Focus and Scope

Competitive Jurnal Akuntansi dan Keuangan is a publication of scientific research in the field of accounting issued by University of Muhammadiyah Tangerang periodically every six month for the purpose of communication media and disseminate scientific information between campuses with stakeholders.

The scope of research studies published in Competitive Jurnal Akuntansi dan Keuangan is the field of :

1. Financial Accounting and Capital Markets
2. Management Accounting and Behavioral
3. Accounting Information Systems 
4. Auditing and Professional Ethics
   
5. Tax Islamic Accounting
6. Accounting Education
7. Corporate Governance
8. Corporate Social Responbility 
9. Fraud & Forensic Accounting
10.  Public Sector Accounting Good Governance

Section Policies

Articles

• Mohamad Hakim, SE. MM. MAk. CSRS. CSRA. CIBA. CBV. CERA

Open Submissions

Indexed

Peer Reviewed

Peer Review Process

Criteria for publication

Competitive Jurnal Akuntansi dan Keuangan receives many article related to submissions to be published. Thus, peer-reviewers accept articles selectively and  reject the papers which may need intolerable revisions. To be published in the Competitive Jurnal Akuntansi dan Keuangan Journal, a paper should meet four general criteria:

-          Presenting considerable evidence for its conclusions.

-          Clear novelty.

-          Distinct significance for scientists in the field.

-          Open for inter or multi disciplinary studies.

-          Pass Turnitin Similarity Test

Overall, the acceptable paper should represent an outstanding comprehension which is liable to inspire the thinking develepment of the field. There should be a perceptible reason as to why the work deserves to be published in the Competitive Jurnal Akuntansi dan Keuangan  Journal.

Review Process

1. Initial Screening: The Editor-in-Chief or Handling Editor assesses the submission for scope, formatting compliance, and basic scientific quality.
2. Assignment to Reviewers: Typically, two independent reviewers are assigned to each manuscript. A third reviewer may be invited in cases of conflicting recommendations.

3. Evaluation Criteria: Reviewers assess the manuscript for:

   • Originality and novelty

   • Methodological rigor

   • Ethical compliance

   • Clarity of presentation

   • Contribution to the field

• Reviewer Recommendations:

  • Accept

  • Minor revisions

  • Major revisions

  • Reject

• Decision-Making: The Editor-in-Chief makes the final decision, considering reviewers’ comments and the journal’s editorial standards.

• Initial editorial decision: within 2 weeks of submission.

• Reviewer feedback: within 2-4 weeks after the assignment.

• Revised submission: within 2 weeks after receiving feedback.

• All submitted manuscripts and reviewer reports are treated as confidential documents.

• Information is not disclosed to anyone outside the editorial process without the authors’ or reviewers’ consent.

Anonymity

We conduct blind review so to authors and the reviewer unknown each other. Unless the reviewers feel so strongly to identify the author, nonetheless, we prefer that reviewers are anonymous throughout the review process and beyond.

Peer-reviewer Selection

Reviewer selection is essential for publication process based on many factors, including expertise, reputation, specific recommendations and our experience of reviewing the publication process.  Furthermore, we ensure the potential reviewers before sending them manuscripts to review.

Writing the review

The main purpose of the review is to provide the editors with the information needed to determine the accepted manuscripts. The review should also advise the authors as to how they can rewrite for better paper to comply with editorial requirements. As far as possible, a negative review should explain to the authors the weaknesses of their manuscript, so that rejected authors can understand the basis for the decision and see in broad terms what needs to be done to improve the manuscript. This is secondary to the other functions, however, and referees should not feel obliged to provide detailed, constructive advice to the authors of papers that do not meet the criteria for the journal (as outlined in the letter from the editor when asking for the review).

Publication Frequency

Competitive Jurnal Akuntansi dan Keuangan is a peer-reviewed journal, available in print and online and published two times a year in January and July, 

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.

This journal is open access journal which means that all content is freely available without charge to users or / institution. Users are allowed to read, download, copy, distribute, print, search, or link to full text articles in this journal without asking prior permission from the publisher or author. This is in accordance with Budapest Open Access Initiative

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...

About The Journal

Competitive subject areas include: Financial Accounting and Capital Markets, Management Accounting and Behavioral, Accounting Information Systems, Auditing and Professional Ethics, Tax Islamic Accounting, Accounting Education, Corporate Governance, CSR and Fraud & Forensic Accounting, Public Sector Accounting Good Governance

Publication Ethics and Malpractice Statement

Statement
 
Jurnal Competitive Akuntansi dan keuangan is a peer-reviewed and open-access journal published by Universitas Muhammadiyah Tangerang in collaboration with The Association of Accounting Department of Muhammadiyah Higher Education Institutions (APSA PTM), The Forum of Economics and Business Journal Managers of Muhammadiyah and Aisyiyah Higher Education Institutions (FORJAFEB PTMA), and the Institute of Indonesia Chartered Accountant that committed to upholding the highest standards of publication ethics and takes all possible measures against publication malpractice. This statement clarifies ethical behaviour of all parties involved in the act of publishing an article in this journal, including the author, editor, editorial board, reviewer,­­­­­ and publisher. This statement is based on COPE’s Best Practice Guidelines for Journal Editors. Our responsibility is to publish original work of value to the intellectual community in the best possible form and to the highest possible standards. We expect similar standards from our reviewers and authors. Honesty, originality, and fair dealing on the part of authors, and fairness, objectivity, and confidentiality on the part of editors and reviewers are among the critical values that enable us to achieve our goal. Jurnal Competitive Akuntansi dan Keuangan is committed to following best practices on ethical matters, errors, and retractions, and to provide a legal review if necessary.
 

