Tentang Jurnal Ini

Focus and Scope

Jurnal Akuntansi Profesi disseminates studies in accounting to academic and professional communities, practitioners, students, and other interested parties. It publishes articles reporting the findings of accounting research from a wide range of topics including, but not limited to: 

- Accounting education; 
- Accounting and information systems; 
- Auditing; 
- Behavioral issues in accounting; 
- Capital markets; 
- Corporate governance; 
- Earnings management; 
- Financial accounting and reporting; 
- International accounting; 
- Management accounting; 
- Social and environmental accounting; 
- Islamic accounting; 
- Banking and finance; 
- Also book reviews.

Peer Review Process

Peer reviewers are required to provide recommendations to help authors to improve the quality of published manuscripts and editor in determining the editorial policy, in accordance with their respective expertise.

1. Willingness

Peer reviewers should inform the editor about the willingness to do a review on the manuscript to be published. If unwilling, peer reviewers must notify the editor. 

2. Confidentiality

The reviewed manuscript is a confidential document. Communication with other parties without the author's permission is prohibited. 

3. Standard Objectivity 

Peer reviewers must take hold on the principles of objectivity and avoiding personal criticism against the author of the manuscript during the review process. All comments must be accompanied by clear and supportive suggestions. 

4. Reference Clarity

Peer Reviewers are recommended to provide information to the authors of the research with the literature, or relevant case studies which have not been cited, having a substantial similarity or overlap with the manuscripts reviewed. 

5. Conflicts of Interest

  • Peer reviewers are not allowed to use unpublished manuscript material for personal use without the prior written consent of the author, under any circumstances.
  • The information and ideas contained in the reviewed manuscript is confidential and should not be distributed or used for personal gain.
  • If having a conflict of interest for reasons of competition, collaboration, or other relationship with the author, institution or company involved in publishing, peer reviewers are not permitted to evaluate the related manuscript.

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.

Publication Ethics

Based on Elsevier recommendations and COPE's Best Practice Guidelines for Journal Editors)

Ethical guidelines for journal publication

The publication of an article in the peer-reviewed journals published by Accounting Alumni Association Program D III Universitas Pendidikan Ganesha is process of permanent knowledge improvement. 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 is therefore important to agree upon standards of expected ethical behaviour for all parties involved in the act of publishing: the author, the journal editor, the peer reviewer, the publisher and the society of society-owned or sponsored journals.

We are committed to ensuring that advertising, reprint or other commercial revenue has no impact or influence on editorial decisions. In addition, Editorial Board will assist in communications with other journals and/or publishers where this is useful to editors.

Duties of authors

Reporting standards

Authors of reports of original research 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. Fraudulent or knowingly inaccurate statements constitute unethical behavior and are unacceptable. Review and professional publication articles should also be accurate and objective, and editorial 'opinion' works should be clearly identified as such.

Data access and retention

Authors may be asked to provide the raw data in connection with a paper for editorial review, and should in any event be prepared to retain such data for a reasonable time after publication.

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. Plagiarism takes many forms, from 'passing off' another's paper as the author's own paper, to copying or paraphrasing substantial parts of another's paper (without attribution), to claiming results from research conducted by others. Plagiarism in all its forms constitutes unethical publishing behavior and is unacceptable.

Multiple, redundant or concurrent publication

An author should not in general publish manuscripts describing essentially the same research in more than one journal or primary publication. Submitting the same manuscript to more than one journal concurrently constitutes unethical publishing behavior and is unacceptable. In general, an author should not submit for consideration in another journal a previously published paper.

Acknowledgement of sources

Proper acknowledgment of the work of others must always be given. Authors should cite publications that have been influential in determining the nature of the reported work. Information obtained privately, as in conversation, correspondence, or discussion with third parties, must not be used or reported without explicit, written permission from the source. Information obtained in the course of confidential services, such as refereeing manuscripts or grant applications, must not be used without the explicit written permission of the author of the work involved in these services.

Authorship of the paper

Authorship should be limited to those who have made a significant contribution to the conception, design, execution, or interpretation of the reported study. All those who have made significant contributions should be listed as co-authors. Where there are others who have participated in certain substantive aspects of the research project, they should be acknowledged or listed as contributors. The corresponding author should ensure that all co-authors have seen and approved the final version of the paper and have agreed to its submission for publication.

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. If the work involves the use of animal or human subjects, the author should ensure that the manuscript contains a statement that all procedures were performed in compliance with relevant laws and institutional guidelines and that the appropriate institutional committee(s) has approved them. Authors should include a statement in the manuscript that informed consent was obtained for experimentation with human subjects. The privacy rights of human subjects must always be observed.

