About the Journal

 

1. Focus and Scope

Competitive Jurnal Akuntansi dan Keuangan is a peer-reviewed scientific journal published by the Faculty of Economics and Business, Universitas Muhammadiyah Tangerang. The journal is published biannually, every January and July, as a medium for academic communication and dissemination of scientific knowledge among academics, researchers, practitioners, policymakers, and stakeholders in the fields of accounting, finance, business, and economics.

The journal publishes original research articles, conceptual papers, and empirical studies in the following areas:

  • Financial Accounting and Capital Markets
  • Management Accounting and Behavioral Accounting
  • Accounting Information Systems
  • Auditing and Professional Ethics
  • Taxation
  • Islamic Accounting
  • Accounting Education
  • Corporate Governance
  • Corporate Social Responsibility (CSR)
  • Fraud and Forensic Accounting
  • Public Sector Accounting and Good Governance

The journal aims to become a reputable international platform in the fields of accounting, business, and economics by bridging the gap between theory and practice. Its objectives are to:

  • Advance scholarly knowledge and research development
  • Promote interdisciplinary and multidisciplinary studies
  • Support evidence-based policy and professional practice
  • Foster national and international academic collaboration
  • Uphold the highest standards of academic integrity and publication ethics

Through its publication activities, Competitive Jurnal Akuntansi dan Keuangan seeks to generate impactful research that contributes to both academic advancement and professional practice.

2. Peer Review Process

a. Criteria for Publication

Competitive Jurnal Akuntansi dan Keuangan receives numerous manuscript submissions for publication consideration. Therefore, manuscripts are evaluated selectively through a rigorous peer-review process. Papers requiring substantial revisions beyond acceptable standards may be rejected.

To be considered for publication, manuscripts should fulfill the following criteria:

  1. Present strong empirical or theoretical evidence supporting the conclusions.
  2. Demonstrate clear novelty and originality.
  3. Contribute significantly to the development of knowledge in the field.
  4. Encourage interdisciplinary or multidisciplinary perspectives.
  5. Pass the Turnitin Similarity Test in accordance with journal policies.

Accepted papers should demonstrate substantial academic contribution and provide meaningful insights capable of advancing the development of accounting and financial research.

REFERENCE TOOLS

3. Review Process

a. Initial Screening

The Editor-in-Chief or Handling Editor evaluates submitted manuscripts based on:

  • Journal scope compatibility
  • Formatting compliance
  • Basic scientific quality
  • Ethical standards

b. Assignment to Reviewers

Each manuscript is typically reviewed by two independent reviewers. A third reviewer may be assigned in the event of conflicting recommendations.

c. Evaluation Criteria

Reviewers evaluate manuscripts based on:

  • Originality and novelty
  • Methodological rigor
  • Ethical compliance
  • Clarity of presentation
  • Contribution to the field

d. Reviewer Recommendations

Reviewers may recommend:

  • Accept
  • Minor Revisions
  • Major Revisions
  • Reject

e. Final Decision

The Editor-in-Chief makes the final publication decision by considering reviewer comments and the journal’s editorial standards.

 

4. Reviewer Responsibilities

Reviewers are expected to:

  • Provide objective, constructive, and timely feedback
  • Maintain manuscript confidentiality
  • Avoid using unpublished material for personal benefit
  • Disclose any conflicts of interest immediately
  • Report suspected plagiarism, ethical misconduct, or data fabrication

 

5. Author Responsibilities

Authors are required to:

  • Respond comprehensively to reviewer comments through a point-by-point response letter
  • Revise manuscripts according to reviewer and editor recommendations within the specified timeframe
  • Maintain ethical standards in data collection, analysis, reporting, and citation practices

 

6. Review Timelines

  • Initial editorial decision: within 2 weeks after submission
  • Reviewer feedback: within 2–4 weeks after reviewer assignment
  • Revised manuscript submission: within 2 weeks after receiving reviewer comments

 

7. Confidentiality

All submitted manuscripts and reviewer reports are treated as confidential documents. Information related to manuscripts is not disclosed outside the editorial process without the consent of the authors or reviewers.

 

8. Anonymity

The journal applies a blind peer-review process, ensuring that authors and reviewers remain anonymous to one another throughout the review process.

 

9. Peer Reviewer Selection

Reviewer selection is conducted carefully based on:

  • Academic expertise
  • Research reputation
  • Publication experience
  • Recommendations from the editorial board
  • Prior reviewing performance

The editorial team ensures that selected reviewers possess appropriate expertise before manuscripts are assigned for review.

 

10. Writing the Review

The primary purpose of peer review is to assist editors in determining the suitability of manuscripts for publication. Reviewers are also encouraged to provide constructive suggestions to help authors improve their manuscripts.

Negative reviews should clearly explain the weaknesses of the manuscript so authors can understand the basis of the editorial decision and identify areas for improvement.

 

11. Publication Frequency

Competitive Jurnal Akuntansi dan Keuangan is published twice a year:

  • January
  • July

The journal is available in both print and online versions.

 

12. Open Access Policy

This journal provides immediate open access to all published content based on the principle that freely accessible research supports a broader global exchange of knowledge.

All articles are freely available without subscription fees or access charges. Users are permitted to:

  • Read
  • Download
  • Copy
  • Distribute
  • Print
  • Search
  • Link to full-text articles

without prior permission from the publisher or authors, in accordance with the principles of the Budapest Open Access Initiative.

 

 

13. Sponsors

Faculty of Economics and Business
Universitas Muhammadiyah Tangerang

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

 

14. Journal History

Competitive Jurnal Akuntansi dan Keuangan was established in 2017.

  • From Vol. 1 No. 2 (2017) to Vol. 3 No. 2 (2019), the journal published seven articles per issue while implementing standardized manuscript templates and publication guidelines.
  • Beginning with Vol. 4 No. 1 (2020) and Vol. 4 No. 2 (2020), the number of published articles increased to ten articles per issue.
  • Starting from Vol. 5 No. 1 (2021), the journal expanded publication capacity to twenty-five articles per issue while maintaining standardized academic writing requirements.
  • Beginning with Vol. 8 No. 1 (2024), the journal adjusted the number of published manuscripts to fifteen articles per issue to improve editorial quality and publication management.
  • Starting from Vol. 8 No. 1 (2024), the journal implemented a publication fee of IDR 500,000 per accepted manuscript.
  • During the publication of Vol. 7 No. 1, Vol. 7 No. 2, and Vol. 8 No. 1 (2024), publication delays occurred due to cyberattack and system sabotage attempts by irresponsible parties. The journal management subsequently restored and secured full control of the OJS system.
  • During Vol. 9 No. 2 (2025), publication activities were disrupted because the university’s OJS system experienced operational failure caused by severe cyber and malware attacks between May 2025 and January 2026. Consequently, the issue was not published in full capacity. The journal management has since fully restored the official journal management system.
  • Effective May 20, 2026, Competitive Jurnal Akuntansi dan Keuangan and all journals under Universitas Muhammadiyah Tangerang officially migrated from OJS 2 to OJS 3 to strengthen cybersecurity protection and improve publication management systems.
  • Starting from the July 2026 issue, the publication fee was adjusted to IDR 700,000 to support improvements in manuscript quality, reviewer honoraria, editorial processes, DOI management, and journal indexing development.