Editorial Policies

Focus and Scope

Neraca : Jurnal Akuntansi Terapan Institut STIAMI menitik beratkan pada penelitian Akuntansi terapan. Tema tema yang bisa dimuat dalam Neraca : Jurnal Akuntansi Terapan meliputi aspek aspek yang terkait dengan Akuntansi secara luas.

Pelaporan Keuangan
Akuntansi Biaya
Akuntansi Manajemen
Akuntansi Syariah
Perbankan Syariah
Perpajakan
System Informasi Akuntansi
Akuntansi untuk Usaha Kecil dan Menengah (UMKM)

Section Policies

Articles

Open Submissions

Indexed

Peer Reviewed

Peer Review Process

The submitted manuscript is first reviewed by an editor. It will be evaluated in the office, whether it is suitable for applied accounting journal focus and scope or has a major methodological flaw and similiarity score by using iThenticate.

The manuscript will be sent to at least two anonymous reviewers (Single Blind Review). Reviewers' comments are then sent to the corresponding author for necessary actions and responses.

The suggested decision will be evaluated in an editorial board meeting. Afterwards, the editor will send the final decision to the corresponding author.

Publication Frequency

This journal publishes two times a year on October and April

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.

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. More...

Publication Ethics and Malpractice Statement

Section A: Publication and authorship

All submitted papers are subject to strict peer-review process by at least two international reviewers that are experts in the area of the particular paper.
Review process are blind peer review.
The factors that are taken into account in review are relevance, soundness, significance, originality, readability and language.
The possible decisions include acceptance, acceptance with revisions, or rejection.
If authors are encouraged to revise and resubmit a submission, there is no guarantee that the revised submission will be accepted.
Rejected articles will not be re-reviewed.
The paper acceptance is constrained by such legal requirements as shall then be in force regarding libel, copyright infringement and plagiarism.
No research can be included in more than one publication.

Section B: Authors’ responsibilities

Authors must certify that their manuscripts are their original work.
Authors must certify that the manuscript has not previously been published elsewhere.
Authors must certify that the manuscript is not currently being considered for publication elsewhere.
Authors must participate in the peer review process.
Authors are obliged to provide retractions or corrections of mistakes.
All Authors mentioned in the paper must have significantly contributed to the research.
Authors must state that all data in the paper are real and authentic.
Authors must notify the Editors of any conflicts of interest.
Authors must identify all sources used in the creation of their manuscript.
Authors must report any errors they discover in their published paper to the Editors.

Section C: Reviewers’ responsibilities

Reviewers should keep all information regarding papers confidential and treat them as privileged information.
Reviews should be conducted objectively, with no personal criticism of the author
Reviewers should express their views clearly with supporting arguments
Reviewers should identify relevant published work that has not been cited by the authors.
Reviewers should also call to the Editor in Chief’s attention any substantial similarity or overlap between the manuscript under consideration and any other published paper of which they have personal knowledge.
Reviewers should not review 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.

Section D: Editors’ responsibilities

Editors have complete responsibility and authority to reject/accept an article.
Editors are responsible for the contents and overall quality of the publication.
Editors should always consider the needs of the authors and the readers when attempting to improve the publication.
Editors should guarantee the quality of the papers and the integrity of the academic record.
Editors should publish errata pages or make corrections when needed.
Editors should have a clear picture of a research’s funding sources.
Editors should base their decisions solely one the papers’ importance, originality, clarity and relevance to publication’s scope.
Editors should not reverse their decisions nor overturn the ones of previous editors without serious reason.
Editors should preserve the anonymity of reviewers.
Editors should ensure that all research material they publish conforms to internationally accepted ethical guidelines.
Editors should only accept a paper when reasonably certain.
Editors should act if they suspect misconduct, whether a paper is published or unpublished, and make all reasonable attempts to persist in obtaining a resolution to the problem.
Editors should not reject papers based on suspicions, they should have proof of misconduct.
Editors should not allow any conflicts of interest between staff, authors, reviewers and board members.

