Editorial Policies

Focus and Scope

Akurasi: Journal of Accounting and Finance Studies aims to disseminate empirical research findings in the field of accounting and finance for academics, professionals, practitioners, students, and other interested parties.

The editorial team accepts manuscripts based on research in accounting studies that include, but are not limited to, the following areas:

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
CSR and Sustainability Accounting

Section Policies

Artikel

Open Submissions

Indexed

Peer Reviewed

Peer Review Policy

Peer Review Principles

Akurasi: Journal Studi Akuntansi dan Keuangan applies a double-blind peer review system to uphold the academic quality, fairness, and integrity of its publication process. All manuscripts are evaluated fairly and consistently, irrespective of the authors’ institutional affiliations or backgrounds.
The evaluation considers the originality of the research, its relevance to the journal’s aims and scope, its theoretical contribution, methodological rigor, analytical quality, and significance to accounting and finance scholarship.

Initial Editorial Screening

All manuscripts must be submitted through the journal’s Open Journal Systems (OJS) platform. Upon submission, the editorial team conducts an initial assessment to determine whether the manuscript meets the journal’s basic submission requirements.
The initial screening includes a similarity check using appropriate plagiarism detection tools, followed by an editorial assessment of the manuscript’s suitability for the journal’s focus and scope. Manuscripts that fail to meet the required standards or fall outside the journal’s scope may be rejected before external peer review.

Double-Blind Peer Review

Manuscripts that pass the initial screening are assigned to two independent reviewers with relevant subject expertise. The journal maintains a double-blind review procedure in which the identities of authors and reviewers remain concealed from one another throughout the evaluation process.
Reviewers assess the manuscript’s originality, theoretical foundation, research design, methodological appropriateness, interpretation of findings, and contribution to accounting and finance scholarship. They are expected to provide objective evaluations and constructive feedback to support the improvement of the manuscript.
Each reviewer submits an assessment and recommends whether the manuscript should be accepted, revised, or rejected. The editor considers these recommendations alongside an independent editorial assessment before reaching a decision.

Editorial Decisions and Revisions

The editor communicates the editorial decision to the corresponding author through OJS. Possible decisions include acceptance, a request for revision, or rejection.
When revisions are requested, authors must address the reviewers’ and editor’s comments and submit the revised manuscript through OJS within the timeframe specified by the editorial team. The editor evaluates the revised submission to determine whether the concerns raised during review have been adequately addressed. Additional rounds of review may be conducted when necessary.

Author Responsibilities

Authors are expected to respond to reviewer and editorial comments clearly and systematically. Revised submissions should explain how the comments have been addressed and provide appropriate justifications where particular suggestions have not been adopted.
Authors must submit revisions within the communicated deadline and ensure that changes preserve the accuracy and integrity of the research. They are also encouraged to monitor their OJS accounts regularly for editorial decisions, revision requests, and other communications regarding their manuscripts.

Confidentiality and Anonymity

The journal maintains the confidentiality of author and reviewer identities throughout the double-blind peer review process. Manuscripts, review reports, and related editorial communications are restricted to individuals authorized to participate in manuscript evaluation and publication.
Reviewers must treat manuscripts under review as confidential documents and must not disclose their contents or use unpublished information for personal or professional advantage.

Review Timeline

The peer review process typically takes approximately 4 weeks to 8 weeks. The actual duration may vary depending on reviewer availability, manuscript complexity, and the time required for revisions.
This timeframe is an estimate rather than a guarantee of an editorial decision within a fixed period. Authors are encouraged to monitor their OJS accounts regularly for updates on the progress of their submissions.

Post-Acceptance Procedures

Manuscripts accepted for publication proceed to copyediting, proofreading, and layout editing. Authors must have accepted manuscripts professionally proofread by a qualified English-language proofreader before publication. These stages ensure that published articles meet the journal’s editorial, academic language, and presentation standards.

Publication Frequency

Akurasi: Journal of Accounting and Finance Studies is published two times annually, in June and December, by the Faculty of Economics and Business, University of Mataram.

Open Access Policy

Akurasi: Journal of Accounting and Finance Studies 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 in Akurasi are freely and permanently accessible online immediately upon publication, without subscription charges or registration barriers. Users are allowed to read, download, copy, distribute, print, search, or link to the full texts of the articles, or use them for any other lawful purpose, without asking prior permission from the publisher or author, in accordance with the Budapest Open Access Initiative (BOAI).

All articles in this journal are licensed under a Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0). This license allows anyone to copy, redistribute, remix, transform, and build upon the material for any purpose, even commercially, as long as appropriate credit is given to the original author(s) and source, and any derivative works are distributed under the same license.

Archiving

Akurasi: Journal of Accounting and Finance Studies utilizes the LOCKSS and CLOCKSS systems to manage and preserve all published content for long-term digital archiving.

The LOCKSS (Lots of Copies Keep Stuff Safe) and CLOCKSS (Controlled Lots of Copies Keep Stuff Safe) systems, available through the OJS platform, create a distributed archiving system among participating libraries and institutions. These systems ensure that the journal's content remains permanently accessible and preserved even in the event of data loss or system failure.

For more information, please visit the official sites: LOCKSS and CLOCKSS.

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.