Editorial Policies

Focus and Scope

KIAFE accepts and publishes research articles, opinions, conceptual papers, case studies, literature reviews, and general reviews in accounting studies that address significant issues, with a focus on Indonesia and international topics. Its scope includes:

1. Financial Accounting
2. Management Accounting
3. Public Sector Accounting
4. Sharia Accounting
5. Auditing
6. Taxation
7. Accounting Information Systems
8. Social and Environmental Accounting
9. Accounting Education

 

Section Policies

Articles

Editors
  • op kiafe
Checked Open Submissions Checked Indexed Checked Peer Reviewed
 

Peer Review Process

Some policies in the review of Financial: Jurnal Akuntansi :

Reviewers will review any submitted paper.
Review process employs a double-blind review, which means that both the reviewer and author identities are concealed from the reviewers, and vice versa.
In the review process, reviewers consider the correspondence of title, abstract, discussion (findings) and conclusions. Beside, reviewers also examine the novelty, scientific impact, and references used in the paper.

 

Publication Frequency

 

KIAFE was first published in January 2012, initially focusing on publishing scientific articles written by Accounting students from FEB Untan. It was issued four times a year, in January, March, July, and October. Over time, in 2024, improvements were made to enhance the credibility and quality of the KIAFE journal.


KIAFE plans to publish three times a year (April, August, and December) starting in 2025 and beyond.

 

Open Access Policy

The journal «KIAFE» 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. Full-text access to scientific articles of the journal is presented on the official website in the Archives section.

This is in accordance with the BOAI definition of open access. The licensing policy is compatible with the overwhelming majority of open access and archiving policies. 

The journal «KIAFE» is an open access journal, which means all its content is freely available without charge to the user or his/her institution. Users are allowed to read, download, copy, distribute, print, search, or link to the full texts of the articles, or use them for any other lawful purpose, without asking prior permission from the publisher or the author as long as they cite the source.The journal is licensed by Creative Commons Attribution 4.0 International License. 

 

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...

 

About the Journal

 

Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE) is a peer-reviewed journal published by Accounting Department, Faculty of Economics and Business, Universitas Tanjungpura. 

KIAFE promotes understanding of accounting and finance-related issues through research, encouraging innovative and diverse approaches (quantitative, qualitative, and mixed methods) that have not previously been published. KIAFE focuses on accounting and finance issues that are important for the development of theory and practices in international, and particularly in Indonesia.

 

Open Access Statement

Open-access Statement

The journal «KIAFE» 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. Full-text access to scientific articles of the journal is presented on the official website in the Archives section.

This is in accordance with the BOAI definition of open access. The licensing policy is compatible with the overwhelming majority of open access and archiving policies. 

The journal «KIAFE» is an open access journal, which means all its content is freely available without charge to the user or his/her institution. Users are allowed to read, download, copy, distribute, print, search, or link to the full texts of the articles, or use them for any other lawful purpose, without asking prior permission from the publisher or the author as long as they cite the source.The journal is licensed by Creative Commons Attribution 4.0 International License. 

 

Author Fees


This journal 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 (IDR)
Authors are not required to pay an Article Publication Fee.

 

Archiving Policy

KIAFE has electronic backup and preservation of access to the content of its journals via PKP Preservation Network (PKP PN). This can be seen at Publisher Manifest.

PKP has developed the PKP Preservation Network (PKP PN) to digitally preserve OJS journals. The LOCKSS program offers decentralized and distributed preservation, seamless perpetual access, and preservation of the authentic original version of the content. The PKP PN ensures that journals that are not part of any other digital preservation service (such as CLOCKSS or Portico) can be preserved for long-term access. For additional details about the PKP PN, Please kindly see the high-level overview (an early discussion document).

 

Publication Ethics

Ethics of Scientific Publication

Jurnal Kajian Ilmiah Akutantansi Fakultas Ekonomi UNTAN (KIAFE) is a journal managed by Faculty of Economics and Business of Tanjungpura University (FEB UNTAN) and published periodically four times a year (January, March, July, October). In accordance with the name of the journal, articles published on KIAFE are scientific papers of unreleased research in accounting and finance.

This statement of code of ethics is a statement of ethical code of all parties involved in the process of publishing scientific journals including managers, editors, peer reviewers, website administrators, and authors. The ethics of scientific publication are based on Regulation of Head of LIPI No.5 Year 2014 about Code of Ethics of Scientific Publication. Code of Ethics of Scientific Publications essentially upholds three (3) ethical values in publications, namely:

  1. Neutrality, which is free from conflict of interest among the editorial members;
  2. Justice, which gives the right of authorship to the author;
  3. Honesty, which is free from duplication, fabrication, falsification, and plagiarism (DF2P) in publication.

The Duties and Responsibilities of Editorial Board

  1. Determine the name of the journal, scope of knowledge, period, and accreditation if necessary.
  2. Determine the members of editorial board.
  3. Define the relationship between publishers, editors, peer-reviewers, and others in a contract.
  4. Appreciate the things that are confidential, both for contributing researchers, authors, editors, or peer-reviewers.
  5. Implement norms and provisions on intellectual property rights, especially copyright.
  6. Review the journal policy and submit it to the author, editor board, peer-riviewer, and reader.
  7. Make guidelines of code of behave for editors and peer-reviewers.
  8. Publish the journal regularly.
  9. Ensure the availability of funding sources for sustainability of journal publication.
  10. Build network of cooperation
  11. Prepare licensing and other legality aspects.

The Duties and Responsibilities of the Editors

  1. Meet the needs of readers and authors.
  2. Have the efforts to improve the quality of publications on an ongoing basis.
  3. Implement processes to ensure the quality of published papers.
  4. Prioritize freedom of expression.
  5. Maintain the integrity of the author's academic record.
  6. Deliver corrections, clarifications, withdrawals and apologies as required.
  7. Responsible for the style and format of the paper, while the contents and all statements in the paper is the responsibility of the author.
  8. Actively seek the opinions of authors, readers, peer-riviewers, and members of editorial board to improve the quality of publications.
  9. Encourage the assessment of the journal if there are findings.
  10. Support initiatives to educate researchers about the ethics of publications.
  11. Assess the effect of the publishing policy on the author and peer-riviewer’s attitudes and fix them to increase responsibility and minimize errors.
  12. Have open minds to new opinions or views of others who may be contrary to personal opinions.
  13.  Do not defend an opinion of oneself, author or third party that may result in a non-objective decision.
  14. Encourage the authors to revise the submitted paper until it deserved to be published.

The Duties and Responsibilities of Peer-Reviewer

  1. Getting a job from the editor to review the paper and submit the review to the editor, as a material for determining the feasibility of a paper to be published.
  2. The reviewer shall not review any paper involving him, whether directly or indirectly
  3. Maintain the author's privacy by not disseminating the results of corrections, suggestions, and recommendations by providing criticism, suggestions, feedback, and recommendations
  4. Encourage authors to make improvements to the paper
  5. Reviewing the written works that have been improved in accordance with predetermined standards
  6. The papers are reviewed in a timely manner according to the published style of scriptures (data collection methods, author's legality, conclusions, etc.).

The Duties and Responsibilities of Authors

  1. Ensure that the author list meets the criteria as the author
  2. Collectively responsible for the work and the contents of the article including methods, analysis, calculations, and details
  3. Express the origin of the resources (including funding), either directly or indirectly
  4. Explain the limitations of the study
  5. Respond to comments made by the peer-reviewer in a professional and timely manner
  6. Inform the editor if willing to retract the paper
  7. Make a statement that the papers submitted for publication are original, have not been published anywhere in any language, and are not in the process of submitting to other publishers