Policy of Screening for Plagiarism

Papers submitted to International Journal of Advances in Intelligent Informatics will be screened for plagiarism using CrossCheck/iThenticate plagiarism detection tools. International Journal of Advances in Intelligent Informatics will immediately reject papers leading to plagiarism or self-plagiarism.

Before submitting articles to reviewers, those are first checked for similarity/plagiarism tool, by a member of the editorial team. The papers submitted to International Journal of Advances in Intelligent Informatics must have similarity level less than 15%.

Plagiarism is the exposing of another person’s thoughts or words as though they were your own, without without permission, credit, or acknowledgment, or because of failing to cite the sources properly. Plagiarism can take diverse forms, from literal copying to paraphrasing the work of another. In order to properly judge whether an author has plagiarized, we emphasize the following possible situations:

An author can literally copy another author’s work- by copying word by word, in whole or in part, without permission, acknowledge or citing the original source. This practice can be identified through comparing the original source and the manuscript/work who is suspected of plagiarism.
Substantial copying implies for an author to reproduce a substantial part of another author, without permission, acknowledge or citation. The substantial term can be understood both in terms of quality as quantity, being often used in the context of Intellectual property. Quality refers to the relative value of the copied text in proportion to the work as a whole.
Paraphrasing involves taking ideas, words or phrases from a source and crafting them into new sentences within the writing. This practice becomes unethical when the author does not properly cite or does not acknowledge the original work/author. This form of plagiarism is the more difficult form to be identified.

Author Fees

This journal charges the following author fees.

Article Submission: 0.00 (IDR)
Authors are 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 be asked to pay an Article Publication Fee to cover publications costs.

If you do not have funds to pay such fees, you will have an opportunity to waive each fee. We do not want fees to prevent the publication of worthy work.

Open Acces Policy

Read the Budapest Open Access Initiative

An old tradition and a new technology have converged to make possible an unprecedented public good. The old tradition is the willingness of scientists and scholars to publish the fruits of their research in scholarly journals without payment, for the sake of inquiry and knowledge. The new technology is the internet. The public good they make possible is the world-wide electronic distribution of the peer-reviewed journal literature and completely free and unrestricted access to it by all scientists, scholars, teachers, students, and other curious minds. Removing access barriers to this literature will accelerate research, enrich education, share the learning of the rich with the poor and the poor with the rich, make this literature as useful as it can be, and lay the foundation for uniting humanity in a common intellectual conversation and quest for knowledge.

For various reasons, this kind of free and unrestricted online availability, which we will call open access, has so far been limited to small portions of the journal literature. But even in these limited collections, many different initiatives have shown that open access is economically feasible, that it gives readers extraordinary power to find and make use of relevant literature, and that it gives authors and their works vast and measurable new visibility, readership, and impact. To secure these benefits for all, we call on all interested institutions and individuals to help open up access to the rest of this literature and remove the barriers, especially the price barriers, that stand in the way. The more who join the effort to advance this cause, the sooner we will all enjoy the benefits of open access.

The literature that should be freely accessible online is that which scholars give to the world without expectation of payment. Primarily, this category encompasses their peer-reviewed journal articles, but it also includes any unreviewed preprints that they might wish to put online for comment or to alert colleagues to important research findings. There are many degrees and kinds of wider and easier access to this literature. By "open access" to this literature, we mean its free availability on the public internet, permitting any users to read, download, copy, distribute, print, search, or link to the full texts of these articles, crawl them for indexing, pass them as data to software, or use them for any other lawful purpose, without financial, legal, or technical barriers other than those inseparable from gaining access to the internet itself. The only constraint on reproduction and distribution, and the only role for copyright in this domain, should be to give authors control over the integrity of their work and the right to be properly acknowledged and cited.

