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Author Guidelines

Competitive Jurnal Akuntansi dan Keuangan

General Information

Competitive Jurnal Akuntansi dan Keuangan is a peer-reviewed academic journal published by the Faculty of Economics and Business, Universitas Muhammadiyah Tangerang. The journal welcomes original research articles, review articles, and short communications in the fields of accounting, finance, taxation, auditing, corporate governance, and related disciplines.

Manuscripts must be written in English and should contain between 5,000 and 8,000 words, including tables, figures, notes, references, and appendices.

All submitted manuscripts must follow the official manuscript template provided by the journal. Authors can access the template through the journal website.

Online submission is available at:

http://jurnal.umt.ac.id/index.php/competitive/about/submissions#onlineSubmissions

For further information, authors may contact the editorial office via email.

Manuscript Preparation

Submitted manuscripts should contain the following sections:

  • Title

  • Abstract (maximum 250 words)

  • Keywords

  • Introduction

  • Literature Review

  • Research Method

  • Results and Discussion

  • Conclusion

  • References

The abstract must be written in English. Authors from outside Indonesia are only required to provide the English abstract.

Manuscripts should demonstrate originality, novelty, scientific contribution, and relevance to the journal’s scope.

Publication Ethics and Copyright

Once a manuscript is accepted for publication, authors are required to complete and sign a Copyright Transfer Agreement form available on the journal website.

The signed form must be submitted to the editorial office via email or through the online submission system.

Citation Style

The journal uses a body-note citation style rather than footnotes or endnotes.

Examples

Zaidan (2005, p. 15) argues that education should promote freedom and social justice.

or

It is arguable that education should promote freedom and social justice (Zaidan, 2005, p. 15).

Reference Format

Authors are encouraged to use recent references and cite relevant international journal articles.

The reference format should follow APA style or the journal’s prescribed format.

Examples

Book

McKenzie, J. A. (1993). Power Learning in the Classroom. California: Corwin Press, Inc.

Journal Article

Yu, A. Y., Tian, S. W., Vogel, D., & Kwok, R. C. W. (2010). Can learning be virtually boosted? An investigation of online social networking impacts. Computers & Education, 55(4), 1494–1503.

Bhavsar, D. S., & Saraf, K. B. (2002). Morphology of PbI2 crystals grown by gel method. Crystal Research and Technology, 37, 51–55.

Hasling, D. W., Clancey, W. J., & Rennels, G. R. (1983). Strategic explanations in consultation. International Journal of Man-Machine Studies, 20(1), 3–19.

Conference Proceeding

Clancey, W. J. (2011). Communication, simulation, and intelligent agents: Implications of personal intelligent machines for medical education. In Proceedings of the Eighth International Joint Conference on Artificial Intelligence (pp. 556–560). California: International Joint Conferences on Artificial Intelligence, Inc.

Report

Rice, J. (2014). Poligon: A System for Parallel Problem Solving (Technical Report KSL-86-19). Department of Computer Science, Stanford University.

Thesis/Dissertation

Clancey, W. J. (2013). Transfer of Rule-Based Expertise through a Tutorial Dialogue (PhD Dissertation). Stanford University.

Website

Ivey, K. C. (2012). Citing Internet Sources. Retrieved from http://www.eei-alex.com/eye/utw/96aug.html

Online Submission Guidelines

All manuscripts must be submitted through the journal’s online submission system.

Submission Steps

Step 1 – Starting the Submission

Authors should select the appropriate manuscript category and complete the submission checklist.

Step 2 – Uploading the Manuscript

Upload the manuscript file in Microsoft Word format (.doc or .docx).

Step 3 – Entering Metadata

Authors must complete manuscript metadata, including:

  • Author names

  • Affiliations

  • Corresponding author

  • Title

  • Abstract

  • Keywords

Step 4 – Uploading Supplementary Files

Authors should upload supplementary documents, including:

  • Cover Letter

  • Copyright Transfer Agreement

  • Additional supporting documents (if required)

Step 5 – Confirming the Submission

Authors should review all uploaded files before clicking the “Finish Submission” button.

After submission, the corresponding author will receive a confirmation email and may track the manuscript status through the journal system.

Review Process

Each manuscript is independently reviewed by at least two peer reviewers using a blind review process.