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. Examples of potential conflicts of interest which should be disclosed include employment, consultancies, stock ownership, honoraria, paid expert testimony, patent applications/registrations, and grants or other funding. Potential conflicts of interest should be disclosed at the earliest stage possible.

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. If the editor or the publisher learns from a third party that a published work contains a significant error, it is the obligation of the author to promptly retract or correct the paper or provide evidence to the editor of the correctness of the original paper.

Duties of editors

Publication decisions

The editor of a peer-reviewed journal is responsible for deciding which of the articles submitted to the journal should be published, often working in conjunction with the relevant society (for society-owned or sponsored journals). The validation of the work in question and its importance to researchers and readers must always drive such decisions. The editor may be guided by the policies of the journal's editorial board and constrained by such legal requirements as shall then be in force regarding libel, copyright infringement and plagiarism. The editor may confer with other editors or reviewers (or society officers) in making this decision.

Fair play

An editor should evaluate manuscripts for their intellectual content without regard to race, gender, sexual orientation, religious belief, ethnic origin, citizenship, or political philosophy of the authors.

Confidentiality

The editor and any editorial staff must not disclose any information about a submitted manuscript to anyone other than the corresponding author, reviewers, potential reviewers, other editorial advisers, and the publisher, as appropriate.

Disclosure and conflicts of interest

Unpublished materials disclosed in a submitted manuscript must not be used in an editor's own research without the express written consent of the author. Privileged information or ideas obtained through peer review must be kept confidential and not used for personal advantage. Editors should recuse themselves (i.e. should ask a co-editor, associate editor or other member of the editorial board instead to review and consider) from considering manuscripts in which they have conflicts of interest resulting from competitive, collaborative, or other relationships or connections with any of the authors, companies, or (possibly) institutions connected to the papers. Editors should require all contributors to disclose relevant competing interests and publish corrections if competing interest.

Author Guidlines

Jurnal Akuntansi Profesi is an interdisciplinary publication of original research and writing on accounting which publishes papers to international audiences of accouting researchers. The Jurnal Akuntansi Profesi aims to provide a forum for scholarly understanding of the field of accounting  and plays an important role in promoting the process that accumulated knowledge, values, and skills are transmitted from one generation to another; and to make methods and contents of evaluation and research in accounting available to lecturer, accountant, student and research workers. The journal encompasses a variety of topics, including finance accounting, management accounting, accounting information system, auditing, sector public accounting, hotel accounting, tax accounting and bussiness.

All papers submitted to the journal should not have been published or submitted for publication elsewhere. The official language of the manuscript to be published in Jurnal Akuntansi Profesi is Bahasa Indonesia. 

 

1. General Author Guidelines 

All manuscripts must be submitted to Jurnal Akuntansi Profesi Editorial Office using Online Submission at E-Journal portal address:

https://ejournal.undiksha.ac.id/index.php/JAP/index

where author register as Author by online. If authors have any problems on the online submission, please contact Editorial Office at the following email:

adiyuniarta@gmail.com 

 

2. Manuscript Template

Manuscript should be prepared according to the following author guidelines in the MS Word article template: download the template of the Jurnal Akuntansi Profesi

 

3. Reviewing of manuscripts

Every submitted paper is independently reviewed by at least two peer-reviewers. The decision for publication, amendment, or rejection is based upon their reports/recommendation and made by Editor. If two or more reviewers consider a manuscript unsuitable for publication in this journal, a statement explaining the basis for the decision will be sent to the authors within three months of the submission date. 

 

4. Revision of manuscripts

Manuscripts sent back to the authors for revision should be returned to the editor without delay. Revised manuscripts can be sent to editorial office through the Online Submission Interface (https://ejournal.undiksha.ac.id/index.php/JAP/index). The revised manuscripts returned later than three months will be considered as new submissions. 