While the peer-reviewed journal literature should be accessible online without cost to readers, it is not costless to produce. However, experiments show that the overall costs of providing open access to this literature are far lower than the costs of traditional forms of dissemination. With such an opportunity to save money and expand the scope of dissemination at the same time, there is today a strong incentive for professional associations, universities, libraries, foundations, and others to embrace open access as a means of advancing their missions. Achieving open access will require new cost recovery models and financing mechanisms, but the significantly lower overall cost of dissemination is a reason to be confident that the goal is attainable and not merely preferable or utopian.

To achieve open access to scholarly journal literature, we recommend two complementary strategies.

I. Self-Archiving: First, scholars need the tools and assistance to deposit their refereed journal articles in open electronic archives, a practice commonly called, self-archiving. When these archives conform to standards created by the Open Archives Initiative, then search engines and other tools can treat the separate archives as one. Users then need not know which archives exist or where they are located in order to find and make use of their contents.
II. Open-access Journals: Second, scholars need the means to launch a new generation of journals committed to open access, and to help existing journals that elect to make the transition to open access. Because journal articles should be disseminated as widely as possible, these new journals will no longer invoke copyright to restrict access to and use of the material they publish. Instead they will use copyright and other tools to ensure permanent open access to all the articles they publish. Because price is a barrier to access, these new journals will not charge subscription or access fees, and will turn to other methods for covering their expenses. There are many alternative sources of funds for this purpose, including the foundations and governments that fund research, the universities and laboratories that employ researchers, endowments set up by discipline or institution, friends of the cause of open access, profits from the sale of add-ons to the basic texts, funds freed up by the demise or cancellation of journals charging traditional subscription or access fees, or even contributions from the researchers themselves. There is no need to favor one of these solutions over the others for all disciplines or nations, and no need to stop looking for other, creative alternatives.

Open access to peer-reviewed journal literature is the goal. Self-archiving (I.) and a new generation of open-access journals (II.) are the ways to attain this goal. They are not only direct and effective means to this end, they are within the reach of scholars themselves, immediately, and need not wait on changes brought about by markets or legislation. While we endorse the two strategies just outlined, we also encourage experimentation with further ways to make the transition from the present methods of dissemination to open access. Flexibility, experimentation, and adaptation to local circumstances are the best ways to assure that progress in diverse settings will be rapid, secure, and long-lived.

The Open Society Institute, the foundation network founded by philanthropist George Soros, is committed to providing initial help and funding to realize this goal. It will use its resources and influence to extend and promote institutional self-archiving, to launch new open-access journals, and to help an open-access journal system become economically self-sustaining. While the Open Society Institute's commitment and resources are substantial, this initiative is very much in need of other organizations to lend their effort and resources.

We invite governments, universities, libraries, journal editors, publishers, foundations, learned societies, professional associations, and individual scholars who share our vision to join us in the task of removing the barriers to open access and building a future in which research and education in every part of the world are that much more free to flourish.

February 14, 2002
Budapest, Hungary

Leslie Chan: Bioline International
Darius Cuplinskas: Director, Information Program, Open Society Institute
Michael Eisen: Public Library of Science
Fred Friend: Director Scholarly Communication, University College London
Yana Genova: Next Page Foundation
Jean-Claude Guédon: University of Montreal
Melissa Hagemann: Program Officer, Information Program, Open Society Institute
Stevan Harnad: Professor of Cognitive Science, University of Southampton, Universite du Quebec a Montreal
Rick Johnson: Director, Scholarly Publishing and Academic Resources Coalition (SPARC)
Rima Kupryte: Open Society Institute
Manfredi La Manna: Electronic Society for Social Scientists
István Rév: Open Society Institute, Open Society Archives
Monika Segbert: eIFL Project consultant
Sidnei de Souza: Informatics Director at CRIA, Bioline International
Peter Suber: Professor of Philosophy, Earlham College & The Free Online Scholarship Newsletter
Jan Velterop: Publisher, BioMed Central