Focus and Scope
JEA17: Journal of accounting economics is a journal published by the accounting study program of the faculty of economics and business Universitas 17 1945 Surabaya, Indonesia. JEA17 covers the study of accounting science which includes:
1. Financial accounting
2. Public sector accounting
3. Management accounting
4. Budgeting accounting
5. Islamic accounting
6. Corporate social responsibility,\
7. Good corporate governance, and other accounting fields.
JEA17 published scientific articles derived from research results, literature review, and results of scientific studies. All accepted manuscripts will be published both online and in printed journals.
Peer Review Process
JEA17: Jurnal Ekonomi Akuntansi is published by the Faculty of the economy and business Universitas 17 Agustus 1945 Surabaya. The research article submitted to this online journal will be double-blind peer-reviewed (both reviewer and author remain anonymous to each other) at least 2 (two) reviewers. The accepted research articles will be available online following the journal peer-reviewing process. The language used in this journal is Indonesia or English.
For checking Plagiarism, JEA17: Jurnal Ekonomi Akuntansi Editor will screen plagiarism manually (offline and online database) on the Title, Abstract, and Body Text of the manuscript, and by using several plagiarism detection software (Turnitin). If it is found a plagiarism indication, the editorial board will reject the manuscript immediately.
- Editor receiving manuscript from author;
- The editor evaluate manuscript (journal aim and scope, in house style, supplementary data); (Rejected if not meet criteria)
- Editor screening for plagiarism on offline and online database manually; (Rejected if found major plagiarism, contacted author if found redunancy or minor plagiarism for clarification)
- Editor send the manuscript to reviewer along with review form (double-blind review, Both reviewer and author remain anonymous to each other);
- Reviewer send back his review form to Editor (with revised manuscript if necessary);
- Editor decision (rejected, require major revision, need minor revision, or accepted);
- Confirmation to the Author.
- If a revision, the author revised manuscripts and should be returned to the editor without delay. Returned later than three months will be considered as new submissions.
JEA17: Journal of Accounting Economics published twice a year, in April and October
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.
Publication Ethics Statement
JEA17: Jurnal Ekonomi Akuntansi is a peer-reviewed national journal. This statement clarifies the ethical behavior 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 (Faculty of Economy & Business Universitas 17 Agustus 1945 Surabaya). 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 JEA17: Jurnal Ekonomi Akuntansi 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.
Faculty of Economy & Business, Universitas 17 Agustus 1945 Surabaya as the publisher of JEA17: Jurnal Ekonomi Akuntansi 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, the Faculty of Economy & Business Universitas 17 Agustus 1945 Surabaya and Editorial Board will assist in communications with other journals and/or publishers where this is useful and necessary.
The editor of the JEA17: Jurnal Ekonomi Akuntansi 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.
An editor at any time evaluates manuscripts for their intellectual content without regard to race, gender, sexual orientation, religious belief, ethnic origin, citizenship, or political philosophy of the authors.
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.
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.
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.
Acknowledgment 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
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 behavior 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 behavior and is unacceptable.
Acknowledgment 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.
Hazards and Human or Animal Subjects
If the work involves chemicals, humans, animals, 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 another 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.
Editor in Chief JEA: Jurnal Ekonomi Akuntansi
Writing citations and references must refer to the APA (American Psychological Association) 6th edition reference style. We require the author to use the Mendeley application in writing citations and references.
JEA17: Jurnal Ekonomi Akuntansi will be considered to retract in the publication if:
- They have clear evidence that the findings are unreliable, either as a result of misconduct (e.g. data fabrication) or honest error (e.g. miscalculation or experimental error)
- The findings have previously been published elsewhere without proper cross-referencing, permission or justification (i.e. cases of redundant publication)
- It constitutes plagiarism
- It reports unethical research
The mechanism of retraction follows the Retraction Guidelines of COPE Retraction Guidelines
Withdrawing submitted or published manuscripts is not recommended. If the writer intends to retract the manuscript, the following rules must be followed:
- Manuscripts may only be withdrawn for acceptable reasons. Must not withdraw the manuscript because it has been published in another journal.
- The author must make a letter requesting withdrawal of the manuscript to the chief editor, along with the reasons for withdrawal. Requests for withdrawal of the manuscript must know all the authors, evidenced by the signature.
- If the manuscript being withdrawn is in the process of being reviewed, then the writer must pay 500.000 (IDR)
- If the text has been withdrawn, the writer must pay 1.000.000 (IDR)
- If the review process of the manuscript is more than 6 months, the writer can withdraw the manuscript without having to pay a fine.
JEA17: Jurnal Ekonomi Akuntansi, has a policy of not publishing manuscripts containing plagiarism. As a preventative measure, we will do a plagiarism check for every manuscript sent to the editor. Only a manuscript that has a 30% similarity level will be processed. If there are manuscripts that have been published and proven plagiarism, then sanctions will be reprimanded until the withdrawal of the manuscript.
JEA: Jurnal Ekonomi Akuntansi is a peer-reviewed journal, published by Accountancy Departement ofÂ Faculty Economic and Business Universitas 17 Agustus 1945 Surabaya. JEA: Jurnal Ekonomi Akuntansi publishes twicw a year (April and October). JEA: Jurnal Ekonomi Akuntansi dedicated to publishing research dan conceptual article in areas of Accountancy (Tax, Management, Sharia, Budgeting, Auditing, GCG, CSR, Public Sector). JEA: Jurnal Ekonomi Akuntansi seeks to share knowledge between those who study Accountancy and those who practice it by publishing theoritical and empirical research.