Editorial Policies

Focus and Scope

Jurnal JKAAP (Jurnal Kajian Akuntansi, Auditing dan Perpajakan) diterbitkan oleh Bagian Publikasi Universitas Gunadarma. Jurnal ini diterbitkan dua kali setahun pada bulan Juni dan Desember. Jurnal Jurnal JKAAP (Jurnal Kajian Akuntansi Auditing dan Perpajakan) menerbitkan artikel di bidang akuntansi yang memberikan kontribusi terhadap pengembangan ilmu akuntansi, praktik akuntansi, dan profesi akuntansi. Cakupan topiknya antara lain :

  1. Audit Investigatif,
  2. Auditing,
  3. Behavioral Accounting
  4. Financial Accounting
  5. Forensic Accounting
  6. Green/Environmental Accounting
  7. Managerial Accounting
  8. Managerial Information System
  9. Public Sector Accounting
  10. Sharia Accounting
  11. Taxation Accounting.

Tim Editorial menerima artikel yang menggambarkan kajian peneliti, praktisi, regulator, mahasiswa, dan pihak-pihak lain yang tertarik dengan pengembangan ilmu akuntansi, praktik akuntansi, dan profesi akuntansi. Mulai tahun 2024, Jurnal JKAAP (Jurnal Kajian Akuntansi Auditing dan Perpajakan) menerima naskah penelitian baik kuantitatif, penelitian kualitatif, penelitian metode campuran, dan Research and Development (R&D) yang ditulis dalam bahasa Indonesia.

 

Peer Review Process

Each text will go through a peer review process with the following steps:

  • The editor evaluates the feasibility of the articles received.
  • The editor continues the appropriate articles to continue the blind review process. The article that are not feasible will be returned to the author, while the aticle that is deemed appropriate with a note to be revised.
  • Reviewers review the article and make recommendations to be followed up by the editor.
  • The editor submits the results of the assessment and recommendations to the author and the deadline for revisions.
  • The editor will send a ready-to-publish copy to the author before being published for approval
 

Open Access Policy

Bismaku memberikan kesempatan secara terbuka bagi semua pihak untuk bisa mengakses, membaca, dan mengunduh naskah-naskah dalam setiap edisi. Bismaku mengedepankan prinsip diseminasi terbuka bagi ilmu pengetahuan agar dapat berguna bagi semua pihak dan mendorong terjadinya pertukaran sains dalam lingkup nasional dan global.

Bismaku memiliki kebijakan:

  • Tidak membebankan biaya publikasi kepada penulis
  • Memberikan kebebasan kepada pembaca untuk secara luas membaca, mengunduh, dan menyebarluaskan, serta melakukan sitasi artikel yang terbit dalam Bismaku

Bismaku provides an open opportunity for all parties to be able to access, read, and download the articles in each edition. Bismaku puts forward the principle of open dissemination of knowledge so it can be useful for all parties and encourage the exchange of science in the national and global scope.

Bismaku has policies:

  • Does not charge publication fees to authors
  • Provide freedom to readers to widely read, download, and disseminate, as well as cite articles published in the Jurnal Psikologi
 

Language

Articles received by Bismaku can be written in English or Indonesian
 

Publication Ethics

Bismaku only accepts original research articles and theoretical studies that have not been published elsewhere and are not in the process of being reviewed in other journals. Bismaku is committed to upholding ethical standards at all stages of the publication process. This ethical standard was adapted from the principles of the Committee on Publication Ethics (COPE). Turnitin software may be used by the editorial office to check for similarities of submitted manuscripts with existing literature.

Ethics for Editors

  • Editors are responsible for the material quality of articles received
  • Editors guide reviewers and writers in the articles received
  • Editors are responsible for the confidentiality of peer reviewers
  • Editors adhere to the principle of justice or non-discrimination against all articles received.
  • Editors must prepare guidelines for all members of the editorial board.
  • Editors avoid conflicts of interest of all stakeholders involved during the publishing process.

Ethics for Authors

  • Authors are responsible for plagiarism and copyright infringement or other intellectual property rights on the submitted text.
  • Authors must ensure that articles submitted are not being considered or accepted for publication in another journal.
  • The names of the authors show who did the research and / or wrote the article.
  • All authors must approve the submission of the article to the Bismaku and give a mandate to the main author to sign the IPR form.
  • If a fatal error occurs in an article published, the author must notify the editor or publisher to follow up.

Ethics for Reviewers

  • Reviewers must act objectively and independently.
  • Reviewers provide constructive input so that articles become worthy of publication.
  • Reviewers immediately notify the editor if the article sent is indicative of plagiarism.
  • During the publishing process, reviewers avoid conflicts of interest and confidentiality of an article.
  • During the publishing process, reviewers must refer to Jurnal Psikologi guidelines.

PLAGIARISM

Authors should submit only original work that is not plagiarized, and has not been published or being considered elsewhere.  Turnitin software may be used by the editorial office to check for similarities of submitted manuscripts with existing literature. Inclusion of fraudulent or knowingly inaccurate statements are unacceptable. Work and/or words from other publications must be appropriately cited or quoted.

REPORTING

Authors should state their results clearly, honestly, and without fabrication, falsification or inappropriate data manipulation. The methods used in the work should be clearly and unambiguously described so that the findings can be repeated and confirmed by other researchers.

CONFLICTS OF INTEREST

A statement on conflict of interest must be included in the manuscript if authors receive any support that might be construed to influence the results or interpretation of their manuscript. All sources of financial support for the project should be disclosed. 

AUTHORSHIP AND COLLABORATION

Name of authors listed in a paper should be limited to those who have made a significant contribution to the report. Only those who have made significant contributions should be listed as co-authors. Others who have participated in certain substantive aspects of the work must be acknowledged or listed as contributors. It is the duty of the corresponding author to ensure that all appropriate co-authors and no inappropriate co-authors are included on the paper.  All co-authors must approve the final version of the paper and agree to the version of the paper before submission.

MULTIPLE OR REDUNDANT

Authors should not publish manuscripts describing essentially the same research output in more than one journal or primary publication. A similar manuscript should not be submitted to more than one journal concurrently as this constitutes as unethical publishing behavior and is unacceptable.