11. Policy Review and Updates

This policy will be periodically reviewed and updated in response to developments in AI technology and publishing standards. Authors, reviewers, and editors are encouraged to consult this policy before using AI tools and to contact the editorial office if clarification is needed.