2. Authorship and contributorship

Authors are responsible for providing original research, which has not been submitted or published elsewhere. Authors are also responsible for providing accurate and detailed data when requested. To ensure originality, authors should check the originality of their article using a plagiarism checker before submitting it. The authors must fill out and submit the copyright transfer form, available on the website, when submitting their manuscripts. When reproducing data from other sources, proper citation and permission are required.

3. Complaints and appeals

Our journal is committed to treating any complaints and appeals fairly, promptly, and independently. For instance, reasonable complaints against the reviewer will be addressed by the chief editor, and the publisher will handle any complaints against the chief editor.

4. Conflicts of interest / Competing interests

A conflict of interest can occur when the author has a financial, commercial, legal, or professional relationship with other organizations or with the people working with them that could influence their research. Therefore, authors are required to provide full disclosure about any potential conflicts of interest in a cover letter. Detailed financial sources supporting the work should also be fully acknowledged. The editor may decide not to publish your article based on any declared conflict. The conflict of interest can be declared on your cover letter or the manuscript submission form in the journal’s online peer-review system.

The following is a sample of disclosure about conflict of interest by the author:

Following the ethical policy of the Journal of Accounting Research, Organization and Economics (Jurnal Competitive Akuntansi dan Keuangan ) and my ethical obligation as a researcher, I am reporting that I [have financial and/or business interests in/am a consultant to/receive funding from] (delete as appropriate) a company that may influence my research.

The editorial team of Jurnal Competitive Akuntansi dan Keuangan may subsequently decide whether to publish or not to publish the article based on the above disclosure. If there is no disclosure by the author, Jurnal Competitive Akuntansi dan Keuangan will publish the following statement: “The authors reported no potential conflict of interest".

5. Data and reproducibility

Authors are responsible for providing accurate and detailed data when they are requested.

6. Ethical oversight

Authors are required to maintain the confidentiality of data published in their papers. The journal also emphasizes the utmost importance of data confidentiality and the ethical conduct of research subjects, whether human, business, or marketing practices.

7. Intellectual property

Jurnal Competitive Akuntansi dan Keuangan is an open-access journal that appears on DOAJ (Directory of Open Access Journals). This is an open-access journal, meaning that all content is freely available without charge to the user or their institution. 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 the author.

8. Journal management

JAROE is operated using the Open Journal System (OJS) platform. It is managed and published by the Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Tangerang, Banten, Indonesia. Jurnal Competitive Akuntansi dan Keuangan editorial team is headed by a Chief Editor, assisted by two Managing Editors, and a team of Associate Editors, with the advice and supervision of an independent Editorial Advisory Board comprising members from Indonesia and several other countries. To ensure efficient journal management and its continuous improvement, members of the Jurnal Competitive Akuntansi dan Keuangan editorial team occasionally attend relevant training programs and workshops on journal management.

9. Peer review processes

All submitted articles will be reviewed using a double-blind peer review system; both reviewers' and authors’ identities will remain anonymous. The submitted manuscript will be reviewed by at least two experts: one editorial member and one external reviewer. The review process may take two to four weeks.

10. Post-publication discussions and corrections

Our journal allows debate post-publication through letters to the editor and mechanisms for correcting, revising, or retracting articles after publication, which are facilitated through an announcement feature on our website.

Duties of Editors

Publication Decisions

The editors of the Journal Competitive Akuntansi dan Keuangan ensure that all submitted manuscripts being considered for publication undergo peer-review by at least two reviewers who are experts in the field. The editor is responsible for deciding which of the manuscripts submitted to the journal will be published, based on the validation of the work in question, its importance to researchers and readers, the reviewers’ comments, and such legal requirements as are currently in force regarding libel, copyright infringement and plagiarism. The Editor may confer with other editors or reviewers in making this decision.
 
Fair Play and editorial independence
Editors evaluate submitted manuscripts exclusively on the basis of their academic merit (importance, originality, study’s validity, clarity) and its relevance to the journal’s scope, without regard to the authors’ race, gender, sexual orientation, ethnic origin, citizenship, religious belief, political philosophy or institutional affiliation. Decisions to edit and publish are not determined by the policies of governments or any other agencies outside of the journal itself. The editor in chief has full authority over the entire editorial content of the journal and the timing of publication of that content.
 
Confidentiality
The editors 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
The Editors will not use unpublished information disclosed in a submitted manuscript for their own research purposes without the authors’ explicit written consent. Privileged information or ideas obtained by editors as a result of handling the manuscript will be kept confidential and not used for their personal advantage. Editors will recuse themselves from considering manuscripts in which they have conflicts of interest resulting from competitive, collaborative, or other relationships/connections with any of the authors, companies or institutions connected to the papers; instead, they will ask another member of the editorial board to handle the manuscript.
 