 

5. Editorial Office of Jurnal Akuntansi Profesi

All correspondences should be sent to the following Editorial Office:

Gede Adi Yuniarti, S.E.,Ak.,M.Si. (Editor-in-Chief)
Economic and Accounting Department
Universitas Pendidikan Ganesha
Jl. Udayana Kampus Tengah Singaraja, Bali, Indonesia 81116
Telp. +62362-22928; Phone: 081805516513
Email: adiyuniarta@gmail.com

 

6. Guideline for Online Submission

Author should first register as Author and is offered as Reviewer through the following address:

https://ejournal.undiksha.ac.id/index.php/JAP/about/submissions#onlineSubmissions

The author should fulfill the form as detail as possible where the star marked form must be entered. After all form textbox was filled, Author clicks on “Register” button to proceed the registration. Therefore, Author is brought to online author submission interface where Author should click on “New Submission”. In the Start a New Submission section, click on “’Click Here’: to go to step one of the five-step submission process”. The following are five steps in online submission process:

  1. Step 1 - Starting the Submission: Select the appropriate section of the journal, i.e. Original Research Articles, Review Article, or Short Communication. Thus, the author must check-mark on the submission checklists. An author should type or copy-paste Covering Letter in Letter to Editor.
  2. Step 2 – Uploading the Submission: To upload a manuscript to this journal, click Browse on the Upload submission file item and choose the manuscript document file (.doc/.docx) to be submitted, then click "Upload" button until the file has been uploaded. Do not upload cover letter and other supplementary files here.
  3. Step 3 – Entering Submission’s Metadata: In this step, detail authors metadata should be entered including marked corresponding author. After that, manuscript title and abstract must be uploaded by copying the text and paste in the textbox including keywords.
  4. Step 4 – Uploading Supplementary Files: Supplementary file should be uploaded including Covering/Submission Letter, and Signed Copyright Transfer Agreement Form. Therefore, click on Browse button, choose the files, and then click on Upload button.
  5. Step 5 – Confirming the Submission:  Author should final check the uploaded manuscript documents in this step. To submit the manuscript to VJRA, click Finish Submission button after the documents are true. The corresponding author or the principal contact will receive an acknowledgment by email and will be able to view the submission’s progress through the editorial process by logging in to the journal web address site. 

After this submission, Authors who submit the manuscript will get a confirmation email about the submission. Therefore, Authors are able to track their submission status at any time by logging in to the online submission interface. The submission tracking includes a status of manuscript review and editorial process. 

 

7. Author Fee (No Page Charge)

Jurnal Pendidikan Indonesia is an open access journal. Authors should not pay any processing and submission fees for article processing (free of charge). Readers can read and download any full-text articles for free of charge. 

 

 

 

8. User Rights

All articles published Open Access will be immediately and permanently free for everyone to read and download. 

 

9. Manuscript Preparation Guidelines

9.1. General Organization of Paper

The paper will be published in Jurnal Akuntansi Profesi  after the peer-reviewed process and decided as “Accepted” by Editor. The final paper layout will be reproduced by Editorial Office of Jurnal Akuntansi Profesi. The final paper layout in PDF type, known as “Uncorrected Proof” should be corrected by Author. The final corrected proof will be published first in “Article In Press” pre-issue.

According to Engelmore and Morgan [1], manuscript content should, in general, be organized in the following order: Title; Authors Name; Authors Affiliation; Authors Email;  Abstract; Keywords; Introduction; Methods; Results and Discussion; Conclusions and Suggestions; Acknowledgments; and References. 

9.2. Section Headings

Three levels of heading are allowed as follows:

  • Level 1 (Heading1 format) - 11pt, Arial bold, Title Case, left justified
  • Level 2 (Heading2 format) - 11pt, Arial bold, left justified
  • Level 3 (Heading3 format) - 11pt, Arial bold italic, left justified 

9.3. Body Text

The body of the text is a set of body text paragraphs defined as follows:

  • 11pt Arial
  • One space
  • Spacing after the heading is 1
  • Spacing before the new heading is 1
  • Indentation for the first line is 1 cm 

9.4. Bullets

Bullet and numbering within body text are not allowed. All sentences should be typed as descriptive paragraph. 

9.5. Tables

Tables are sequentially numbered with the table title and number above the table. Tables should be centered in the column OR on the page. Tables should be followed by a line space. Elements of a table should be single-spaced. However, double spacing can be used to show groupings of data or to separate parts within the table.  Table headings should be in 10pt not bold. Tables are referred in the text by the table number, e.g., Table 1. Do not show the vertical line in the table. There is only horizontal line should be shown in the table, as well as table heading. 

9.6. Figures

Figures are sequentially numbered commencing at 1 with the figure title and number below the figure as shown in Figure 1. 

9.7. Equations

The equation should be prepared using MS Equation Editor (not in image format). The equation number is to be placed at the extreme right side.  

9.8. Units, Abbreviations, and Symbols

Metric units are preferred and should be consistent throughout body text. Define abbreviations and symbols at the first time as they are introduced in the text. 