Editorial decisions may include:

  • Accept

  • Minor Revision

  • Major Revision

  • Reject

The final decision is determined by the Editor-in-Chief based on reviewer recommendations and editorial considerations.

Revision Policy

Authors receiving revision requests must submit revised manuscripts within the specified timeframe.

Revised manuscripts submitted later than three months after the revision request will be treated as new submissions.

Editorial Office

Dr. Imam Hidayat, S.E., M.Ak
Editor-in-Chief
Competitive Jurnal Akuntansi dan Keuangan

Faculty of Economics and Business
Universitas Muhammadiyah Tangerang

Address:
Jl. Perintis Kemerdekaan I No. 33,
Cikokol, Tangerang, Banten 15118, Indonesia

Journal Website:
http://jurnal.umt.ac.id/index.php/competitive/index

Open Access Policy

This journal provides immediate open access to all published content to support the global exchange of knowledge.

All articles are freely available for:

  • Reading

  • Downloading

  • Copying

  • Distribution

  • Printing

  • Referencing

without prior permission from the publisher or authors.

User Rights and Licensing

All articles published in Competitive Jurnal Akuntansi dan Keuangan are distributed under the following license:

Creative Commons Attribution-ShareAlike (CC BY-SA)

This license permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

Submission Preparation Checklist

Submission Checklist

Before proceeding with the submission process, authors are required to confirm that their manuscript complies with the following requirements:

  • The manuscript has not been previously published and is not currently under consideration by another journal.

  • The submission file is in Microsoft Word format (.doc or .docx).

  • The manuscript follows the journal’s official template and author guidelines.

  • The manuscript is written in clear and academic English.

  • The title, abstract, keywords, tables, figures, and references have been prepared according to the journal standards.

  • All references cited in the text are included in the reference list, and vice versa.

  • The manuscript has been checked for grammar, spelling, and formatting consistency.

  • The similarity index has been checked using plagiarism detection software, and the manuscript complies with the journal’s similarity policy.

  • Authors have ensured that the manuscript contains original work and does not involve plagiarism, data fabrication, or unethical publication practices.

  • Ethical approval has been obtained where necessary, particularly for studies involving human participants or sensitive data.

  • All authors have significantly contributed to the manuscript and approved the final version for submission.

  • The corresponding author has completed all metadata information correctly during the online submission process.

  • Supplementary files, including Cover Letter and Copyright Transfer Agreement (if required), have been prepared for upload.

  • The author agrees to follow the editorial and peer-review policies of Competitive Jurnal Akuntansi dan Keuangan.

By checking the submission checklist, authors confirm that the manuscript complies with the journal’s publication ethics and submission requirements.

Section Editor Commite

Section Policy for Section Editors

Role and Responsibilities of Section Editors

Section Editors play an essential role in maintaining the academic quality, integrity, and efficiency of the editorial process at Competitive Jurnal Akuntansi dan Keuangan.

Section Editors are responsible for managing manuscripts within their area of expertise and ensuring that all submissions undergo a fair, objective, and timely peer-review process.

Main Responsibilities

Section Editors are expected to:

  • Conduct an initial evaluation of submitted manuscripts within their assigned section.
  • Assess the suitability of manuscripts with the journal’s focus and scope.
  • Ensure manuscripts comply with the journal’s formatting and ethical standards.
  • Assign qualified peer reviewers based on subject expertise.
  • Monitor the review process and ensure timely completion of reviews.
  • Evaluate reviewer comments and provide editorial recommendations to the Editor-in-Chief.
  • Recommend editorial decisions, including:
    • Accept
    • Minor Revision
    • Major Revision
    • Reject
  • Maintain communication with authors and reviewers professionally and ethically.
  • Ensure confidentiality throughout the editorial and review process.

Editorial Ethics

Section Editors must uphold the highest standards of publication ethics by:

  • Avoiding conflicts of interest in manuscript handling.
  • Maintaining confidentiality of submitted manuscripts and reviewer identities.
  • Ensuring fairness and impartiality in editorial decisions.
  • Preventing plagiarism, data fabrication, duplicate publication, and unethical research practices.
  • Following the journal’s ethical guidelines and international publication standards.

