|Focus and Scope|
|Peer Review Process|
|Open Access Policy|
E-Jurnal Akuntansi TSM is a peer-reviewed electronic journal system. 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 (Sekolah Tinggi Ilmu Ekonomi Trisakti). This statement is based on COPE's Best Practice Guidelines for Journal Editors.
E-Jurnal Akuntansi TSM (E-ISSN: 2775-8907) is an academic Journal published by Center for Research and Community Services of Trisakti School of Management, Indonesia. It is a peer-reviewed open access journal in the fields of business and accounting Studies. The publication of an article in E-Jurnal Akuntansi TSM is an essential building block in the development of a 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 important to agree upon standards of expected ethical behavior for all parties involved in the act of publishing: the author, the journal editors, the peer reviewers, and the publisher.
Ethical Guideline for Journal Publication
The publication of an article in a peer-reviewed E-Jurnal Akuntansi TSM 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.
Center of research and community service (P3M) Trisakti School of Management as publisher of E-Jurnal Akuntansi TSM takes its duties of guardianship over all stages of publishing 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.
The editor of E-Jurnal Akuntansi TSM 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.
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
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 with any of the authors or institutions connected to the papers.
It is committed to ensure that commercial interest has no impact or influence on editorial decisions. E-Jurnal Akuntansi TSM will assist in communications with other journals where this is useful to the authors. E-Jurnal Akuntansi TSM is working closely with all related divisions to set standards for best practices on ethical matters, errors and retractions and are prepared to provide specialized legal review and counsel if necessary.
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.
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.
Duties of Authors
Authors must present the original manuscript, not published in any form, and do not submit the same article to other journals until the publisher give an answer regarding the feasibility of the manuscript. Authors should provide accurate and accountable research data. Authors must cite the sources appropriately by considering the content of the manuscript either in the form of written publications and personal interviews.
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.
Data Access and Retention
Authors may be asked to provide the raw data in connection with a paper for editorial review, and should in any event be prepared to retain such data for a reasonable time after publication
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's obligation to promptly notify the journal editor or publisher and cooperate with the editor to retract or correct the paper. If the editor or the publisher learns from a third party that a published work contains a significant error, it is the obligation of the author to promptly retract or correct the paper or provide evidence to the editor of the correctness of the original paper
The editor of E-Jurnal Akuntansi TSM is responsible for deciding which of the articles 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
Authors who publish with this journal agree to the following terms:
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
Each manuscripts that submitted must include declaration by authors