Editorial Policies

Focus and Scope

Journal of Accounting and Finance Studies aims to disseminate the results of empirical research in the field of accounting and finance for academics and professionals, practitioners, students and other parties. Editors accept writing in the field of research-based accounting studies which cover the main topics, but are not limited to the following fields of study: Financial Accounting; Public Sector Accounting; Management Accounting; Auditing; Tax Accounting; Accounting and Information Systems; Social and Environmental Accounting; Governance and Ethics; Fraud and Forensic Accounting; Capital Market Research; Behavioral Accounting dan CSR and Sustainability Accounting.

Section Policies


 Open Submissions  Indexed Peer Reviewed

Peer Review Process

The Journal of Accounting and Finance Studies has a policy of reviewing all submitted manuscripts. The process is as follows:

The author submits the manuscript
The editor checks the manuscript with Turnitin software to check for plagiarism
The results of the plagiarism check determine the acceptance or rejection of the manuscript
The editor returns the manuscript that passes the plagiarism check to the author via OJS to improve the manuscript according to the editor's directions
The author returns the revised manuscript to the Editor via OJS
The editor submits the manuscript to the Reviewers in a double blind review
The reviewer submits the results of the review to the editor to be forwarded to the writer
The author corrects the manuscript according to the reviewer's notes and suggestions and returns the manuscript to the Editor
The Copy Editor checks the manuscript for conformity with the editorial board's policies
The proofreader checks the manuscript for compliance with the EYD
The Layout Editor checks the manuscript so that it conforms to the template and the rules of the circuit
The journal manager is ready to publish the manuscript according to the publication period

The length of the review process is three to six weeks. Authors are requested to actively monitor OJS and their collaboration to go through the ongoing process

Publication Frequency

AKURASI is published two times annually, June and December by the Faculty of Economics and Business, University of Mataram.

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.


The Journal of Accounting and Finance Studies uses the LOCKSS and CLOCKSS systems in managing journal archives in each issue. The LOCKSS (Lots of Copies Keep Stuff Safe) and CLOCKSS (Controlled Lots of Copies Keep Stuff Safe) systems are available at OJS facilities, to ensure security and permanent filing.

Publication Ethics

AKURASI: Journal of Accounting and Finance Studies is a peer-reviewed journal published by the Faculty of Economics and Business, University of Mataram. The journal is published regularly twice a year in June (January-June period) and December (July-December period). Journals are published as a medium for communicating and disseminating the results of empirical research in accounting and finance which can contribute to the development of practice and enrich accounting literature.

Publishing articles in peer-reviewed journals is an important part of scientific development. Publication is a direct reflection of the quality of the work of the author and the institution that houses it. Blind-reviewed peer-reviewed articles support and embody a scientific approach. Therefore, a standard of ethical behavior is needed for all parties involved in publication: journal editors, reviewers, and authors.

his guide is translated and adopted based on COPE's Best Practice Guidelines for Journal Editors.

Ethical Standards for Editors

  • Publication Decision : Editors can be responsible for deciding which manuscripts are accepted for publication by considering the validation of scientific work and its contribution to researchers and readers to ensure quality and maintain the integrity of published articles. In making these decisions the editor will be guided by the policies of the journal's editorial board and limited by applicable legal requirements such as defamation, copyright infringement and plagiarism.
  • Manuscript Review : The editor must ensure that each article to be evaluated has originality. The editor arranges, considers and appoints appropriate peer-reviewers who have adequate expertise and avoid conflicts of interest.
  • Objective Assessment : Editors exercise objective judgment in evaluating manuscripts based on their intellectual content without discrimination against the author's religious beliefs, ethnicity, gender or nationality.
  • Confidentiality : All information relating to the submitted articles may not be disclosed to anyone other than the authors, reviewers and editorial board as necessary.
  • Disclosure and Conflict of Interest : Editors may not use material from submitted manuscripts that are not published (unpublished material) in the editor's own research without written approval from the author, including maintaining the confidentiality of information or ideas obtained through blind-review and not using them for personal gain . Editors should not be involved in considering manuscripts when they have a conflict of interest.
  • Cooperation in Investigation : The editor must take steps that are responsive enough when there is an ethical complaint about the submitted article or article that has been published together with the publisher by communicating with the author, giving appropriate consideration to each complaint and claim. If ethical complaints are upheld then relevant actions such as corrections to publications, retractions, disclosures and other records may be taken.