9.9. Manuscript Heading, Font, and Spacing

The manuscript should be typed using word processors (Microsoft Word or Open Office) software. The font used throughout the paper is Arial. The paper size is A4 (i.e., 210 x 297 mm), two-column format with a 2.5 cm margin at the top, a 2.5 cm margin at the bottom, 3.0 cm margin on the left, and 3.0 cm margin on the right. Lines are one spaced, justified. Page numbers should be included in the text located in the footer section of each page. Use of pronouns such as I, we, etc. is to be avoided.

Manuscript submitted to this journal should follow the heading below, except for the review article: Title; Authors Name; Authors Affiliation; Authors  email; Abstract; Keywords; Introduction; Methods; Results and Discussion; Conclusions and Suggestions; Acknowledgments; and References.  

9.10. Paper Title

This is your opportunity to attract the reader’s attention. Remember that readers are the potential authors who will cite your article. Identify the main issue of the paper. Begin with the subject of the paper. The title should be accurate, unambiguous, specific, and complete. Do not contain infrequently-used abbreviations.

The title of the paper should be in 14pt bold Arial, capitalized, and be centered. The title should have 0 pts space above and below.  

9.11. Authors Name, Affiliations, and Email

Write Author(s) names without a title and professional positions such as Prof, Dr, Production Manager, etc. Do not abbreviate your last/family name. Always give your First and Last names. Write clear affiliation of all Authors. Affiliation includes a name of department/unit, (faculty), a name of university, address, country. Please indicate Corresponding Author (include email address) by adding number in superscript behind the name.

Author names should be in 12pt Arial. Author addresses are superscripted by numerals and centered over both columns of manuscripts. Author affiliations should be in 12pt Arial. The body of the text should commence two lines (24 points) below the last address.

Present/permanent address. If an author has moved since the work described in the article was done, or was visiting at the time, a 'Present address' (or 'Permanent address') may be indicated as a footnote to that author's name. The address at which the author did the work must be retained as the main, affiliation address. 

9.12. Abstract and Keywords

An abstract should stand alone, means that no citation in the abstract. Consider it the advertisement of your article. The abstract should tell the prospective reader what you did and highlight the key findings. Avoid using technical jargon and uncommon abbreviations. You must be accurate, brief, clear and specific. Use words which reflect the precise meaning. The abstract should be precise and honest. Please follow word limitations (100‐150 words).

Keywords are the labels of your manuscript and critical to correct indexing and searching. Therefore the keywords should represent the content and highlight of your article. Use only those abbreviations that are firmly established in the field. e.g. DNA. Each word/phrase in keyword should be separated by a semicolon (;), not a comma (,). 

9.13. Introduction

In Introduction, Authors should state the objectives of the work at the end of introduction section. Before the objective, Authors should provide an adequate background, and very short literature survey in order to record the existing solutions/method, to show which is the best of previous researches, to show the main limitation of the previous researches, to show what do you hope to achieve (to solve the limitation), and to show the scientific merit or novelties of the paper. Avoid a detailed literature survey or a summary of the results. Do not describe literature survey as author by author, but should be presented as group per method or topic reviewed which refers to some literatures.

Example of novelty statement or the gap analysis statement in the end of Introduction section (after state of the art of previous research survey): “........ (short summary of background)....... A few researchers focused on ....... There have been limited studies concerned on ........ Therefore, this research intends to ................. The objectives of this research are .........”. 

9.14. Methods

Methods should make readers be able to reproduce the experiment. Provide sufficient detail to allow the work to be reproduced. Methods already published should be indicated by a reference: only relevant modifications should be described. Do not repeat the details of established methods. 

9.15. Results and Discussion

Results should be clear and concise. The results should summarize (scientific) findings rather than providing data in great detail. Please highlight differences between your results or findings and the previous publications by other researchers. The discussion should explore the significance of the results of the work, not repeat them. A combined Results and Discussion section is often appropriate. Avoid extensive citations and discussion of published literature.

In discussion, it is the most important section of your article. Here you get the chance to sell your data. Make the discussion corresponding to the results, but do not reiterate the results. Often should begin with a brief summary of the main scientific findings (not experimental results).

The following components should be covered in discussion: How do your results relate to the original question or objectives outlined in the Introduction section (what/how)? Do you provide interpretation scientifically for each of your results or findings presented (why)? Are your results consistent with what other investigators have reported (what else)? Or are there any differences? 

