Akurasi: Journal Studi Akuntansi dan Keuangan is a published peer-reviewed journal by the Faculty of Economics and Business, University of Mataram. The journal is published periodically twice a year in June (January-June period) and December (July-December period). Journal published as a medium to communicate and disseminate research results empirical in the field of accounting and finance that can contribute in developing practices and enriching accounting literature.

Publishing articles inpeer-reviewed journals is an important part of development Science. Publication is a direct reflection of the quality of the work authors and institutions that shelter them. Articles from the results of peer-reviewed blind-reviewed support and embody a scientific approach. Therefore, a standard of ethical behavior is required for all parties involved in publication: editors journals, reviewers, and authors.

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

Ethical Standards for Editors of Journals (Ethical Standards for Editors)

1. Publication Decisions: Editors may be responsible for deciding manuscripts which ones 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 this decision the editor will guided by the policies of the journal's editorial board and limited by statutory requirements such as defamation, copyright infringement and plagiarism.
2. Manuscript Review: The editor must ensure that every article is evaluated have originality. The editor arranges, considers and appoints appropriate peer reviewers and has sufficient expertise and avoids any conflict of interest.
3. Objective Assessment: Editors make an objective assessment in evaluating manuscripts based on intellectual content without discrimination against religious beliefs, ethnicity, the gender or nationality of the author.
4. Confidentiality: All information related to the submitted article should not be disclosed disclosed to anyone other than the authors, reviewers and editorial board as appropriate is required.
5. Disclosure and Conflict of Interest: Editors may not use material from Manuscripts sent that are not published (unpublished material) in research editor alone without written consent from the author, including maintaining confidentiality information or ideas obtained through blind-review and not using them for personal gain. Editors cannot be involved in considering manuscripts when it has a conflict of interest.
6. Cooperation in Investigations: Editors should take sufficient steps responsive when there is an ethical complaint about the article submitted or the article that has been submitted published jointly with the publisher by communicating with the author, give appropriate consideration to individual complaints and claims. If ethical complaints are upheld then relevant actions such as corrections to publications, revocation, disclosure and other records can be made.

Ethical Standards for Bestari Partners (Ethical Standards for Reviewers)

1. Contribution to Editor's Decision: Peer-reviewers through blind-review will assisting editors in making editorial decisions and through editorial communications between the editor and the writer so that the writer can improve the manuscript the article. Peer-reviewers are an important component of formal scientific communication.
2. Timeliness: Only willing to review manuscripts in accordance with the field expertise and be able to provide an accurate and appropriate professional review reviewer expertise. If the reviewer is willing to review the article manuscript then it will complete their study assignments according to the given deadline or may request an extension of time if necessary.
3. Confidentiality: All manuscripts received for review must be kept confidential and did not disclose details of the manuscript or the results of its review, during or after peer-review process, other than those published in journals.
4. Standard of Objectivity: Review of manuscripts is carried out objectively and constructive with clear views and supporting arguments, and avoid providing inappropriate personal comments and criticism.
5. Completeness and Authenticity of References: Reviewers are able to identify publications relevant to the manuscript so as to improve the quality of research, including identifying relevant manuscripts not cited by authors, similarities substantial or overlapping between the manuscript and other papers that have been published and delivered to the editor.
6. Disclosure and Conflict of Interest : Information and ideas obtained from Manuscripts during the peer-review process are not used for personal gain reviewers, or other people or organizations, or those that harm the party other. The reviewers certify the presence of all potential conflicts of interest arising from competition, collaboration and other connections with authors, other parties or institutions any related to the reviewed manuscript.

Ethical Standards for Authors

1. Writing Standards: Writers must present accurate articles about research results carried out and presents an objective discussion of the significance of the research the. 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 references that are sufficiently detailed and written following the guidelines for writing and journal submissions.
2. Access to Research Data: Authors may be asked to provide raw data above manuscripts/scripts to be reviewed and must be able to provide public access to the data if possible, and must be able to store the data in reasonable period of time after publication.
3. Originality and Plagiarism: The author must ensure that all manuscripts are written is an original work, and if using the results of work and/or work other people, the author must present the quotation appropriately. Manuscripts written cannot contain elements of plagiarism. Various forms of plagiarism such as acknowledging the writings of others as one's own writing, copying or rewriting substantial part of other people's work without mentioning the source, as well as claiming results of research conducted by others including self-plagiarism or autobiography plagiarism. Self-plagiarism is quoting results or sentences from one's own work has been published without clearly stating the source.
4. Article Submission Provisions: In general, authors are not allowed to send the same manuscript/script to more than one journal simultaneously equivalent. Submitting the same manuscript to more than one journal is an action unethical and unacceptable. Various publications arising from a research must refer to the main publication.
5. Inclusion of Reference Sources: Correct recognition of the work of others always have to do. Authors must cite influential publications in arrangement of his work. Personally obtained information, as in conversations, correspondence, or discussions with third parties, may not be used or reported without written permission from the source of the information.

6. Authorship Writing: The author is a person who has made a significant contribution of the concept, design, execution or interpretation of the 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 are listed in the manuscript, and all co-authors have read and approved the final version of the work and has approved the submission of the manuscript for publication.

7. Hazards and Human Subjects: If the script involves procedures or equipment that has an unusual danger inherent in its use, the author must identify these items clearly in the text.

8. Disclosure and Conflict of Interest : All authors must disclose in the text any possible financial or other substantive conflicts of interest construed to influence the results or interpretation of the text. All sources of financial support relating to the manuscript should be disclosed.
9. Errors in Published Articles: When the author finds an error or significant inaccuracies in his published work, author is responsible for immediately notifying the matter to the editor of the journal, as well cooperate with the editor to withdraw or correct the manuscript the..