Ethical Standards for Reviewers

  • Contribution to the Editor's Decision : Peer-reviewers through blind-review will assist the editor in making editorial decisions and through editorial communication between the editor and the writer so that the writer can improve the manuscript of the article. Peer-reviewers are an important component of formal scientific communication.  
  • Timeliness : Only willing to review manuscripts that are in accordance with their field of expertise and able to provide professional reviews that are accurate and in accordance with the reviewer's expertise. If the reviewer is willing to review the manuscript of the article, he will complete his review task according to the deadline given or may request an extension if necessary. 
  • Confidentiality : All manuscripts received for review must be kept confidential and not disclose details of the manuscript or the results of its review, during or after the peer-review process, other than those published in the journal. 
  • Standards of Objectivity : Review of manuscripts is carried out objectively and constructively with clear views and supporting arguments, and avoid giving inappropriate comments and personal criticism. 
  • Completeness and Authenticity of References : Reviewers are able to identify publications that are relevant to manuscripts so as to improve research quality, including identifying relevant manuscripts that are not cited by authors, substantial similarities or overlapping between manuscripts and other published papers and submitting them to the editor. 
  • Disclosure and Conflict of Interest : Information and ideas obtained from manuscripts during the peer-review process are not used for the personal benefit of the reviewers, or other people or organizations, or to the detriment of other parties. The reviewer declares that there are all potential conflicts of interest arising from competition, collaboration and other connections with authors, other parties or any institution related to the manuscript being reviewed. 

Ethical Standard for Authors

  • Writing Standards : Writers must present accurate articles about the results of the research conducted and provide an objective discussion of the significance of the research. Researchers must present research results honestly with accurate data without falsification and manipulation in the process of collecting and analyzing data. Counterfeiting is an unethical and unacceptable act. Manuscripts must contain sufficiently detailed references and be written following the journal writing and submission guidelines.
  • Access to Research Data : Authors may be asked to provide raw data on manuscripts/manuscripts to be reviewed and must be able to provide public access to these data if possible, and must be able to store these data within a reasonable period of time after publication. 
  • Originality and Plagiarism : The author must ensure that all manuscripts written are original works, and if using the work and/or work of other people, the author must provide accurate quotations. Manuscripts written must not contain elements of plagiarism. Various forms of plagiarism, such as acknowledging other people's writings as one's own writing, copying or rewriting a substantial part of another person's work without mentioning the source, and claiming the results of research conducted by others, are included in self-plagiarism or auto-plagiarism. Self-plagiarism is quoting results or sentences from one's own published work without clearly stating the source. 
  • Article Submission Provisions : In general, authors are not allowed to submit the same manuscript to more than one journal simultaneously. Submitting the same manuscript to more than one journal is unethical and unacceptable. Various publications arising from a study must refer to the main publication. 
  • Inclusion of Reference Sources : Correct acknowledgment of the work of others must always be done. Authors must mention influential publications in the preparation of their work. Information obtained privately, such as in conversation, correspondence, or discussion with third parties, may not be used or reported without written permission from the source of the information. 
  • Authorship of Writing : Authors are people who have made a significant contribution to the concept, design, execution, or interpretation of writing in the manuscript and all parties who have made significant contributions are listed as co-authors. Corresponding authors must ensure that all co-authors have been included in the manuscript, and that all co-authors have read and approved the final version of the work and have approved the manuscript's submission for publication. 
  • Hazards and Human Subjects : If the manuscript involves procedures or equipment that have unusual hazards inherent in their use, the author must identify those items clearly in the manuscript. 
  • Disclosure and Conflict of Interest : All authors must disclose in their manuscript any financial or other substantive conflict of interest that could be construed to influence the outcome or interpretation of the manuscript. All sources of financial support related to the manuscript must be disclosed. 
  • Errors in Published Articles : When the author finds significant errors or inaccuracies in his published work, the author is responsible for immediately notifying the journal editor of this matter, and working with the editor to withdraw or correct the manuscript.