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Panduan Penulis

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.

Daftar Tilik Penyerahan Naskah

Anda harus membaca dan menyatakan bahwa Anda sudah melengkapi persyaratan berikut ini sebelum melanjutkan.

  • Penyerahan belum diterbitkan sebelumnya, atau sedang dalam pertimbangan jurnal lain (atau sebuah penjelasan belum disediakan dalam komentar kepada editor).
  • File naskah dalam format file dokumen OpenOffice, Microsoft Word, RTF, atau WordPerfect.
  • Ketika tersedia, URLs untuk referensi telah disediakan.
  • Teks 1 spasi; font 12; italic; tidak digaribawahi (kecuali alamat URL); dan semua ilustrasi, figur, dan tabel yang ditempatkan di dalam teks pada poin yang tepat, jangan di akhir.
  • Teks yang mematuhi persyaratan mengenai perpustakaan dan gaya bahasa digambarkan secara garis besar di Petunjuk Penulis, yang akan ditemukan dalam halaman Tentang Kami.
  • Jika penerimaan untuk bagian peer-review dari jurnal, instruksinya terdapat di Memastikan Reviewer Anonim telah diikuti.

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.

Pernyataan Privasi

Nama dan alamat email yang dimasukkan di situs jurnal hanya akan digunakan untuk tujuan yang sudah disebutkan, tidak akan disalahgunakan untuk tujuan lain atau untuk pihak lain.