Editorial Policies

Focus and Scope

Merupakan Hasil penelitian di bidang ilmu akuntansi dan perpajakan : Akuntansi Keuangan, Akuntansi  Perbankan, Sistem Informasi Akuntansi, dan perpajakan.

 

 

Section Policies

Articles

Checked Open Submissions Checked Indexed Checked Peer Reviewed
 

Peer Review Process

Artikel yang masuk akan disunting oleh editor. dengan berdasarkan double-blind review, Keputusan diterima tidaknya naskah menjadi kewenangan Ketua Penyunting.

 

Publication Frequency

Terbit 2 kali dalam setahun ; vol 1 bulan Juni dan vol 2 bulan Desember

 

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 and Publication Malpractice Statement

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

Duties of Authors of Balance Vocation Accounting Journal: Jurnal Akuntansi, Keuangan dan Perpajakan

Data access and retention

The 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 these have 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 behaviour and is unacceptable.
 
Multiple, redundant or concurrent publication

The 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 behaviour and is unacceptable. In general, the author should not submit a previously published paper for consideration in another journal.
 
Acknowledgement of sources

Proper acknowledgment of the work of others must always be given. The authors should cite publications that have been influential in determining the nature of the reported work. Information obtained privately, for example 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 they have been approved by the appropriate institutional committee(s). 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 of Balance Vocation Accounting Journal: Jurnal Akuntansi, Keuangan dan Perpajakan

Publication decisions

The editors of Balance Vocation Accounting Journal: Jurnal Akuntansi, Keuangan dan Perpajakan are responsible for deciding which of the articles submitted to the journal should be published. 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 in making this decision.

Fair play

The editors of Balance Vocation Accounting Journal: Jurnal Akuntansi, Keuangan dan Perpajakan will evaluate manuscripts for their intellectual content without regard to the author’s race, gender, sexual orientation, religious belief, ethnic origin, citizenship or political philosophy.

Confidentiality
The editors of Balance Vocation Accounting Journal: Jurnal Akuntansi, Keuangan dan Perpajakan and any editorial staff will not disclose any information about a submitted manuscript to anyone other than the corresponding author, reviewers, potential reviewers, other editorial advisers or the publisher, as appropriate.

Disclosure and conflicts of interest

Unpublished materials disclosed in a submitted manuscript will 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 will be kept confidential and not used for personal advantage. Editors will recuse themselves (i.e. should ask a co-editor, associate editor or other member of the editorial board to review and consider instead) 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 will require all contributors to disclose relevant competing interests and publish corrections if competing interests are revealed after publication. If needed, other appropriate action should be taken, such as the publication of a retraction or expression of concern. Non-peer reviewed section of the journal is clearly identified.
 
Involvement and cooperation in investigations

The editors of Balance Vocation Accounting Journal: Jurnal Akuntansi, Keuangan dan Perpajakan will take reasonably responsive measures when ethical complaints have been presented concerning a submitted manuscript or published paper, in conjunction with the publisher. Such measures will generally include contacting the author of the manuscript or paper and giving due consideration of the respective complaint or claims made, but may also include further communications to the relevant institutions and research bodies, and if the complaint is upheld, the publication of a correction, retraction, expression of concern, or other note, as may be relevant. Every reported act of unethical publishing behaviour must be looked into, even if it is discovered years after publication.

Duties of Reviewers of Balance Vocation Accounting Journal: Jurnal Akuntansi, Keuangan dan Perpajakan

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. Peer review is an essential component of formal scholarly communication, and lies at the heart of the scientific method. Journal of Balance Vocation Accounting Journal: Jurnal Akuntansi, Keuangan dan Perpajakan shares the view of many that all scholars who wish to contribute to publications have an obligation to do a fair share of reviewing.

 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 him/herself 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 authorised 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.

Acknowledgement of sources

Reviewers should identify relevant published work that has not been cited by the authors. Any statement that an observation, derivation, or argument had been previously reported should be accompanied by the relevant citation. 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

Unpublished materials disclosed in a submitted manuscript must not be used in a reviewer'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. 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.

 

Plagiarism Check

Articles submitted to the Balance Vocation Accounting Journal: Jurnal Akuntansi, Keuangan dan Perpajakan will be filtered first to avoid plagiarism using Plagiarism Checker Software (Turnitin) and Google-based search engines. The decision on the manuscript for the next process depends very much on the level of originality and the level of similarity of the articles received with other previously published articles.

 

Withdrawal of Manuscripts

Authors are not allowed to recall submitted manuscripts, as such withdrawals are a waste of valuable resources that editors and referees spend a lot of time processing submitted manuscripts, money and works invested by the publisher. If the author still requests the withdrawal of the manuscript while the manuscript is still in the peer-review process, the author will be subject to a penalty of paying IDR 1,000,000 per manuscript, as a withdrawal sanction to the publisher. However, it is unethical to withdraw a manuscript submitted from one journal if it is received by another. Manuscript withdrawal after the manuscript is accepted for publication, the author will be punished by paying IDR 1,500,000 per manuscript. Manuscript withdrawal is only permitted after the withdrawal penalty has been paid in full to the Publisher.

 

Retraction

he papers published in Balance Vocation Accounting Journal: Jurnal Akuntansi, Keuangan dan Perpajakan will be considered to be retracted in the publication if:

  1. They have clear evidence that the findings are unreliable, either as a result of misconduct (e.g. data fabrication) or honest error (e.g. miscalculation or experimental error).
  2. The findings have previously been published elsewhere without proper cross referencing and permission or justification (i.e. cases of redundant publication).
  3. It constitutes plagiarism.
  4. It reports unethical research.

The mechanism of retraction follow the Retraction Guidelines of Committee on Publication Ethics (COPE) which can be accessed at https://publicationethics.org. 

 

Licensing

Balance Vocation Accounting Journal: Jurnal Akuntansi, Keuangan dan Perpajakan is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License. (CC BY-SA 4.0). This license allows for anyone to copy and redistribute the material in any medium or format, remix, transform, and build upon the material for any purpose, even commercially as long as they credit you for the original creation.