About the Journal

Focus and Scope

The journal publishes research from various topics in accounting and finance, including but is not limited to the following topics:

  • Financial Accounting
  • Public Sector Accounting
  • Management Accounting
  • Islamic Accounting and Financial Management
  • Auditing
  • Corporate Governance
  • Ethics and Professionalism
  • Corporate Finance
  • Accounting Education
  • Taxation
  • Capital Market
  • Banking
  • Information System
  • Sustainability Reporting

Article published in Akunsyah is determined through the blind review process conducted by editor and reviewer of Akunsyah. This process considers several factors such as relevance of the article and its contribution to the development of accounting practices and accounting profession as well as compliance to the requirement of a published article. Editor and reviewer provide evaluation and constructive suggestions for the author.

Peer Review Process

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.

The journal follows the definition of "open access" from the Budapest Open Access Initiative. The journal is an Open Accessed journal as its articles are freely available on the public internet. The journal permits any users to read, download, copy, distribute, print, search, or link to the full texts of the articles, crawl them for indexing, pass them as data to software, or use them for any other lawful and non-commercial purposes, without asking prior permission from the publisher or the author.

Publication Frequency

Twice a year in June and December

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.

The journal follows the definition of "open access" from the Budapest Open Access Initiative. The journal is an Open Accessed journal as its articles are freely available on the public internet. The journal permits any users to read, download, copy, distribute, print, search, or link to the full texts of the articles, crawl them for indexing, pass them as data to software, or use them for any other lawful and non-commercial purposes, without asking prior permission from the publisher or the author.

Journal Home

Jurnal Akuntansi dan Keuangan Syariah (Akunsyah) is a peer-reviewed journal published by Department of Sharia Accounting, Faculty of Economics and Business, IAIN Bone twice a year (June and December). Akunsyah aims to publish articles in the field of accounting and finance that provide the significant contribution to the development of Sharia accounting practices and the Sharia accounting profession in Indonesia and in the world. Consistent with its purpose, Akunsyah provides insights in the field of accounting and finance for academics, practitioners, researchers, regulators, students, and other parties interested in the development of accounting practices and accounting profession. Akunsyah accepts manuscripts of either quantitative or qualitative research, written in either Indonesian or English. Akunsyah accepts manuscripts from Indonesian authors and also authors from various parts of the world.

Publication Ethics and Malpractice Statement

Jurnal Akuntansi dan Keuangan Syariah is a peer-reviewed electronic journal. This statement clarifies ethical behaviour of all parties involved in the act of publishing an article in this journal, including the author, the chief editor, the Editorial Board, the peer-reviewer and the publisher (Fakultas Ekonomi dan Bisnis Islam, IAIN Bone). This statement is based on COPE’s Best Practice Guidelines for Journal Editors and sharia accounting.

Ethical Guideline for Journal Publication

The publication of a peer-reviewed article in of jurnal akuntansi dan keuangan syariah is  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.

Fakultas Ekonomi dan Bisnis Islam, IAIN Bone as the publisher of Jurnal Akuntansi dan Keuangan Syariah  takes its duties of guardianship over all stages of publishing extremely 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. In addition, Fakultas Ekonomi dan Bisnis Islam, IAIN Bone and Editorial Board will assist in communications with other journals and/or publishers where this is useful and necessary.

Publication decisions

The editor of the Jurnal Akuntansi dan Keuangan Syariah 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.

Fair play

An editor at any time evaluates manuscripts for their intellectual content without regard to race, islamic finance, ethical busines.

Confidentiality

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

Disclosure and conflicts of interest

Unpublished materials disclosed in a submitted manuscript must not be used in an editor's own research without the express written consent of the author.

Duties of Reviewers

Contribution to Editorial Decisions

Peer review assists the editor in making editorial decisions and through the editorial communications with the author may also assist the author in improving the paper.

Promptness

Any selected referee who feels unqualified to review the research reported in a manuscript or knows that its prompt review will be impossible should notify the editor and excuse himself from the review process.

Confidentiality

Any manuscripts received for review must be treated as confidential documents. They must not be shown to or discussed with others except as authorized by the editor.

Standards of Objectivity

Reviews should be conducted objectively. Personal criticism of the author is inappropriate. Referees should express their views clearly with supporting arguments.

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 of reports of original research 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. Fraudulent or knowingly inaccurate statements constitute unethical behaviour and are unacceptable.

Data Access and Retention

Authors are asked to provide the raw data in connection with a paper for editorial review, and should be prepared to provide public access to such data (consistent with the ALPSP-STM Statement on Data and Databases), if practicable, and should in any event be prepared to retain such data for a reasonable time after publication.

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.

Multiple, Redundant or Concurrent Publication

An author should not in general publish manuscripts describing essentially the same research in more than one journal or primary publication. Submitting the same manuscript to more than one journal concurrently constitutes unethical publishing behaviour and is unacceptable.

Acknowledgement of Sources

Proper acknowledgment of the work of others must always be given. Authors should cite publications that have been influential in determining the nature of the reported work.

Authorship of the Paper

Authorship should be limited to those who have made a significant contribution to the conception, design, execution, or interpretation of the reported study. All those who have made significant contributions should be listed as co-authors. Where there are others who have participated in certain substantive aspects of the research project, they should be acknowledged or listed as contributors. The corresponding author should ensure that all appropriate co-authors and no inappropriate co-authors are included on the paper, and that all co-authors have seen and approved the final version of the paper and have agreed to its submission for publication.

Error

If fund error, 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 obligation to promptly notify the journal editor or publisher and cooperate with the editor to retract or correct the paper. 

Plagiarism

All work in the manuscript should be free of any plagiarism, falsification, fabrications, or omission of significant material.

Authors are expected to explicitly cite others' work and ideas, even if the work or ideas are not quoted verbatim or paraphrased. This standard applies whether the previous work is published, unpublished, or electronically available. Failure to properly cite the work of others may constitute plagiarism. Plagiarism in all its forms constitutes unethical publishing behavior and is unacceptable.

Plagiarism screening will be conducted by the Jurnal Akuntansi dan Keuangan Syariah Editorial Team by using Turnitin or iThenticate (Plagiarism Detection Software).

The maximum similarity rate allowed is 35 percent.

Author Fee

This journal charges the following author fees.

Article Submission Chargers: 0.00 (IDR)
Authors do not pay Article Publication Fees or Free as part of the submission process to contribute in reviewing costs.

Article Publication Chargers: 0.00 (IDR)

Authors do not pay Article Publication Fees or Free as part of the submission process to contribute in reviewing costs.