9.16. Conclusions

Conclusions should answer the objectives of the research. Tells how your work advances the field from the present state of knowledge. Without clear Conclusions, reviewers and readers will find it difficult to judge the work, and whether or not it merits publication in the journal. Do not repeat the Abstract, or just list experimental results. Provide a clear scientific justification for your work, and indicate possible applications and extensions. You should also suggest future experiments and/or point out those that are underway. 

9.17. Acknowledgment

Recognize those who helped in the research, especially funding supporter of your research. Include individuals who have assisted you in your study: Advisors, Financial supporters, or may another supporter, i.e. Proofreaders, Typists, and Suppliers, who may have given materials. Do not acknowledge one of the authors names. 

9.18. References

Cite the main scientific publications on which your work is based. Cite only items that you have read. Do not inflate the manuscript with too many references. Avoid excessive self‐citations. Avoid excessive citations of publications from the same region. Check each reference against the original source (authors name, volume, issue, year, DOI Number). Please use Reference Manager Applications like EndNote, Mendeley, Zotero, etc. Use other published articles in the same journal as models.

All publications cited in the text should be included as a list of references. References are sequentially numbered as they appear in the text. Reference numbers are indicated in square brackets. Please ensure that every reference cited in the text is also present in the reference list (and vice versa). Any references cited in the abstract must be given in full. Unpublished results and personal communications are not recommended in the reference list, but may be mentioned in the text. If these references are included in the reference list they should follow the standard reference style of the journal and should include a substitution of the publication date with either “Unpublished results” or “Personal communication”. Citation of a reference as 'in press' implies that the item has been accepted for publication.

As a minimum, the full URL should be given and the date when the reference was last accessed. Any further information, if known (DOI, author names, dates, a reference to a source publication, etc.), should also be given. Web references can be listed separately (e.g., after the reference list) under a different heading if desired, or can be included in the reference list.

Please ensure that the words 'this issue' are added to any references in the list (and any citations in the text) to other articles in the same Special Issue.

This journal has to follow standard templates available in key reference management packages EndNote (http://www.endnote.com/support/enstyles.asp), Mendeley (http://www.mendeley.com), or Reference Manager (http://refman.com/support/rmstyles.asp). Using plug-ins to word processing packages, authors only need to select the appropriate journal template when preparing their article and the list of references and citations to these will be formatted according to the journal style, which is described below.

Recommendations for references are:

  • Include ALL authors. et al., for multiple authors is not acceptable.
  • When referencing in the body of text, use 11pt Arial in square brackets [1].
  • Types of references are as follows: 
    • For a Book, see [1]
    • For a Journal Article, see [2]
    • For a Magazine Article, see [4]
    • For a Proceedings Paper, see [5]
    • For a Technical Report, see [6]
    • For a Dissertation or Thesis, see [7]
    • For an Internet Reference (not preferable), see [8]

When preparing your reference list, the following should be avoided:

  • References not cited in the text.
  • Excessively referencing your work.
  • Insufficiently referencing the work of others.

It is also preferable when Authors give DOI number of each reference list in bracket [3], but it is optional for Authors.

Examples of guideline for preparing references list is described in the last section of this author guidelines. 

10. References 

  1. Engelmore, R., Morgan, A. eds. (1986). Blackboard Systems. Reading, Mass.: Addison- Wesley. ← Book
  2. Robinson, A.L. (1980). New Ways to Make Microcircuits Smaller. Science, 208: 1019-1026. ← Journal
  3. Bhavsar, D.S., Saraf, K.B. (2002). Morphology of PbI2 Crystals Grown by Gel Method. Crystal Research and Technology, 37: 51–55 ←Journal
  4. Hasling, D.W., Clancey, W.J., Rennels, G.R. (1983). Strategic Explanations in Consultation. The International Journal of Man-Machine Studies, 20(1): 3-19. ←Journal
  5. Clancey, W.J. (1983). Communication, Simulation, and Intelligent Agents: Implications of Personal Intelligent Machines for Medical Education. In Proceedings of the Eighth International Joint Conference on Artificial Intelligence, 556-560. Menlo Park, Calif.: International Joint Conferences on Artificial Intelligence, Inc. ←Conferences
  6. Rice, J. (1986). Polygon: A System for Parallel Problem Solving, Technical Report, KSL-86-19, Dept. of Computer Science, Stanford Univ. ←Report
  7. Clancey, W.J. (1979). Transfer of Rule-Based Expertise through a Tutorial Dialogue. Ph.D. Dissertation, Department of Computer Science, Stanford University. ←Thesis
  8. Ivey, K.C. (2 September 1996). Citing Internet sources URL http://www.eei- alex.com/eye/utw/96aug.html. ←Website