About the Journal

Focus and Scope

JIAUP is a publication of scientific research in the field of accounting issued by University of Pamulang 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 JIAUP 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. CSR and Fraud & Forensic Accounting
9.  Public Sector Accounting Good Governance

Peer Review Process

Criteria for publication

JIAUP: Jurnal Ilmiah AKuntansi Universitas Pamulang 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 JIAUP 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 JIAUP Journal.

The review process

Each submitted manuscripts is  read by the editorial staff. Only those papers that seem most likely to meet our editorial criteria are sent for full peer review. Those papers assessed by the editors to be of insufficient general interest or otherwise inappropriate are rejected promptly based on internal and external advice from reviewer specialists in the field).

The potential manuscripts to our readership interest are sent for the next review.The editors then take a decision based on the reviewers' recommendation. The review process may take three to six weeks

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. Each article will be reviewed by two reviewer.

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

Jurnal Ilmiah Akuntansi Universitas Pamulang is a peer-reviewed journal, available in print and online and published two times a year in January and July, and every issue has 7 articles.

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 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

About The Journal

JIAUP is a publication of scientific research in the field of accounting issued by University of Pamulang 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 JIAUP is the field of Financial Accounting and Capital Markets (AKPM), Management Accounting and Behavioral (AKMK), Information Systems, Auditing and Professional Ethics, Tax (PPJK), Islamic Accounting (AKSR), Accounting Education (PAK ), Corporate Governance, CSR and Fraud & Forensic Accounting , and public sector accounting Good Governance (ASPGG)

Publication Ethics

This statement clarifies ethical behavior of all parties involved in the act of publishing an article in JIAUP, including the authors, the editors, the peer-reviewers and the publisher (Universitas Pamulang).

This statement is based on COPE’s Best Practice Guidelines for Journal Editors.

 

Ethical Guideline for Journal Publication

The publication of an article in a peer-reviewed JIAUP is an essential building block in the development of a coherent and respected network of knowledge. It is a direct reflection of the quality of the work of the authors and the institutions that support them. Peer-reviewed articles support and embody the scientific method. It is therefore important to agree upon standards of expected ethical behavior for all parties involved in the act of publishing: the author, the journal editor, the peer reviewer, the publisher and the society.  

Universitas Pamulang as publisher of JIAUP takes its duties of guardianship over all stages of publishing seriously and we recognize our ethical and other responsibilities. We are committed to ensuring that advertising, reprint or other commercial revenue has no impact or influence on editorial decisions.

Publication decisions

The editor of the JIAUP is 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 editors 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 editors may confer with other editors or reviewers in making this decision.

 

Non-Discrimination

The editors and reviewers evaluate manuscripts for intellectual content without regard to race, gender, sexual orientation, religious belief, ethnic origin, citizenship, or political philosophy of the authors.

Confidentiality

The editor, reviewers, and editorial staff must not disclose any information about a submitted manuscript to anyone other than the corresponding author, reviewers, potential reviewers, editorial team, and the publisher, as appropriate.

Disclosure and conflicts of interest

Unpublished materials disclosed in a submitted manuscript must not be used by any of the editorial board members and reviewers in their own research.

 

Duties of Reviewers

Contribution to Editorial Decisions

The journal uses blind review process. The reviewers advise the editor-in-chief in making the editorial decision. The editor-in-chief communicates with authors, as required, and helps them in improving quality of their research paper.

Promptness

The journal editors are committed to provide timely review to the authors. If a reviewer does not submit his/her report in a timely manner, the paper is immediately sent to another qualified reviewer.

Confidentiality

Manuscript content is treated with at most confidentiality. The journal uses blind process. Except for the editor-in-chief, the editors and reviewers cannot discuss paper with any other person, including the authors.

Standards of Objectivity

The editors and reviewers are required to evaluate papers based on the content. The review comment must be respectful of authors. The reviewers are required to justify their decision and recommendation.

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

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 Authors

Reporting standards

Authors should present an accurate account of the work performed as well as an objective discussion of its significance. Underlying data should be represented accurately in the paper. A paper should contain sufficient detail and references to permit others to replicate the work wherever possible. Fraudulent or knowingly inaccurate statements constitute unethical behavior and are unacceptable.

Data Access and Retention

Authors may be asked to provide the raw data in connection with a paper for editorial review. They should be prepared to provide such data within reasonable time.

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. Papers found with such problems are automatically rejected and authors are so advised.

Multiple, Redundant or Concurrent Publication

When a paper is submitted for possible publication, the submitting author makes a written statement that the paper has not been published not it is currently under publication with any other journal. Simultaneous submission is considered unethical and is therefore unacceptable.

Acknowledgment of Sources

Proper acknowledgment of the work of others is required. Authors must cite publications that have led to the authors’ current research.

Authorship of the Paper

Authorship should be limited to those who have made a significant contribution to the research reported in the manuscript. The corresponding author has a responsibility to keep co-authors posted with the review process. If accepted, all authors are required to give a signed statement that the research work is their original research work.

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.

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.

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.

Screening for Plagiarism

Manuscript submissions are checked with anti-plagiarism software, namely Turnitin, for exact or near-exact matches in the public domain to satisfy the Editor that the submitted manuscript has not been plagiarised, with maximum similarity can be accepted  25% . However, when authors submit their manuscripts for consideration in the Journal, they declare that their work is not plagiarised. Please download the document here. While the Editor makes reasonable efforts to determine the academic integrity of papers published in the Journal, ultimate responsibility for the originality of submitted manuscripts thus lies with the author.

Article Processing Charges (APCs)

This journal charges the following author fees.

Article Publication: 400.000 (IDR)

This journal charges the article publication fee for supporting the cost of wide-open access dissemination of research results, managing the various costs associated with handling and editing of the submitted manuscripts, and the Journal management and publication in general, the authors or the author's institution is requested to pay a publication fee for each article accepted. The fee covers:

• DOI registration for each paper.
• Checking the article similarity by Turnitin; the results of each checking will be sent to authors

Journal History

The Accounting  Scientific Journal Universitas Pamulang
was first published in January 2013,and was published 
four times in a year, but in 2015 it was changed become 
twice publication a year.