- Focus and Scope
- Section Policies
- Peer Review Process
- Publication Frequency
- Open Access Policy
- Archiving
- Publication Ethics
- Article Processing Charge
- Plagiarism Policy
Focus and Scope
El Muhasaba: Is a peer-reviewed periodical journal published twice a year on January and July by the Accounting Department, Faculty of Economics, Universitas Islam Negeri Maulana Malik Ibrahim Malang. El Muhasaba is a communication tool intended for researchers, academics and practitioners in the field of Financial Accounting, Auditing, Accounting Information System, Taxation, Islamic Accounting. In order to realize the contribution to the development of Islamic finance and banking, the editorial board invited observers to be able to participate in contributing scientific works in the form of research journals.
Section Policies
Articles
Open Submissions | Indexed | Peer Reviewed |
EDITORIAL INFORMATION
Open Submissions | Indexed | Peer Reviewed |
Peer Review Process
Manuscripts are received by the editor, then reviewed by an expert reviewer at least two people in double blind review. The decision to accept the manuscript is determined by the editorial board meeting by considering input from the reviewer.
Publication Frequency
El Muhasaba: Accounting Journal is published 2 (two) times a year.
First published in 2010 with ISSN print.
Starting in 2015, online ISSN is also used.
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.
Article Processing Charge
This journal charges the following author fees.
Article Submission Fee : 000.000 (IDR)
Article Editing Fee : 000.000 (IDR)
Article Publication Fee : 000.000 (IDR)
Plagiarism Policy
El Muhasaba journals will judge any case of plagiarism on its limits. All submitted texts will be screened by plagiarism using Turnitin and Plagiarism Checker. The similarities tolerance is no more than 25%. If plagiarism is detected by the editorial board member, reviewer, editor etc., in any stage of article process- before or after acceptance then we will alert the same to the author(s) and will ask them to rewrite the content or the to cite the references from where the content has been taken.