Management of unethical behaviour(s)
The editors, together with the publisher(s), should take rationally responsive measures when ethical complaints have been presented regarding a submitted manuscript or published article. Every reported act of unethical publishing behaviour will be looked into, even if it is discovered years after publication. For this reason, Journal of Accounting and Investment has legal experts in the field of Intellectual Property rights established by  Universitas Muhammadiyah Tangerang.

Duties of Authors
 
Reporting Standards
Authors of original research should present an accurate account of the work performed and the results, followed by an objective discussion of the significance of the work. The manuscript should contain sufficient detail and references to permit others to replicate the work. Review articles should be accurate, objective and comprehensive, while editorial ‘opinion’ or perspective pieces should be clearly identified as such. Fraudulent or knowingly inaccurate statements constitute unethical behaviour and are unacceptable.

Data access and retention

Authors are asked to provide the raw data in connection with a paper for editorial review, and should be prepared to provide public access, 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 behaviour and is unacceptable. We will check each manuscript using a plagiarism checker (Turnitin) to ensure the originality of the article. Furthermore, each submitted article should be accompanied by a letter of statement from the author(s) stating that the article is free from plagiarism.
 
Multiple, redundant or concurrent publication
Papers describing essentially the same research should not be published in more than one journal or primary publication. Hence, authors should not submit for consideration a manuscript that has already been published in another journal. Submission of a manuscript concurrently to more than one journal is unethical publishing behaviour and unacceptable.
 
Acknowledgment of sources
Authors should ensure that they have properly acknowledged the work of others, and should also cite publications that have been influential in determining the nature of the reported work. Information obtained privately (from the conversation, correspondence or discussion with third parties) must not be used or reported without explicit, written permission from the source. Authors should not use information obtained in the course of providing confidential services, such as refereeing manuscripts or grant applications unless they have obtained the explicit written permission of the author(s) 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.
 
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.
 
Hazards and human 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 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. The 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. For human subjects, the author should ensure that the work described has been carried out in accordance with The Code of Ethics of the World Medical Association (Declaration of Helsinki) for experiments involving humans.  
 
Declaration of competing interests
All authors should disclose in their manuscript any financial and personal relationships with other people or organizations that could be viewed as inappropriately influencing (bias) their work. All sources of financial support for the conduct of the research and/or preparation of the article should be disclosed, as should the role of the sponsor(s), if any, in study design; in the collection, analysis and interpretation of data; in the writing of the report; and in the decision to submit the article for publication. If the funding source(s) had no such involvement then this should be stated. The author must declare competing interests in the manuscript/paper template.
 
Image integrity
It is not acceptable to enhance, obscure, move, remove, or introduce a specific feature within an image. Adjustments of brightness, contrast, or colour balance are acceptable if and as long as they do not obscure or eliminate any information present in the original. Manipulating images for improved clarity is accepted, but manipulation for other purposes could be seen as scientific ethical abuse and will be dealt with accordingly. Authors should comply with any specific policy for graphical images applied by the relevant journal, e.g. providing the original images as supplementary material with the article, or depositing these in a suitable repository.
 
Duties of Peer 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. 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
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 the Publisher

Handling of unethical publishing behaviour

In cases of alleged or proven scientific misconduct, fraudulent publication, or plagiarism, the publisher, in close collaboration with the editors, will take all appropriate measures to clarify the situation and to amend the article in question. This includes the prompt publication of an erratum, clarification, or, in the most severe case, the retraction of the affected work. The publisher, together with the editors, shall take reasonable steps to identify and prevent the publication of papers where research misconduct has occurred, and under no circumstances encourage such misconduct or knowingly allow such misconduct to take place.

Access to journal content

The publisher is committed to the permanent availability and preservation of scholarly research, ensuring accessibility by partnering with organizations and maintaining its digital archive.

Screening for Plagiarism

The submitted text will be checked for plagiarism using the turnitin application. The tolerated level of similarity is a maximum of 20%

AI Policy

Policy on the Use of Generative AI and AI-assisted Technologies in Publication

Authors are permitted to utilize generative AI to enhance the readability and language quality of their writing. However, it is crucial that:

• Authors thoroughly review and edit the output generated by AI tools to ensure the accuracy of their submissions.
• AI LLM (Large Language Model) should not be acknowledged as an author or co-author in any publication.
• Authors employing AI in the scientific writing process must disclose the use of AI LLM in the Methods section.
• Authors must include a statement at the end of their manuscript, preceding the References section, titled “Declaration of Generative AI and AI-assisted Technologies in the Writing Process.” This statement should provide transparency regarding the use of such technologies in the creation of the manuscript.
• Authors are strictly prohibited from utilizing AI or AI-assisted tools to create or modify images or videos in submitted manuscripts. All visuals included in manuscripts must be created or altered by human authors without the use of artificial intelligence technologies.
• The use of AI should be below 10%.

The policy will take effect from Volume 9 onwards.