Editorial Policies

Focus and Scope

El Muhasaba:Jurnal Akuntansi adalah jurnal berkala Jurusan Akuntansi Fakultas Ekonomi UIN Maulana Malik Ibrahim Malang yang terbit dua kali dalam satu tahun, yaitu Januari dan Juli.
Bidang keilmuan yang diterbitkan dalam jurnal ini adalah:
- Akuntansi,
- Auditing,
- Sistem Informasi,
- Perpajakan,
- Akuntansi Syariah

 

Section Policies

Articles

Checked Open Submissions Checked Indexed Checked Peer Reviewed

EDITORIAL INFORMATION

Unchecked Open Submissions Unchecked Indexed Unchecked Peer Reviewed
 

Peer Review Process

Naskah yang diterima oleh administrasi, kemudian di-review oleh penyunting ahli (mitra bestari) minimal dua orang secara double blind, selanjutnya akan di-review oleh dewan penyunting minimal dua orang. Keputusan penerimaan naskah ditentukan dengan rapat dewan penyunting dengan mempertimbangkan masukan dari reviewer (mitra bestari).

Google Schoolar digunakan untuk mengecek plagiarisme dari naskah yang sudah masuk.

 

 

Publication Frequency

El Muhasaba: Jurnal Akuntansi terbit setahun 2 (dua) kali.
Terbitan pertama tahun 2010 dengan ISSN cetak.
Mulai tahun 2015 juga menggunakan ISSN online.

 

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.

 

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

Our ethic statements are based on COPE’s Best Practice Guidelines for Journal Editors.

 

Publication decisions

The editor is responsible for deciding which of the articles submitted to the journal should be published.

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 in making this decision.

Fair play

An editor at any time evaluates 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.


Duties of Reviewers

Contribution to Editorial Decisions

Peer review assists the editor in making editorial decisions and through the editorial communications with the author may also assist the author in improving the paper.


Promptness
Any selected referee who feels unqualified to review the research reported in a manuscript or knows that its prompt review will be impossible should notify the editor and excuse himself from the review process.


Confidentiality
Any manuscripts received for review must be treated as confidential documents. They must not be shown to or discussed with others except as authorized by the editor.


Standards of Objectivity

Reviews should be conducted objectively. Personal criticism of the author is inappropriate. Referees should express their views clearly with supporting arguments.


Acknowledgment of Sources

Reviewers should identify relevant published work that has not been cited by the authors. The relevant citation should accompany any statement that an observation, derivation, or argument had been previously reported. A reviewer should also call to the editor's attention any substantial similarity or overlap between the manuscript under consideration and any other published paper of which they have personal knowledge.


Disclosure and Conflict of Interest

Privileged information or ideas obtained through peer review must be kept confidential and not used for personal advantage. Reviewers should not consider manuscripts in which they have conflicts of interest resulting from competitive, collaborative, or other relationships or connections with any of the authors, companies, or institutions connected to the papers.


 


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.


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.


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.



Acknowledgment 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.

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 others 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 appropriate co-authors and no inappropriate co-authors are included on the paper, and that all co-authors have seen and approved the final version of the paper and have agreed to its submission for publication.

 

Disclosure and Conflicts of Interest

All authors should disclose in their manuscript any financial or another 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.


Fundamental errors in published works

When an author discovers a significant error or inaccuracy in his/her own published work, the author should promptly notify the journal editor or publisher and cooperate with the editor to retract or correct the paper.