Reviewer Selection Policy

Section Editors should select reviewers based on:

  • Academic expertise relevant to the manuscript topic
  • Research and publication experience
  • Professional reputation and integrity
  • Absence of conflicts of interest

A minimum of two independent reviewers should evaluate each manuscript.

Editorial Decision Process

Section Editors provide recommendations to the Editor-in-Chief based on:

  • Reviewer reports
  • Scientific contribution
  • Methodological rigor
  • Originality and novelty
  • Clarity and academic quality

The final publication decision remains the responsibility of the Editor-in-Chief.

Timeliness and Performance

Section Editors are expected to:

  • Perform manuscript screening promptly
  • Respond to editorial communications efficiently
  • Ensure review deadlines are monitored appropriately
  • Support the journal in maintaining publication schedules

Failure to fulfill editorial responsibilities consistently may result in reassignment or replacement by the editorial board.

Confidentiality Policy

All manuscripts, reviewer reports, editorial communications, and unpublished materials must be treated as confidential documents and may not be disclosed or used for personal advantage.

Conflict of Interest

Section Editors must disclose any conflicts of interest related to:

  • Authors
  • Institutions
  • Research funding
  • Collaborative relationships

If a conflict exists, the manuscript will be reassigned to another editor.

Use of Artificial Intelligence (AI)

Section Editors may use AI-assisted tools only for language checking, grammar improvement, or editorial assistance.

AI tools must not replace independent academic judgment in evaluating manuscripts.

Editorial decisions must always be made by human editors.

Professional Conduct

Section Editors are expected to maintain:

  • Professionalism
  • Academic integrity
  • Respectful communication
  • Transparency in editorial handling

All editorial activities should support the journal’s mission to promote high-quality scientific publications in accounting, finance, business, and economics.

Copyright Notice

Copyright Notice

Authors who publish with Competitive Jurnal Akuntansi dan Keuangan agree to the following terms:

  • Authors retain the copyright of their work while granting the journal the right of first publication.

  • The published articles are licensed under a Creative Commons Attribution-ShareAlike (CC BY-SA) license, which permits others to share, adapt, distribute, and reproduce the work in any medium or format, provided appropriate credit is given to the original author(s) and source.

  • Authors are permitted to enter into separate, additional contractual arrangements for the non-exclusive distribution of the published version of the work (for example, institutional repositories or publication in a book), provided that the original publication in this journal is properly acknowledged.

  • Authors are encouraged to deposit and share their work online before, during, and after the submission process, as this can facilitate productive exchanges, increase visibility, and improve citation impact.

  • By submitting a manuscript to this journal, authors confirm that:

    • The manuscript is original and has not been published elsewhere.

    • The manuscript is not under consideration for publication in another journal.

    • The work does not infringe upon any existing copyright or intellectual property rights.

    • All authors have approved the submission and publication of the manuscript.

  • Authors are fully responsible for the content of their published articles, including data accuracy, citation integrity, and compliance with ethical publication standards.

Before completing the submission process, authors are required to confirm their agreement with this Copyright Notice and the journal’s publication ethics policy.

Privacy Statement

Privacy Statement

Competitive Jurnal Akuntansi dan Keuangan is committed to protecting the privacy and personal information of authors, reviewers, editors, readers, and all users of the journal platform.

The names, email addresses, affiliations, and other personal information entered on this journal site will be used exclusively for the stated purposes of this journal and will not be made available for any other purpose or to any other party without the user’s consent.

The journal collects and processes personal data solely for purposes related to:

  • Manuscript submission and peer-review management
  • Editorial communication
  • Publication and indexing processes
  • Journal administration and website management
  • Academic correspondence and notifications

All personal information is handled in accordance with applicable data protection regulations and publication ethics standards.

The journal implements reasonable technical and organizational measures to protect user data against unauthorized access, misuse, alteration, or disclosure.

By registering and using this journal website, users consent to the collection and use of their information for editorial and publication purposes.

The journal may use cookies and system logs to improve website functionality, user experience, and platform security.

Users may request correction, update, or removal of their personal information by contacting the Editorial Office.

Competitive Jurnal Akuntansi dan Keuangan reserves the right to update or revise this Privacy Statement at any time to comply with legal, technical, or editorial policy changes.

For questions regarding this Privacy Statement, please contact the Editorial Office through the official journal website.