Editorial Policies

Focus and Scope

Journal of Accounting Auditing and Business (JAAB) is published by Accounting Departement, Faculty of Economics and Business, Universitas Padjadjaran. JAAB provides opportunities for academicians, practicians, and university students to publish their articles. The publication covers the scope of concentration study including:

  • Financial Accounting
  • Management Accounting
  • Public Sector Accounting
  • Information system
  • Taxation
  • Finance
  • Business and Management
Journal of Accounting Auditing and Business (JAAB) accepts articles in any accounting, auditing, and Business related subjects and any research methodology that meet the standards established for publication in the journal. The primary criterion for publication in the Journal of Accounting Auditing and Business (JAAB) is the significance of the contribution to the accounting, auditing, and Business body of knowledge. The acceptance decision is made based upon an independent review process that provides critically constructive and prompt evaluations of submitted manuscripts

 

Section Policies

Artikel

Checked Open Submissions Checked Indexed Checked Peer Reviewed
 

Peer Review Process

All submitted manuscripts are read by the editorial staff. Those manuscripts evaluated by editors to be inappropriate to journal criteria are rejected promptly without external review. Manuscripts evaluated to be of potential interest to our readership are sent to double-blind reviewers. The editors then make a decision based on the reviewer’s recommendation from among several possibilities: rejected, require major revision, need minor revision, or accepted.

The Editor-in-Chief of the Journal of Accounting Auditing and Business (JAAB) has the right to decide which manuscripts submitted to the journal should be published.

 

Review Process:

1. The author submits the manuscript

2. Editor Evaluation [some manuscripts are rejected or returned before the review process]

3. The double-blind peer-review process

4. Editor Decision

5. Confirmation to the authors

 

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

 

Author Fee

Journal of Accounting Auditing and Business (JAAB) charges the following author fees:

Article Submission: 0.00 (IDR)
Authors are NOT required to pay an Article Submission Fee as part of the submission process to contribute to review costs.

 

Article Publication: 0.00 (IDR)

If this paper is accepted for publication, you will NOT be asked to pay an Article Publication Fee to cover publication costs.

 

 

 

 

 

Screening for Plagiarism

The manuscript that is submitted to the Journal of Accounting Auditing and Business (JAAB) will be screened for similarity check using Turnitin. Manuscript found to contain a similarity index percentage higher than 30% (including self-plagiarism) will be rejected

All authors are deemed to be individually and collectively responsible for the content of papers published by the Journal of Accounting Auditing and Business (JAAB). Therefore, it is the responsibility of each author to ensure that papers submitted to JAAB attain the highest ethical standards with respect to plagiarism. 

According to Regulation No. 7/2010 of the Ministry of Education of the Republic of Indonesia, “Plagiarism is the intentional and unintentional practice of obtaining or trying to obtain credit or value from a scientific work without stating the source appropriately and adequately.” Another definition from the Oxford American Dictionary in Clabaugh (2001), is that “Plagiarism is to take and use another person’s ideas or writing or inventions as to one’s own.” The Merriam-Webster Online Dictionary explains the word "plagiarize" as “stealing and passing off (the ideas or words of another) as one's own, using (another's production) without crediting the source, committing literary theft, presenting as new and original an idea or product derived from an existing source.” Plagiarism manifests itself in a variety of forms, including (adopted from ACM with some modification):

  • Verbatim copying, near-verbatim copying, or purposely paraphrasing portions of another author's paper;

  • Copying elements of another author's paper, such as equations or illustrations that are not common knowledge, or copying or purposely paraphrasing sentences without citing the source;

  • Verbatim copying of portions of another author's paper, while citing but not clearly differentiating what text has been copied (e.g., not applying quotation marks correctly) and/or not citing the source correctly.

Self-plagiarism is a related issue. Self-plagiarism is defined as “The verbatim or near-verbatim reuse of significant portions of one's own copyrighted work without citing the original source.” Self-plagiarism does not apply to publications based on the author's own previously copyrighted work (e.g., appearing in conference proceedings) where an explicit reference is made to the prior publication. Such reuse does not require quotation marks to delineate the reused text but does require that the source is cited.


 

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.